CA Foundation Exam -

FAQs

Updated on Jul 06, 2025 05:18 PM

What’s New What's new

About CA Foundation Exam 2025

The Institute of Chartered Accountants of India (ICAI) has announced the CA Foundation May 2025 results on July 6, 2025. Candidates can download the CA Foundation result 2025 for May session from the official website - icai.nic.in. Those who have failed to pass the exam this session can reattempt in the upcoming CA Foundation Sep 2025 exam. The CA Foundation exams will be conducted on September 16, 18, 20, & 22, 2025. Candidates can fill out the CA Foundation Sep 2025 exam form from July 5 onwards. The deadline to fill the exam form for the CA Foundation September 2025 session without late fees is July 18, and July 21, 2025 with a late fee of Rs 600. The CA Foundation exam form fees is Rs. 1500 for Indian candidates.

CA Foundation New Scheme of Education

The Institute of Chartered Accountants of India released the new scheme of education and training for the CA Foundation on June 23, 2023. The new scheme of education for the CA Foundation exam became applicable on July 1, 2023 onwards.

Let us look at some of the changes in the syllabus and pattern under the new scheme:

What's new under CA Foundation New Scheme of Education?

The number of subjects in CA Foundation has been reduced from 6 to 4.
Business & Commercial Knowledge subject has been removed from Business Economics & Business & Commercial Knowledge Paper
Business Correspondence Reporting subject has also been removed from Business Laws & Business Correspondence Reporting paper.
ICAI is also planning to bring in a provision of negative marking under the new scheme.
Now 0.25 marks will be deducted for each incorrect answer.
The pass percentage under new scheme will be 50% in each paper.

What is CA Foundation Exam?

The entry level for Chartered Accountancy Course is the CA Foundation course. CA Foundation has 4 papers, out of which two are objective and two subjective. The CA Foundation exam is held thrice a year - in January, May and September.

Exam Pattern of CA Foundation

There are four papers in the CA Foundation exam. Each paper has 100 questions.

Paper 1 - Accounting
Paper 2 - Business Laws
Paper 3 - Quantitative Aptitude: Business Mathematics, Logical Reasoning and Statistics
Paper 4 - Business Economics

CA Foundation Qualifying Marks

To quality CA Foundation exam level, candidates need to secure a minimum of 40% marks in each paper and an aggregate of 50% in all papers.

CA Foundation Exam - Statistics

Session	Appeared	Passed	Percentage
January 2025	1,10,887	23,861	21.52%
September 2024	70,437	13,858	19.67%
June 2024	91900	13749	14.96%
December 2023	137153	41132	29.99%
June 2023	103517	25860	24.98
Dec 2022	126015	36864	29.25
June 2022	93729	23693	25.28
December 2021	110662	33510	30.28%
July 2021	71967	19158	26.62
January 2021	27808	6922	24.89
November 2020	78014	27327	35.03
November 2019	87084	30563	35.10
May 2019	30971	5753	18.58
November 2018	48702	21488	44.12
May 2018	6315	1215	19.24

CA Foundation Exam 2025 Highlights

Full Exam Name	CA Foundation Exam
Conducting Body	The Institute of Chartered Accountants of India
Frequency Of Conduct	Twice a year
Exam Level	National Level Exam
Exam Duration	3 Hours

CA Foundation Exam Important Dates

CA Foundation Exam (session 2025)

CA Foundation Exam 2025 Eligibility Criteria

ICAI prescribes the CA Foundation eligibility criteria on its official website. Candidates who want to register for the CA Foundation exam must check the official eligibility criteria. Details related to the qualifying marks, age limit, nationality and related are mentioned under the eligibility criteria.

Candidates who have passed the Class 10 examination from the state or central government board or an equivalent examination can apply for the CA Foundation exam. However, these candidates can only take provisional admission that will be regularized after clearing Class 12 exams.
Candidates appearing in Class 12 or have already passed the exams can register for the CA Foundation exam.
Candidates who have passed Class 12 with a minimum of 50 percent marks can registe

Note: Four months study period is required for all candidates before appearing in CA Foundation exam.

CA Foundation Exam 2025 Application Process

The exam form for the CA Foundation 2025 exam for the Sep 2025 session will open on July 5, 2025. Candidates can apply online from the official website till July 18, 2025 without late fee. However, those who missed this date can still submit the exam form till July 21, 2025 but have to pay a prescribed additional late fee of Rs 600. ICAI has a centralised self-service portal whereby candidates can easily register themselves and submit self-attested documents. The CA Foundation exam form fees is Rs. 1500 for Indian candidates. For candidates wishing to appear for the exam outside India, the CA Foundation exam form fee is $325

The CA Foundation exam will now be conducted thrice in a year in January, May/June, and September. The registration process continues throughout the year. However, candidates must keep track of the deadline for registration.

Documents required for CA Foundation Exam Form registration

Recent coloured photograph
Copy of Class 10 and 12 admit card/ marksheet
Proof of Identity - Aadhaar card/ Passport/ Voter ID
Proof of nationality, if the student is a foreigner

Process of Filling CA Foundation Exam Form

Step 1- Go to the official website - icai.org
Step 2- Click on the link "e-services"
Step 3- Select student services from the drop-down menu
Step 4- Click on "Entry-level forms - Foundation and Intermediate (Direct Entry)"
Step 5- Fill the CA Foundation application form
Step 6- Upload documents
Step 7- Make an online payment
Step 8- Save the receipt for future reference

CA Foundation Registration Fees

Fee details	For Indian Students(INR)	For Foreign Students (USD)
Prospectus	200	20
Registration fee	9000	700
Total	9200	720

Note: After successful submission of forms, all documents submitted by candidates will be verified and registration will be confirmed by the ICAI. Eligible candidates can register for the exam and download the ICAI CA Foundation admit card 2025 from the official website.

CA Foundation Complete Guide

Candidates can check all about CA Foundation by downloading this E-Book.

Check Now

CA Foundation Exam 2025 Exam Pattern

Details related to the number of papers, mode of exam, time duration, number of questions asked, difficulty level, type of questions, and marking scheme are mentioned under the exam pattern. The Institute of Chartered Accountants of India (ICAI) prescribes an official exam pattern for the CA Foundation 2025 exam. Before starting their preparation for the CA Foundation exam, candidates must check the exam pattern to have a better understanding.

Also check, CA Foundation sample papers and know the type of questions asked.

CA Foundation Exam Pattern 2025

Particulars	Details
Mode of exam	Online i.e. Computer-based exam
Frequency (thrice in a year)	January May September
Level of CA Foundation exam	National-level exam
Paper(s)	The CA Foundation exam has FOUR papers: Paper 1 - Principles and Practice of Accounting Paper 2 - Business Laws and Business Correspondence and Reporting Paper 3 - Business Mathematics, Logical Reasoning and Statistics Paper 4 - Business Economics and Business and Commercial Knowledge
Duration of the question papers	Paper 1 and 2 - 3 hours Paper 3 and 4 - 2 hours
Type of questions asked	Paper 1 and 2 - Subjective type Paper 3 and 4 - Objective type
Marks per question	100 questions, each paper will be of 100 marks (One mark each)
Total marks	400
Marking scheme	NO negative marking for the subjective papers (1 and 2) Negative marking of ¼ mark (for wrong answers) for objective papers(3 and 4)
Medium of exam	English/Hindi except for Section (b) of paper 2 (which will be in English only)

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CA Foundation Exam 2025 Mock Test

ICAI will provide the CA Foundation September mock test schedule on its official website. ICAI conducts mock tests before every exam session. Candidates can download the CA Foundation mock test and prepare for the CA Foundation exam 2025.

CA Foundation Exam 2025 Preparation Tips

If you are one of those candidates who is planning to appear in CA Foundation exam, the very first thing you need is the right preparation strategy. It might be difficult to figure out which books to consider while starting the preparation or where to find them. Well no wonder about the fact that the market is flooded with a number of books. But candidates who are preparing for CA Foundation must consider quality over quantity.

Moreover, ICAI also provides official CA Foundation study material for helping candidates and set directions for them. Candidates can also refer to the best books of CA Foundation exam before they make a move. Having the right study material and best books will help them understand the topics easily and without much effort.

CA Foundation Exam 2025 Admit Card

ICAI will release the CA Foundation admit card for the September 2025 session around 15-20 days before the exam date. Candidates can download the admit card in online mode from the official website - eservices.icai.org. The CA Foundation Sep 2025 admit card will be available for download under the candidate's login. Candidates can log in using the student registration number and password. The ICAI CA Foundation admit card 2025 is mandatory to carry to the examination hall along with an ID proof.

ICAI CA Foundation admit card is an important document that should be downloaded by all candidates who will appear in the exam. Candidates who reach the exam centre without carrying a physical copy of the CA Foundation 2025 admit card will not be allowed to enter the exam centre. Complete details related to the CA Foundation exam 2025 are mentioned in the admit card.

How to Download the Admit Card CA Foundation 2025?

Visit the ICAI official website - icaiexam.icai.org
Go to the tab “Login/Registration”
Enter your CA Foundation login credentials such as login ID and password
Click on the view admit card option
Verify the details mentioned on the admit card
Download the admit card for future reference

Details Mentioned on the CA Foundation 2025 Admit card

Candidate’s name
Photograph and signature of the candidate
Candidate’s registration number
Exam centre details
Reporting time
Papers
Medium of the exam (English/Hindi)
Candidate’s Address
Exam day instructions

Along with the ICAI admit card, candidates must also carry any one government ID card and two passport size photographs.

CA Foundation Exam 2025 Slot Booking

Registered candidates can fill out the CA Foundation Sep 2025 exam form in online mode. ICAI releases the exam form of CA Foundation a few days before conducting the CA Foundation exam. Candidates who wish to make changes in their respective CA forms can rectify the errors on the exam form for the CA foundation.

Exam Form Fee

Exam venue	Fee details
India	Rs 1,500
Kathmandu, Nepal	Rs 2,200
Overseas centre except for Kathmandu	$325

What could be rectified?

CA Foundation Exam centre
Exam group selected (if any)
The medium of exam - English/Hindi

CA Foundation Exam Centres 2025

ICAI has released the list of CA foundation exam centres for the September 2025 exams. The CA Foundation 2025 exams are conducted across 290 Indian test cities and 8 international locations.

While filling out the CA Foundation exam form, candidates have the option to choose their 3 most preferred exam centres for CA Foundation 2025.

CA Foundation Exam 2025 Result

The CA Foundation May 2025 results have been announced on July 6, 2025. The CA Foundation result cum scorecard for the May 2025 session is released by ICAI on the official website i.e. - icaiexam.icai.org, caresults.icai.org and icai.nic.in. ICAI also announced the CA Foundation 2025 pass percentage along with CA Foundation toppers list 2025.

Steps to check CA Foundation 2025 result

Step 1- Go to ICAI's official website

Step 2- Click on the option result

Step 3- Select "Foundation 2025" from the given options

Step 4- Enter your roll number and pin/ registration no. and captcha code

Step 5- CA Foundation 2025 result will appear on the screen

Step 6- Download and take a print out for future reference

Candidates also receive the CA Foundation result through SMS facility or email. For details click here on CA Foundation result.

Details mentioned in CA Foundation Result 2025

Name and roll number of the candidate
Marks obtained in individual subjects (All four subjects)
Maximum marks
Minimum marks
Passing status of the candidate
Grand Total of four subjects

After result declaration, ICAI also releases the pass percentage of CA Foundation exam. As per ICAI, candidates need to secure minimum 40% marks in each paper and an aggregate of 50% marks in all subjects to qualify for the next stage.

CA Foundation May 2025 Pass Percentage

Gender	No. of Candidates Appeared	No. of Candidates Passed	% of Pass
Male	43,389	7,056	16.26%
Female	39,273	5,418	13.80%
Total	82,662	12,474	15.09%

CA Foundation Pass Percentage January 2025

Particulars	No. of candidates appeared	No. of candidates passed	Pass Percentage
Male	58,240	12,661	21.74%
Female	52,647	11,200	21.27%
Total	1,10,887	23,861	21.52%

CA Foundation Pass Percentage September 2024

Particulars	No. of candidates appeared	No. of candidates passed	Pass Percentage
Male	37774	7732	20.47%
Female	32663	6126	18.76%
Total	70437	13858	19.67%

CA Foundation Dec 2023 Pass Percentage

Particulars	No. of candidates appeared	No. of candidates passed	Pass Percentage
Male	71966	21728	30.19%
Female	65187	19404	29.77%
Total	137153	41132	29.99%

CA Foundation June 2023 Pass Percentage

Particulars	No. of candidates appeared	No. of candidates passed	Pass percentage
Male	55573	14448	25.99
Female	47944	11412	23.8
Total	103517	25860	24.98

CA Foundation Dec 2022 Pass Percentage

Particulars	Male	Female	Total
Number of candidates appeared	68294	57721	126015
Number of candidates passed	20195	16669	36864
Pass percentage	29.57	28.88	29.25

CA Foundation Pass Percentage June 2022

Gender	Number of candidates appeared	Number of candidates passed	Pass percentage	Total no of exam centres
Male	51111	13043	25.52	508
Female	42618	10650	24.99
Total	93729	23693	25.28

CA Foundation Pass Percentage December 2021

Particulars	Male	Female	Total
Number of candidates appeared	60097	50565	110662
Number of candidates passed	18151	15359	33510
Pass percentage	30.20%	30.37%	30.28%

CA Foundation Pass Percentage July 2021

Particulars	Male	Female	Total
Number of candidates appeared	38917	33050	71967
Number of candidates passed	10150	9008	19158
Pass percentage	26.08%	27.26%	26.62%

CA Foundation Pass Percentage 2021 (Jan)

Particulars	Male	Female	Total
Number of candidates appeared	17126	10682	27808
Number of candidates passed	4267	2655	6922
Pass percentage	24.91%	24.85%	24.89%

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Questions related to

On Question asked by student community

Have a question related to ?

when can i register for foundation exam 2025

Hello aspirant,

Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.

For more information you can visit our site by clicking on the link given below.

https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

Thank you

Read Complete Answer

Sajal Trivedi

9 Sep'24

whats the road or exams in the path of Ca

If you chose chartered accountant (CA), then you have to write several exams and practical training. Here are some exams to write in your road to pursue CA, that are conducted by ICAI.

If you have passed 10th, then you can take an entry level exam. This foundation course consists of 4 papers
If you are a graduate or postgraduate with specified marks or higher degrees or you passed the foundation course then you can register for the IPCC. It consists of 2 groups with 4 papers each.
After you pass either 1 or both groups of IPCC, you should pursue articleship.
After completion or if you still have 6 months of your articles hip time, you can appear for the CA final exams. It consists of 2 groups each consists of 4 papers.
Before appearing for your final exams, you should undergo AICITSS during the last 2 years of practical training.
After you have passed in final exams and articleship, you can be a member of ICAI and can use Chartered Accountant before your name.

Read Complete Answer

Rishitha

29 Feb'24

What is CA foundation exam and books total fees

Dear aspirant !

Hope you are doing well !

CA Foundation Exam Pattern 2024 – Details

The CA Foundation examination consists of four papers.
Paper 1 and Paper 2 are subjective type papers.
Paper 3 and Paper 4 are objective type papers.
The CA Foundation exam is conducted for a total of 400 marks, with each paper carrying 100 marks.

Candidates must successfully clear their 10th and 12th exams from a recognized educational institute . Also, the minimum mark they need to attain in their 12th standards is 50% aggregate. There is no age restriction to apply for the CA foundation.

The details of this exam is given below ;-

https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://finance.careers360.com/exams/ca-foundation-exam/amp&ved=2ahUKEwjev-n0t5KEAxWOSmwGHYFyBicQFnoECB0QAQ&usg=AOvVaw2eBxiO3YusK-Mh7jFbZ1Dp .

Hope it helps you !

Thanking you !!

Read Complete Answer

Shivanshu

6 Feb'24