The CA Foundation exam is the entry-level examination for the Chartered Accountancy course, conducted by the Institute of Chartered Accountants of India (ICAI). The exam is held twice a year, in May/June and November/December.
Overview

CA Foundation is an entry-level exam for the Chartered Accountancy Course. It has 4 papers of which 2 are objective type and 2 are subjective. The examination is conducted twice a year in June and December.
Name of the examination |
CA Foundation Exam |
Name of the Examination conducting body |
The Institute of Chartered Accountants of India |
Frequency of the examination |
Twice a year – in June and December |
Level of examination |
National Level Exam |
Languages |
English |
Mode of Application |
Online application |
Application Fee (General) |
1500/- [Online] |
Mode of Examination |
Offline |
Duration of the examination |
3 Hours (180 minutes) |
Eligibility Criteria
To be eligible for the CA Foundation exam, candidates must have passed the 10+2 examination from a recognized board. Candidates must also be registered with ICAI as students.
Candidates appearing in the 10+2 examination are also eligible to register for the CA Foundation exam. However, their admission will be regularized only after they clear the 10+2 examination.
There is no age limit for appearing in the CA Foundation exam.
Candidates who have passed the following examinations are also eligible to register for the CA Foundation exam:
- Senior Secondary Examination conducted by the National Open School Council
- Intermediate Examination conducted by the Board of Intermediate Education, Andhra Pradesh
- Intermediate Examination conducted by the Board of Intermediate Education, Telangana
- Intermediate Examination conducted by the Board of Secondary Education, Goa
Candidates who have passed any other examination recognized by the Central Government as equivalent to the 10+2 examination are also eligible to register for the CA Foundation exam.
For more information on the eligibility criteria for the CA Foundation exam, please visit the ICAI website.
Exam Pattern
Paper | Type | Number of questions | Maximum marks | Duration |
---|---|---|---|---|
Paper 1 | Objective | 100 | 100 | 3 hours |
Paper 2 | Objective | 100 | 100 | 3 hours |
Paper 3 | Objective | 100 | 100 | 3 hours |
Paper 4 | Objective | 100 | 100 | 3 hours |
Syllabus
Here is a table of the CA Foundation exam 2023 syllabus:
Part | Subject | Topics |
---|---|---|
Part I | Principles and Practice of Accounting | Theoretical Framework, Accounting Process, Bank Reconciliation Statement, Inventories, Concept and Accounting of Depreciation, Accounting for Special Transactions, Financial Statements of Sole Proprietors, Partnership Accounts, Financial Statements of Not-for-profit Organizations, Introduction to Company Accounts |
Part II | Business Laws and Business Correspondence | The Companies Act, 2013, The Limited Liability Partnership Act, 2008, The Indian Partnership Act, 1932, The Sale of Goods Act, 1930, The Indian Contract Act, 1872 |
Part III | Business Mathematics, Logical Reasoning and Statistics | Business Mathematics, Logical Reasoning, Statistics |
Part IV | Business Economics and Business and Commercial Knowledge | Business Economics, Business and Commercial Knowledge |