About CA Foundation


The Council of Institute of Chartered Accountants of India (ICAI) has proposed to amend the Chartered Accountants (Amendment) Regulations, 2016. As a result of this amendment, the registration for Common Proficiency Course (CPC) shall be discontinuing with effect from July, 2017. In other words, after the commencement of registration for the Foundation Course, the CA Institute discontinues the registration for Common Proficiency Course. Accordingly, Council of ICAI shall discontinue holding the Common Proficiency Test (CPT) after commencement of CA Foundation examination. Foundation Course registration is valid for 3 years and can be revalidated any number of times for further 3 years period by paying revalidation fee of Rs.300/- or as decided by the Council from time to time. Note – CPT has been discontinued with effect from July 2017.

Eligibility for Registration to CA Foundation


As per newly inserted Regulation 25E in the Chartered Accountants Regulations, 1988, you have to fulfill the following criteria to register yourself for the Foundation Course of ICAI. That means you will be eligible for registration in CA Foundation Course if you have:

1.     Appeared in 12th Class Exam

Senior Secondary (10+2) i.e. Higher Secondary (HS) Examination conducted by an examining body constituted by law in India; or

2.     Appeared in 10+2 Equivalent Exam

An examination recognized by the Central Government (CG) or the State Government (SG) as equivalent to 12th Class examination for the purpose of admission to graduation course.

Papers of CA Foundation


There are 4 papers in CA Foundation Course. The name and marks of each paper have been sited below.

Paper 1: Principles and Practice of Accounting

Paper Duration – 2 Hours; Full Marks – 100

Paper 2: Business Laws & Business Correspondence and Reporting

Paper Duration – 2 Hours; Full Marks – 100

Section A: Business Laws (60 Marks)

Section B: Business Correspondence and Reporting (40 Marks)

Paper 3: Business Mathematics and Logical Reasoning & Statistics

Paper Duration – 2 Hours; Full Marks – 100

Part I: Business Mathematics and Logical Reasoning (60 Marks)

Part II: Statistics (40 Marks)

Paper 4: Business Economics & Business and Commercial Knowledge

Paper Duration – 2 Hours; Full Marks – 100

Part I: Business Economics (60 Marks)

Part II: Business and Commercial Knowledge (40 Marks)

Note – Paper-3 and Paper-4 will be objective type papers

Eligibility for Admission to CA Foundation


In accordance with the newly inserted Regulation 25F, the following candidates shall be eligible for admission to the CA Foundation Examination to be conducted by the CA Institute.

1. Register with ICAI

Register with Board of Studies (BoS) after obtaining your admit card as issued by an examining body constituted by law in India or an examination reognised by the Central Government or the State Government as equivalent thereto.

2. Prepare for the exams

Complete the study period and  register till 30th June / 31st December.

  • For May term of CA Foundation Exam: 31st day of December Last Year.
  • For December term of CA Foundation Exam: 30th day of June of Current Year.

3. Qualify Class XII

Qualify Class XII examination (if not done earlier).

4. Appear for the Exam

Appear for Foundation examination in November/May