CA Foundation Course - A Complete Guide

CA Foundation is the entry-level examination conducted by The Institute of Chartered Accountants of India (ICAI) for the Chartered Accountancy course

A Brief Outline

The CA Foundation is an introductory exam for students interested in pursuing the CA Course. ICAI has made strides in identifying the needs and updating the old course to make it more appropriate. The CA Foundation course was previously known as CPT. In comparison to the old syllabus, the new CA foundation syllabus is considered to be more competitive and difficult. For all of the CA course exams, the same tone has been set. CA Foundation exams take place twice a year, in June and December.


After clearing the Class 10th examinations, students can preliminarily register for the CA Foundation course with the ICAI. This provisional admission will only be regularised if the individual passes the Class 12th examinations.

How to Register for the CA Foundation Course

A candidate must fill out the online registration form accessible on the ICAI website to enrol for the CA Foundation Course. The CA Foundation course registration is only valid for three years. It can be revalidated an unlimited number of times for another three years by paying minimal fees set by the council. December/June is the deadline to register for the May/Nov examination sessions.


  • Paper 1: Principles and Practices of Accounting
  • Paper 2: Business Law & Business Correspondence and Reporting
  • Paper 3: Business Mathematics and Logical Reasoning & Statistics
  • Paper 4: Business Economics & Business and Commercial Knowledge

CA Foundation Exam Details

CA Foundation exams are held in May and November. ICAI announces the CA Foundation exam schedule for the May/November term of examination in January/July.

After paying the required examination fees, you can fill out the CA Foundation Exam form on the ICAI website.

You can get the admit card for the CA Foundation exam three times from the ICAI website.

Paper-1: Principles and Practice of Accounting and Paper-2: Business Laws and Business Correspondence and Reporting are subjective, consisting of theory and practical questions, whereas Paper-3: Business Mathematics, Logical Reasoning, and Statistics and Paper-4: Business Economics and Business and Commercial Knowledge are objective, consisting of multiple-choice questions.According to the new scheme, a negative marking of 0.25 will remain in the objective papers.

You can also practise with the new CA foundation question paper, mock test papers, and revision test papers by clicking on the link below.

Passing Criteria

Candidates must achieve a minimum of 40% in each paper and a total of 55 % in all four papers to pass the CA Foundation exam.


Direct admission for the CA Intermediate is available to commerce graduates with atleast 55%  and other graduates with at least 60 % ie, Students having a degree are exempted from the requirement of clearing the CA Foundation

Pass percentage

In July 2021, the total pass percentage for the CA foundation was 26.62 percent.


A) The Indian Contract Act, 1872
B) The Limited Liability Partnership Act, 2008
C) The Indian Partnership Act, 1932
D) The Sale of Goods Act, 1930
E) The Companies Act, 2013

A) The Indian Contract Act, 1872
B) The Limited Liability Partnership Act, 2008
C) The Indian Partnership Act, 1932
D) The Sale of Goods Act, 1930
E) The Companies Act, 2013

CA Foundation is not an incredibly difficult exam if you prepare effectively.

In objective papers, each incorrect answer deducts 0.25 marks.

You have a total of 6 attempts because your registration is valid for 3 years. You
should renew your registration after this.