Last Verified: 2026-03-01 from official conducting body notifications.
This examination is Stage 1 of 3 in the official professional qualification pathway. Candidates must systematically complete all stages, training modules, and examinations to be admitted into the professional body.
Class 12 Route (via CA Foundation); Direct Entry Route available for Commerce Graduates (55%+) & other Graduates (60%+) directly to CA Intermediate
Official Overview & Examination Scope
Purpose, Scope & Academic Impact
The initial entry gateway to India's most prestigious financial qualification. Under the ICAI New Scheme of Education and Training, Foundation tests core acumen across accounting, commercial laws, quantitative aptitude, and business economics. Clearing Foundation qualifies candidates for CA Intermediate.
Eligibility Criteria & Academic Qualifications
Exam Pattern & Test Structure
Total: 400 Marks| Section / Paper | Questions | Marks | Duration |
|---|---|---|---|
| Paper 1: Accounting | Subjective / Descriptive | 100 Marks | 3 Hours |
| Paper 2: Business Laws | Subjective / Descriptive | 100 Marks | 3 Hours |
| Paper 3: Quantitative Aptitude (Maths, Stats, Logical Reasoning) | 100 Objective MCQs | 100 Marks | 2 Hours |
| Paper 4: Business Economics | 100 Objective MCQs | 100 Marks | 2 Hours |
Descriptive Papers (1 & 2): Step marking. Objective Papers (3 & 4): +1 for Correct, -0.25 for Incorrect. Qualifying: Minimum 40% in each individual paper and 50% aggregate overall.
Negative Marking Rule: 0.25 marks penalty on Papers 3 and 4 only (No negative marking on Papers 1 and 2)
Recommended Preparation Roadmap & Strategy
Cutoff Trends & Score Benchmark
National pass percentage hovers between 15% and 25% across sessions. Passing requires strict minimum 40 marks per paper and 200/400 total.
Participating Institutes / Career Pathways
Frequently Asked Questions
Can science or arts stream students pursue CA Foundation?
Yes! Students from any stream (Science, Commerce, Arts) are eligible to register and appear for CA Foundation upon completing Class 12.
Is there any attempt limit for CA Foundation?
Initial registration is valid for 4 years (8 attempts). It can be revalidated once for another 4 years as per ICAI guidelines.
Related Examinations & Pathways
Explore other national, state-level, or professional examinations in this discipline.
CA Intermediate (ICAI Chartered Accountancy)
The rigorous second tier of the ICAI professional curriculum. Under the New Scheme of Education and Training, CA Intermediate comprises 6 comprehensive papers divided into two groups. Passing both groups is mandatory before commencing the 2-year practical training (Articleship).
CA Final (ICAI Chartered Accountancy)
The pinnacle of accountancy education in India. CA Final assesses high-level professional competence in financial reporting, international taxation, risk management, and strategic corporate leadership. Passing CA Final and completing all ICAI requirements qualifies the candidate to become a designated Chartered Accountant.
CSEET (Company Secretary Executive Entrance Test)
The first stage of the Company Secretary qualification. CSEET tests baseline knowledge in business communication, corporate legal aptitude, economic awareness, and current affairs. Clearing CSEET enables direct admission into the CS Executive Programme.