CA Foundation Course 2026 - Syllabus, Subjects, Eligibility & Exam Pattern
Your complete guide to the CA Foundation course - the 4 papers and latest syllabus, eligibility, registration, fees, exam pattern and passing criteria under the new ICAI scheme, explained in plain words.
The CA Foundation course is the entry level of the Chartered Accountancy programme run by ICAI. It has 4 papers - Accounting, Business Laws, Quantitative Aptitude and Business Economics (400 marks total). You can register after Class 10 and appear after Class 12 from any stream. To pass you need 40% in each paper and 50% in aggregate, and the exam is now held three times a year.
What is the CA Foundation course?
The CA Foundation course is the first of three levels in the Chartered Accountancy qualification offered by the Institute of Chartered Accountants of India (ICAI). It is the gateway exam that school-leavers take to begin their journey toward becoming a CA, before moving on to CA Intermediate and CA Final.
As a chartered accountant foundation course, it tests four core areas - accounting, law, quantitative aptitude and economics - to build the base you need for the tougher levels ahead. Below you will find the full CA Foundation course details: the latest syllabus, eligibility, registration, exam pattern, marking scheme and a recommended study plan.
CA Foundation at a glance
| Conducting body | ICAI (Institute of Chartered Accountants of India) |
| Course level | Entry level - 1st of the 3 CA levels |
| Number of papers | 4 papers |
| Total marks | 400 (100 each) |
| Exam mode | Offline, pen-and-paper |
| Question type | Papers 1-2 subjective · Papers 3-4 objective (MCQ) |
| Negative marking | Yes - 0.25 per wrong answer in Papers 3 & 4 |
| Passing criteria | 40% in each paper + 50% aggregate |
| Exam frequency | 3 times a year |
| Medium | English or Hindi |
| Eligibility | Passed Class 12 (any stream) |
| Registration validity | 3 years (revalidation allowed) |
CA Foundation Syllabus 2026 - subjects & papers
The CA Foundation syllabus is divided into four papers of 100 marks each. Papers 1 and 2 are subjective (descriptive) and Papers 3 and 4 are objective (MCQ-based). Here is the full subject list:
| Paper | Subject | Marks | Type | Neg. marking |
|---|---|---|---|---|
| 1 | Accounting | 100 | Subjective | No |
| 2 | Business Laws | 100 | Subjective | No |
| 3 | Quantitative Aptitude | 100 | Objective (MCQ) | Yes (0.25) |
| 4 | Business Economics | 100 | Objective (MCQ) | Yes (0.25) |
| Total | 400 | 4 papers | ||
Core principles of financial accounting - journal entries, ledgers and trial balance, final accounts, depreciation, bills of exchange, consignment, and the basics of partnership and company accounts.
Fundamentals of business law - the Indian Contract Act, the Sale of Goods Act, the Partnership and LLP Acts, and an introduction to the basics of company law.
Business mathematics, logical reasoning and statistics - ratios and proportions, equations, permutations and combinations, probability, sequences, and data interpretation.
Core economic concepts - demand and supply, theory of production and cost, market structures, price determination, and an overview of the Indian economy and business finance.
Eligibility & registration
- Register with the ICAI Board of Studies after passing Class 10 (provisional registration is allowed).
- Appear in the exam only after passing Class 12 (senior secondary) from a recognised board.
- Open to students from any stream - Commerce, Science or Arts.
- A minimum study period (about 4 months) applies between registration and your first exam.
- 1Create an account on the official ICAI Self Service Portal (SSP).
- 2Fill the Foundation registration form and upload your documents.
- 3Pay the one-time registration fee.
- 4Register at least ~4 months before your target exam month.
- 5Receive Board of Studies (BoS) study material, then fill the separate exam form when the window opens.
The registration fee is approximately ₹9,000, with a separate exam form fee of around ₹1,500. Coaching and books are extra.
Last updated June 2026. Fees are revised periodically - confirm the current figures on the official ICAI website.
CA Foundation exam pattern, marks & negative marking
| Papers | Type | Mode | Duration | Negative marking |
|---|---|---|---|---|
| Papers 1 & 2 (Accounting, Business Laws) | Subjective / descriptive | Offline | 3 hours | No negative marking |
| Papers 3 & 4 (Quant. Aptitude, Business Economics) | Objective (MCQ) | Offline | 2 hours | 0.25 negative marking |
How to pass CA Foundation
You must satisfy both conditions together to clear CA Foundation - 40% in every paper and 50% overall. Negative marking in the objective papers is applied before these totals are calculated.
CA Foundation exam frequency & dates
Under the new scheme, ICAI conducts the CA Foundation exam thrice a year - typically in January, May/June and September. This gives students more attempts and shorter waiting gaps than the earlier twice-a-year (May and November) cycle.
Last updated June 2026. Exact exam months and forms are notified by ICAI each year - always confirm on the official ICAI website.
CA Foundation admit card
ICAI releases the CA Foundation admit card (hall ticket) on its official examination portal usually about 10-14 days before the exam. You download it by logging in with your registration details - there is no physical copy posted to you.
Recommended study approach
What's next after CA Foundation?
Frequently asked questions
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Structured classes for all 4 papers, expert faculty and mock tests based on the latest ICAI pattern - everything you need to clear Foundation in your first attempt.
ClearLevel is an independent learning platform and is not affiliated with or endorsed by ICAI. CA Foundation syllabus topics are summarised in our own words for guidance; we do not host or reproduce ICAI study material, RTPs, MTPs or past papers. Course details, fees and exam dates change periodically and were last updated in June 2026 - always confirm the latest information and download official study material from the official ICAI website.