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CA Foundation Course 2026: Registration, Fees, Syllabus & Exam Pattern

The CA Foundation Course is the entry-level examination for students aspiring to become Chartered Accountants in India. Conducted by the Institute of Chartered Accountants of India (ICAI), this level focuses on building a solid understanding of accounting principles, mercantile laws, and quantitative aptitude.

Quick Navigation (Index)

CA Foundation 2026: Quick Highlights
Eligibility Criteria for Students
Registration Process & Fee Breakdown
Updated CA Foundation Syllabus & Exam Pattern
Frequently Asked Questions (FAQs)

CA Foundation 2026: Quick Highlights

Particulars	Details
Exam Level	National Level (Entrance)
Course Duration	Minimum 4 Months Study Period
Eligibility	After 10+2 (Class 12th)
Exam Mode	Offline (Pen & Paper)
Total Marks	400
Passing Criteria	40% per subject & 50% Aggregate

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Eligibility Criteria

To sit for the CA Foundation May or September 2026 exams, students must meet these requirements

Registration: Students must register with the Board of Studies (BoS) after passing Class 10.
Examination: You can only appear for the exam after appearing in the Class 12 board examinations.
Study Period: A mandatory 4-month study period is required after registration to be eligible for the attempt.

Registration Process & Fees

The registration is a one-time process through the ICAI SSP (Self Service Portal).

Fee Breakdown (Indian Students)

Registration Fee: ₹9,000
Prospectus Cost: ₹200
Student's Journal (Optional): ₹200
Exam Form Fee: ₹1,500
Total Investment: Approx. ₹10,900

Validity: Your CA Foundation registration remains valid for 3 years, after which it can be revalidated for a nominal fee.

Updated CA Foundation Syllabus

The course is divided into four main papers. Under the new scheme, the subjects are

Paper 1: Accounting (100 Marks) – Subjective type focusing on financial statements and accounting standards.
Paper 2: Business Laws (100 Marks) – Subjective type covering Indian Contract Act, Sale of Goods Act, etc.
Paper 3: Quantitative Aptitude (100 Marks) – Objective (MCQ) type covering Maths, Logical Reasoning, and Statistics.
Paper 4: Business Economics (100 Marks) – Objective (MCQ) type focusing on micro/macroeconomics and market analysis.

Note: For Papers 3 and 4, there is a negative marking of 0.25 for every incorrect answer.

Conclusion

Starting your CA journey with the Foundation course requires a blend of disciplined study and conceptual clarity. Since the syllabus covers a mix of subjective and objective papers, balance is key. While Accounting and Law require a deep understanding of presentation, Mathematics and Economics demand speed and accuracy. With the right strategy and consistent practice of ICAI mock tests, clearing the Foundation level is the first solid step toward your dream of becoming a Chartered Accountant.

Frequently Asked Questions (FAQs)

Q1. When is the last date to register for CA Foundation May 2026?
To appear in the May attempt, you must register on or before January 1, 2026.

Q2. Can a Science or Arts student join the CA Foundation course?
Yes, students from any stream (Science, Commerce, or Arts) can join CA Foundation after completing Class 12.

Q3. Is the CA Foundation exam conducted online?
No, the ICAI conducts the Foundation exams in offline (Pen & Paper) mode at designated exam centers.

Q4. What happens if I fail the aggregate but pass individual subjects?
To clear CA Foundation, you must score at least 40 marks in each paper AND a total of 200 marks (50% aggregate). If you fail the aggregate, you must reappear for all four papers.