ICAI CA Foundation 2026: Complete Guide to Exam Dates, Syllabus, Pattern, and Eligibility

The CA Foundation exam is held multiple times a year (typically January, May/June, and September) in both online and offline modes across various centers in India and overseas. It serves to filter the best analytical minds for the rigorous CA Intermediate and Final levels.

Staying updated with the official ICAI calendar is crucial for timely registration. Below are the key dates for the January and May 2026 sessions:

The ICAI maintains strict but accessible eligibility criteria. There is no upper age limit for applying to the CA Foundation course.

• Registration Eligibility: Students can provisionally register for the CA Foundation course right after passing their Class 10 examinations from a recognized board.
• Exam Eligibility: To actually appear for the exam, a candidate must have passed or be appearing in their Class 12 (10+2) board exams.
• Study Period: Candidates must complete a mandatory four-month study period before they are permitted to sit for the exam.
• Nationality: Open to Indian citizens and overseas citizens testing at designated international centers (e.g., Dubai, Kathmandu, Bhutan).

The CA Foundation exam consists of four distinct papers. A unique feature of this exam is the mix of subjective and objective testing formats.

*Note: Papers 1 and 2 offer a 15-minute advance reading time. Papers 3 and 4 do not have any advance reading time.

The syllabus establishes a robust foundation for advanced financial studies. Key subjects include:

• Paper 1 (Accounting): Accounting Process, Bank Reconciliation, Inventories, Depreciation, Final Accounts, Company Accounts, and Partnership Accounts.
• Paper 2 (Business Law & Reporting): Indian Contract Act, Sale of Goods Act, Partnership Act, Companies Act, and Business Correspondence/Communication Skills.
• Paper 3 (Math, LR & Statistics): Time Value of Money, Permutations & Combinations, Measures of Central Tendency, Probability, and Logical Reasoning patterns.
• Paper 4 (Economics & Commercial Knowledge): Micro & Macro Economics, Business Cycles, Market Forms, Business Environments, and basic commercial terminology.

To successfully qualify the CA Foundation exam, candidates must adhere to a dual-passing condition set by the ICAI:

• A minimum of 40% marks in each individual paper (i.e., 40 out of 100).
• An overall aggregate of 50% marks across all four papers combined (i.e., 200 out of 400).

The ICAI CA Foundation Admit Card is generally released 14 to 15 days prior to the first exam date on the SSP portal. Physical copies are not mailed to candidates.

• Mandatory Documents: A clear, physical printout of the Admit Card is required. Digital copies on mobile phones are strictly prohibited. Carry a valid, original photo ID (Aadhaar, Voter ID, Passport, PAN).
• Reporting Time: Arrive at the exam center at least 45 minutes before the exam begins.
• Prohibited Items: Smartwatches, mobile phones, books, and unauthorized calculators are strictly banned inside the hall.

Access your important exam documents directly from the official portals below: