India · 2026 Edition · Updated 2026-05-30

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CA Foundation 2026: Exam Pattern, Eligibility & Study Plan

The CA Foundation is the entry-level examination for the Chartered Accountancy profession in India, conducted by the Institute of Chartered Accountants of India (ICAI). It is the first stage of the three-level CA curriculum (Foundation, Intermediate, and Final). The exam tests fundamental knowledge in accounting, business laws, mathematics, and economics that form the bedrock of a career in chartered accountancy. Candidates who qualify this exam enter the CA Intermediate level and ultimately pursue a career in accounting, auditing, taxation, and financial consulting.

Year: 2026
Subjects: 4
Topics: 48
Cost: Free

Tracked daily from https://www.icai.org/category/examination-students. See 2026 calendar →

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📋 Exam Pattern

The CA Foundation examination consists of four papers, each of 100 marks, with a duration of 3 hours per paper. Paper 1 is Principles and Practice of Accounting; Paper 2 is Business Laws and Business Correspondence; Paper 3 is Mathematics, Logical Reasoning, and Statistics; Paper 4 is Economics and Business and Commercial Knowledge. The exam is conducted in offline (pen-and-paper) mode. There is a negative marking of 0.25 marks for each wrong answer in the objective-type questions. Candidates must obtain a minimum of 40% marks in each paper and 50% aggregate across all papers to pass.

✅ Eligibility Criteria

Candidates who have appeared or passed the Senior Secondary Examination (10+2) or equivalent from a recognized board are eligible to register for the CA Foundation course. There is no minimum percentage requirement at the 10+2 level for registration. However, candidates must score at least 50% aggregate in Commerce-related subjects at the 10+2 level to avail of certain exemptions. Students pursuing bachelor's degrees can also register for the Foundation programme concurrently. Candidates who have passed the Intermediate level of the Institute of Company Secretaries of India (ICSI) or the Institute of Cost Accountants of India (ICAI-CMA) are exempted from CA Foundation.

Subjects & Topics Covered — 48 topics across 4 subjects

Accounting

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15 topics · Accounting Principles· Journal Entries· Ledger Posting + more

Economics

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10 topics · Introduction to Economics· Demand and Supply· Elasticity + more

Mathematics

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15 topics · Complex Numbers and Quadratic Equations· Matrices and Determinants· Permutations and Combinations + more

English

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8 topics · Grammar and Usage· Vocabulary in Context· Reading Comprehension + more

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Frequently Asked Questions — CA Foundation

Everything you need to know about CA Foundation. Scroll down for the complete study guide.

How is the CA Foundation January 2026 syllabus distributed across the four papers, and which subjects carry the most scoring weight?

The January 2026 syllabus has four papers totalling 500 marks: Paper 1 (Accounting & Business Laws) and Paper 2 (Business Laws & Business Correspondence) together form a combined 200-mark paper for passing purposes, while Paper 3 (Business Mathematics & Statistics) and Paper 4 (Business Economics & Business Ethics) are 100 marks each. Papers 1 and 2 carry 40% of total weightage, so aspirants should allocate roughly 200 of their 500-hour prep budget to quantitative accounting plus business law MCQs. Source: icai.org

What is the exact pass-mark rule and negative-marking structure a CA Foundation January 2026 candidate must clear in one sitting?

Candidates must score a minimum of 40% in each of the four papers and an aggregate of 50% (250 out of 500) at one sitting; failing even one paper below 40% means the entire sitting is treated as not cleared. All objective-type questions across Papers 3 and 4 are MCQs of 1 mark each with no negative marking under the current scheme, while descriptive answers in Papers 1 and 2 are also evaluated without deduction for wrong attempts. Plan revision cycles assuming you need 40 marks per paper as the floor. Source: icai.org

When are the CA Foundation January 2026 registration and exam dates, and what is the late-fee penalty for missed deadlines?

Registration for the January 2026 attempt must be completed by the cut-off notified on the ICAI examination portal, typically the first week of January 2026, with the exam itself scheduled in the May/June 2026 window as confirmed by ICAI. Aspirants who miss the primary form deadline pay a late fee of ₹600 (domestic centres) in addition to the base exam fee of ₹1,500 for Indian centres, and $325 for overseas Kathmandu/Colombo/Bangkok/Dubai/Abu Dhabi centres. Track announcements under the Exam-Related Announcements category. Source: icaiexam.icai.org

Which CA Foundation January 2026 candidates are eligible for the Exemption and Combination Scheme, and how does it affect their syllabus workload?

Candidates who have already qualified or appeared for CS Executive / CMA Intermediate can claim paper-wise exemptions under the Combination Scheme notified by ICAI, allowing them to appear only in remaining Foundation papers. The Exemption Scheme is also available to graduates and post-graduates from recognised universities with the required marks, and registered students of the erstwhile CPT can transition into Foundation. Always verify eligibility clause 40A/40B of the Chartered Accountants Regulations, 1988, on the ICAI site before submitting your form. Source: icai.org

What computer-based exam logistics should a CA Foundation May/June 2026 aspirant prepare for, including question-paper pattern and mock-test access?

The Foundation exam is conducted online at ICAI-designated centres with 1-mark MCQs dominating Papers 3 and 4, and a mix of MCQ plus descriptive questions in Papers 1 and 2; each paper is of two hours with a 15-minute reading time. Candidates must carry their admit card plus a government photo ID, and the system does not allow paper changes once submitted. Begin with the 12-month study plan on the Foundation route page, then attempt at least 20 mock test series on the ICAI learning portal before the May 2026 attempt. Source: icaiexam.icai.org

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Exam Name	CA Foundation
Country	🇮🇳 India
Subjects	Accounting, Economics, Mathematics, English
Total Topics	48
Official Source	https://www.icai.org/category/examination-students
Last Updated	2026-05-30