What is the validity of CA Foundation registration?

CA Foundation registration is valid for a period of 3 years. Post this, candidates have to revalidate their registration.

Can I download the CA Foundation study material free of cost?

Yes, the study material provided by ICAI is available free of cost. The PDFs can be downloaded by any candidate from the official website of ICAI.

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CA Foundation Exam

CA Foundation Exam Jan 2026: Result (Out), Toppers & Pass Percentage (Released)

FAQs

Mirza Farhan BaigUpdated on Mar 09, 2026 12:04 PM

What’s New What's new

About CA Foundation Exam 2026

The Institute of Chartered Accountants of India (ICAI) has declared the CA Foundation Jan 2026 results on March 8, 2026. Candidates can download the CA Foundation result 2026 for the Jan session from the official website - icai.nic.in. Those who have failed to pass the exam this session can reattempt in the upcoming CA Foundation May or Sep 2026 exam. The CA Foundation May 2026 exam dates are May 14, 16, 18, and 20, 2026. Candidates can fill out the CA Foundation May 2026 exam form from March 3, 2026 onwards. The deadline to fill the exam form for the CA Foundation Jan 2026 session without late fees is March 16, 2026. The CA Foundation exam form fees are Rs. 1500 for Indian candidates.

CA Foundation New Scheme of Education

The Institute of Chartered Accountants of India released the new scheme of education and training for the CA Foundation on June 23, 2023. The new scheme of education for the CA Foundation exam became applicable on July 1, 2023 onwards.

Let us look at some of the changes in the syllabus and pattern under the new scheme:

What's new under CA Foundation New Scheme of Education?

The number of subjects in CA Foundation has been reduced from 6 to 4.
Business & Commercial Knowledge subject has been removed from Business Economics & Business & Commercial Knowledge Paper
Business Correspondence Reporting subject has also been removed from Business Laws & Business Correspondence Reporting paper.
ICAI is also planning to bring in a provision of negative marking under the new scheme.
Now 0.25 marks will be deducted for each incorrect answer.
The pass percentage under new scheme will be 50% in each paper.

What is CA Foundation Exam?

The entry level for Chartered Accountancy Course is the CA Foundation course. CA Foundation has 4 papers, out of which two are objective and two subjective. The CA Foundation exam is held thrice a year - in January, May and September.

Exam Pattern of CA Foundation

There are four papers in the CA Foundation exam. Each paper has 100 questions.

Paper 1 - Accounting
Paper 2 - Business Laws
Paper 3 - Quantitative Aptitude: Business Mathematics, Logical Reasoning and Statistics
Paper 4 - Business Economics

CA Foundation Qualifying Marks

To qualify CA Foundation exam level, candidates need to secure a minimum of 40% marks in each paper and an aggregate of 50% in all papers.

CA Foundation Exam - Statistics

Session	Appeared	Passed	Percentage
January 2026	TBA	TBA	TBA
September 2025	98,827	14,609	14.78%
May 2025	82,662	12,474	15.09%
January 2025	1,10,887	23,861	21.52%
September 2024	70,437	13,858	19.67%
June 2024	91900	13749	14.96%
December 2023	137153	41132	29.99%
June 2023	103517	25860	24.98
Dec 2022	126015	36864	29.25
June 2022	93729	23693	25.28
December 2021	110662	33510	30.28%
July 2021	71967	19158	26.62
January 2021	27808	6922	24.89
November 2020	78014	27327	35.03
November 2019	87084	30563	35.10
May 2019	30971	5753	18.58
November 2018	48702	21488	44.12
May 2018	6315	1215	19.24

CA Foundation Exam Jan 2026: Result (Out), Toppers & Pass Percentage (Released)

CA Foundation Exam 2026 Highlights

Full Exam Name	CA Foundation Exam
Conducting Body	The Institute of Chartered Accountants of India
Frequency Of Conduct	Twice a year
Exam Level	National Level Exam
Languages	English
Mode Of Application	online
Application Fee	Online : 1500
Mode Of Exam	offline
Exam Duration	3 Hours

CA Foundation Exam Important Dates

CA Foundation Exam (session 2026)

CA Foundation Exam 2026 Result

The CA Foundation Jan 2026 results are declared on March 8, 2026. The CA Foundation result cum scorecard for the Jan 2026 session is released by ICAI on the official website i.e. - icaiexam.icai.org, caresults.icai.org and icai.nic.in. ICAI will also announce the CA Foundation Jan 2026 pass percentage along with the CA Foundation toppers list 2026.

Steps to check CA Foundation 2026 result

Step 1: Go to ICAI's official website

Step 2: Click on the option result

Step 3: Select "Foundation 2026" from the given options

Step 4: Enter your roll number and PIN/ registration no., and captcha code

Step 5: The CA Foundation 2026 result will appear on the screen

Step 6: Download and take a printout for future reference

Candidates also receive the CA Foundation result through SMS facility or email. For details, click here on CA Foundation result

Details mentioned in CA Foundation Result 2026

Name and roll number of the candidate
Marks obtained in individual subjects (All four subjects)
Maximum marks
Minimum marks
Passing status of the candidate
Grand Total of four subjects

After the result declaration, ICAI also releases the pass percentage of CA Foundation exam. As per ICAI, candidates need to secure a minimum of 40% marks in each paper and an aggregate of 50% marks in all subjects to qualify for the next stage.

CA Foundation January 2026 Result Statistics

Gender	Candidates Appeared	Candidates Passed	Pass Percentage
Male	57,238	11,523	20.13%
Female	52,456	9,576	18.26%
Total	1,09,694	21,099	19.23%

CA Foundation Sep 2025 Pass Percentage

Gender	No. of Candidates Appeared	No. of Candidates Passed	% of Pass	No. of Exam Centres
Male	51,120	8,046	15.74%	544
Female	47,707	6,563	13.76%	544
Total	98,827	14,609	14.78%	544

CA Foundation May 2025 Pass Percentage

Gender	No. of Candidates Appeared	No. of Candidates Passed	% of Pass
Male	43,389	7,056	16.26%
Female	39,273	5,418	13.80%
Total	82,662	12,474	15.09%

CA Foundation Pass Percentage January 2025

Particulars	No. of candidates appeared	No. of candidates passed	Pass Percentage
Male	58,240	12,661	21.74%
Female	52,647	11,200	21.27%
Total	1,10,887	23,861	21.52%

CA Foundation Pass Percentage September 2024

Particulars	No. of candidates appeared	No. of candidates passed	Pass Percentage
Male	37774	7732	20.47%
Female	32663	6126	18.76%
Total	70437	13858	19.67%

CA Foundation Dec 2023 Pass Percentage

Particulars	No. of candidates appeared	No. of candidates passed	PassPercentage
Male	71966	21728	30.19%
Female	65187	19404	29.77%
Total	137153	41132	29.99%

CA Foundation June 2023 Pass Percentage

Particulars	No. of candidates appeared	No. of candidates passed	Passpercentage
Male	55573	14448	25.99
Female	47944	11412	23.8
Total	103517	25860	24.98

CA Foundation Dec 2022 Pass Percentage

Particulars	Male	Female	Total
Number of candidates appeared	68294	57721	126015
Number of candidates passed	20195	16669	36864
Pass percentage	29.57	28.88	29.25

CA Foundation Pass Percentage June 2022

Gender	Number of candidates appeared	Number of candidates passed	Pass percentage	Total no of exam centres
Male	51111	13043	25.52	508
Female	42618	10650	24.99
Total	93729	23693	25.28

CA Foundation Pass Percentage December 2021

Particulars	Male	Female	Total
Number of candidates appeared	60097	50565	110662
Number of candidates passed	18151	15359	33510
Pass percentage	30.20%	30.37%	30.28%

CA Foundation Pass Percentage July 2021

Particulars	Male	Female	Total
Number of candidates appeared	38917	33050	71967
Number of candidates passed	10150	9008	19158
Pass percentage	26.08%	27.26%	26.62%

CA Foundation Pass Percentage 2021 (Jan)

Particulars	Male	Female	Total
Number of candidates appeared	17126	10682	27808
Number of candidates passed	4267	2655	6922
Pass percentage	24.91%	24.85%	24.89%

CA Foundation Exam 2026 Eligibility Criteria

ICAI prescribes the CA Foundation eligibility criteria on its official website. Candidates who want to register for the CA Foundation exam must check the official eligibility criteria. Details related to the qualifying marks, age limit, nationality and related are mentioned under the eligibility criteria.

Candidates who have passed the Class 10 examination from the state or central government board or an equivalent examination can apply for the CA Foundation exam. However, these candidates can only take provisional admission that will be regularized after clearing Class 12 exams.
Candidates appearing in Class 12 or have already passed the exams can register for the CA Foundation exam.
Candidates who have passed Class 12 with a minimum of 50 percent marks can registe

Note: Four months study period is required for all candidates before appearing in CA Foundation exam.

CA Foundation Exam 2026 Application Process

The exam form for the CA Foundation exam for the May 2026 session has opened on March 3, 2026. Candidates can apply online through the official website until March 16, 2026, without incurring a late fee. However, those who missed this date can still submit the exam form till March 19, 2026 but have to pay a prescribed additional late fee of Rs 600. ICAI has a centralised self-service portal whereby candidates can easily register themselves and submit self-attested documents. The CA Foundation exam form fees is Rs. 1500 for Indian candidates. For candidates wishing to appear for the exam outside India, the CA Foundation exam form fee is $325

The CA Foundation exam will now be conducted thrice in a year in January, May/June, and September. The registration process continues throughout the year. However, candidates must keep track of the registration deadline.

Documents required for CA Foundation Exam Form registration

Recent coloured photograph
Copy of Class 10 and 12 admit card/ marksheet
Proof of Identity - Aadhaar card/ Passport/ Voter ID
Proof of nationality, if the student is a foreigner

Process of Filling CA Foundation Exam Form

Step 1- Go to the official website - icai.org
Step 2- Click on the link "e-services"
Step 3- Select student services from the drop-down menu
Step 4- Click on "Entry-level forms - Foundation and Intermediate (Direct Entry)"
Step 5- Fill the CA Foundation application form
Step 6- Upload documents
Step 7- Make an online payment
Step 8- Save the receipt for future reference

CA Foundation Registration Fees

Fee details	For Indian Students(INR)	For Foreign Students (USD)
Prospectus	200	20
Registration fee	9000	700
Total	9200	720

Note: After successful submission of forms, all documents submitted by candidates will be verified and registration will be confirmed by the ICAI. Eligible candidates can register for the exam and download the ICAI CA Foundation admit card 2026 from the official website.

CA Foundation Complete Guide

Candidates can check all about CA Foundation by downloading this E-Book.

Check Now

Documents Required at Exam CA Foundation Exam 2026

CA Foundation Exam 2026

CA Foundation Admit card

Photo identity proof

CA Foundation Exam 2026 Exam Pattern

Details related to the number of papers, mode of exam, time duration, number of questions asked, difficulty level, type of questions, and marking scheme are mentioned under the exam pattern. The Institute of Chartered Accountants of India (ICAI) prescribes an official exam pattern for the CA Foundation 2026 exam. Before starting their preparation for the CA Foundation exam, candidates must check the exam pattern to have a better understanding.

Also check, CA Foundation sample papers and know the type of questions asked.

CA Foundation Exam Pattern 2026

Particulars	Details
Mode of exam	Online i.e. Computer-based exam
Frequency (thrice in a year)	January May September
Level of CA Foundation exam	National-level exam
Paper(s)	The CA Foundation exam has FOUR papers: Paper 1 - Principles and Practice of Accounting Paper 2 - Business Laws and Business Correspondence and Reporting Paper 3 - Business Mathematics, Logical Reasoning and Statistics Paper 4 - Business Economics and Business and Commercial Knowledge
Duration of the question papers	Paper 1 and 2 - 3 hours Paper 3 and 4 - 2 hours
Type of questions asked	Paper 1 and 2 - Subjective type Paper 3 and 4 - Objective type
Marks per question	100 questions, each paper will be of 100 marks (One mark each)
Total marks	400
Marking scheme	NO negative marking for the subjective papers (1 and 2) Negative marking of ¼ mark (for wrong answers) for objective papers(3 and 4)
Medium of exam	English/Hindi except for Section (b) of paper 2 (which will be in English only)

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CA Foundation Exam 2026 Syllabus

CA Foundation Exam CA Foundation Exam Syllabus

Paper-I-Principles and practice of accounting

Paper-I-Principles and practice of accounting: Unit 01

Theoretical framework

Meaning and scope of accounting
Accounting concepts, principles, and conventions
Accounting terminology-glossary
Capital and revenue expenditure, capital and revenue receipts, contingent assets and contingent liabilities
Accounting policies
Accounting as a measurement discipline-valuation principles, accounting estimates
Accounting standards-concepts and objectives
Indian accounting standards-concepts and objectives

Paper-I-Principles and practice of accounting: Unit 02

Accounting process

Books of accounts
Preparation of trial balance
Rectification of errors

Paper-I-Principles and practice of accounting: Unit 03

Bank reconciliation statement

Introduction, reasons, preparation of bank reconciliation statement

Paper-I-Principles and practice of accounting: Unit 04

Inventories

Cost of inventory, net realizable value, basis and technique of inventory valuation, and record keeping

Paper-I-Principles and practice of accounting: Unit 05

Concept and accounting of depreciation

Concepts, methods of computation and accounting treatment of depreciation, change in depreciation methods

Paper-I-Principles and practice of accounting: Unit 06

Accounting for special transactions

Bills of exchange and promissory notes: Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills
Sale of goods on approval or return basis: Meaning of goods sent on approval or return basis and accounting treatment
Consignments: Meaning and features of consignment business, difference between sale and consignment, accounting treatments for consignment transactions and events in the books of consignor and consignee
Average due date: Meaning, calculation of average due date in various situations
Account current: Meaning of account current, methods of preparing account current

Paper-I-Principles and practice of accounting: Unit 07

Final accounts of sole proprietors

Elements of financial statements, closing adjustment entries, trading account, profit and loss account and balance sheet of manufacturing and non-manufacturing entities

Paper-I-Principles and practice of accounting: Unit 08

Partnership accounts

Final accounts of partnership firms
Admission, retirement, and death of a partner including treatment of goodwill
Introduction to LLPs and distinction of LLPs from partnership

Paper-I-Principles and practice of accounting: Unit 09

Financial Statements of Not-for-Profit Organizations

Significance of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account and income and expenditure account
Preparation of receipt and payment account, income and expenditure account and balance sheet

Paper-I-Principles and practice of accounting: Unit 10

Introduction to company accounts

Definition of shares and debentures
Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares
Statement of profit and loss and balance sheet as per schedule III to the companies act, 2013

Paper-II-Business laws and business correspondence and reporting (business law)

Paper-II-Business laws and business correspondence and reporting (business law): Unit 01

The Indian contract act, 1872

An overview of sections 1 to 75 covering the general nature of contract, consideration, other essential elements of a valid contract, performance of contract, breach of contract, contingent, and quasi contract

Paper-II-Business laws and business correspondence and reporting (business law): Unit 02

The sale of goods act, 1930

Formation of the contract of sale, conditions and warranties, transfer of ownership and delivery of goods, unpaid seller and his rights

Paper-II-Business laws and business correspondence and reporting (business law): Unit 03

The Indian partnership act, 1932

General nature of partnership, rights and duties of partners, reconstitution of firms, registration, and dissolution of a firm

Paper-II-Business laws and business correspondence and reporting (business law): Unit 04

The limited liability partnership act, 2008

Introduction-covering nature and scope, essential features, characteristics of LLP, incorporation and differences with other forms of organizations

Paper-II-Business laws and business correspondence and reporting (business law): Unit 05

The companies act, 2013

Essential features of company, corporate veil theory, classes of companies, types of share capital, incorporation of company, memorandum of association, articles of association, doctrine of indoor management

Paper-II-Business laws and business correspondence and reporting (business correspondence and reporting)

Paper-II-Business laws and business correspondence and reporting (business correspondence and reporting): Unit 01

Communication

Communication: (i) Types, (ii) directions, (iii) network, (iv) process, (v) problems, (vi) barriers, (vii) types of communication: (a) Interpersonal skills, (b) listening skills, (c) emotional intelligence
Communication: (viii) Exercises

Paper-II-Business laws and business correspondence and reporting (business correspondence and reporting): Unit 02

Sentence types and word power

Sentence types (direct-indirect, active-passive speech): (i) Sentence-definition, (ii) classification of sentence based on connotation: (a) Assertive sentences, (b) interrogative sentences, (c) imperative sentences
Sentence types (direct-indirect, active-passive speech): (ii) Classification of sentence based on connotation-(d) exclamatory sentences, (e) optative sentences, (iii) sentence structure: (a) Subject and predicate, (b) verb (auxiliary, finite)
Sentence types (direct-indirect, active-passive speech): (iii) Sentence structure-(c) object (direct, indirect), (d) complement, (e) adjunct or adverbial, (f) clause structure, (g) types of clauses-independent clauses, dependent clauses
Sentence types (direct-indirect, active-passive speech): (iii) Sentence structure-(g) types of clauses-relative or noun clauses, (iv) types of sentences-(a) simple sentence, (b) compound sentence, (c) complex sentence, (d) compound-complex sentence
Sentence types (direct-indirect, active-passive speech): (v) Direct-indirect speech-(a) introduction, (b) procedure for converting direct speech into indirect speech-rules for converting direct speech into indirect speech, change in pronouns
Sentence types (direct-indirect, active-passive speech): (v) Direct-indirect speech-(b) procedure for converting direct speech into indirect speech-change in tenses, change in modals, changes for imperative sentences, changes for exclamatory sentences
Sentence types (direct-indirect, active-passive speech): (v) Direct-indirect speech-(b) procedure for converting direct speech into indirect speech-changes for interrogative sentences, punctuation in direct speech
Sentence types (direct-indirect, active-passive speech): (v) Direct-indirect speech-(c) rules for converting indirect speech into direct speech, (vi) active passive voice: Introduction-(a) usage: Active vs. passive voice
Sentence types (direct-indirect, active-passive speech): (vi) Active passive voice-introduction: (b) reasons for using passive voice, (c) changing passive voice to active voice, (d) changing active voice to passive voice
Sentence types (direct-indirect, active-passive speech): (vi) Active passive voice-introduction: (e) Suggestions for using active and passive voice, (vii) verbs voice active or passive, (viii) exercises
Vocabulary root words, synonyms, antonyms, prefixes, suffixes, phrasal verbs, collocations and idioms: (i) Introduction, (ii) significance of improving vocabulary, (iii) how to improve vocabulary, (iv) root words, (v) synonyms and antonyms
Vocabulary root words, synonyms, antonyms, prefixes, suffixes, phrasal verbs, collocations and idioms: (vi) Words formed by using prefixes, (vii) words formed by using suffixes, (viii) phrasal verbs, (ix) collocations, (x) idioms, (xi) exercises

Paper-II-Business laws and business correspondence and reporting (business correspondence and reporting): Unit 03

Comprehension passages and note making

Comprehension passages: (i) Introduction to comprehension passages, (ii) points to ponder, (iii) sample passages with answers, (iv) exercises
Note making: (i) Introduction to note making (ii) significance of note making (iii) detailed format heading (title)-(a) subheading, (b) indentation, (c) points, (d) use of abbreviations, (e) summary, (f) content, (g) expression
Note making: (iv) Steps to comprehend and summarize text, (v) helpful hints, (vi) sample passages with notes, (vii) exercises

Paper-II-Business laws and business correspondence and reporting (business correspondence and reporting): Unit 04

Developing writing skills

Introduction to basic writing: (i) Introduction, (ii) process of writing, (iii) styles of writing, (iv) significance of writing skills for students, (v) writing conventions, (vi) characteristics of good writing, (vii) do’s and don'ts of good writing
Precis writing: (i) What is precis writing?, (ii) features of good precis writing, (iii) how to write a precis, (iv) do’s and don'ts of precis writing, (v) examples (passages with precis), (vi) exercises
Article writing: (i) What is an article?, (ii) essential elements of article writing, (iii) detailed format-(a) title, (b) by-writer’s name, (c) body-introduction, main idea-support, conclusion, (d) sample articles, e) exercises
Report writing: (i) What is a report?, (ii) essential elements of report writing, (iii) kinds of reports-(a) reporting for a meeting/ assembly, (b) reporting for a newspaper, (c) reporting for a magazine
Report writing: (iv) Detailed format for (iii) above-(a) title, (b) by-writer’s name, (c) place, date, (d) body-what, when, where, who, how, (e) tips and conventions of report writing, (f) sample reports, (g) exercises
Writing formal letters: (i) Types of letters-(a) circulars, (b) complaints, (c) memos, (d) promotional content, (e) sales, (f) recovery/ remittances, (ii) detailed format for (i) above-(a) date, (b) salutation, (c) subject
Writing formal letters: (ii) Detailed format for (i) above-(d) body of the letter-first paragraph, second paragraph, (e) complimentary closure, (iii) points to remember, (iv) sample letters, (v) exercises
Writing formal mails: (i) How to write a formal mail?, (ii) writing effective mails, (iii) essential elements of mails-(a) subject line, (b) formal greetings, (c) target audience (reader), (d) clarity and conciseness, (e) formal closing, (f) proofread
Writing formal mails: (iii) Essential elements of mails-(g) feedback, (iv) tips and conventions of mails, (v) sample mails, (vi) exercises
Resume writing: (i) Essential elements of resume-(a) name and contact details, (b) objective summary, (c) academic qualifications and achievements, (d) co-curricular achievements, (e) training programs attended/ completed, (f) strengths
Resume writing: (i) Essential elements of resume-(g) interests/ hobbies, (h) declaration, (i) signature, (ii) resume writing tips and conventions, (iii) sample resumes, (iv) exercises
Meetings: (i) Notice, (ii) agenda, (iii) drafting minutes, (iv) action taken report

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics)

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 01

Ratio and proportion, indices and logarithms

Ratio and proportion (business applications related to ratio and proportion) laws of indices, exponents and logarithms and antilogarithms

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 02

Equations and matrices

Equations: Simultaneous linear equations up to three variables, quadratic and cubic equations in one variable
Matrices: Algebra of matrices, inverse of a matrix and determinants, solving system of equations by Cramer’s rule (involving not more than three variables)

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 03

Linear inequalities with objective functions and optimization w.r.t objective function

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 04

Time value of money

Simple interest
Compound interest
Depreciation
Effective rate of interest
Present value
Net present value
Future value
Perpetuity
Annuities
Sinking funds
Valuation of bonds
Calculating of EMI
Calculations of returns: (a) Nominal rate of return, (b) effective rate of return, (c) compound annual growth rate (CAGR)

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 05

Permutations and combinations

Basic concepts of permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, combinations with standard results

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 06

Sequence and series

Introduction sequences, series, arithmetic and geometric progression, relationship between am and gm and sum of n terms of special series

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 07

Sets, relations, and functions

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 08

Basic applications of differential and integral calculus

Excluding the trigonometric applications, applications of marginal cost and marginal revenue, etc

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning)

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 01

Number series, coding and decoding and odd man out

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 02

Direction tests

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 03

Seating arrangements

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 04

Blood relations

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 05

Syllogism

Paper-III-Business mathematics, logical reasoning and statistics (statistics)

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 01

Statistical description of data

Statistical representation of data, diagrammatic representation of data, frequency distribution, graphical representation of frequency distribution-histogram, frequency polygon, ogive, pie-chart

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 02

Measures of central tendency and dispersion

Measures of central tendency and dispersion: Mean median, mode, mean deviation, quartiles and quartile deviation, standard deviation, coefficient of variation, coefficient of quartile deviation

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 03

Probability

Probability: Independent and dependent events; mutually exclusive events. Total and compound probability and mathematical expectation

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 04

Theoretical distributions

Theoretical distributions: Binomial distribution, Poisson distribution-basic application and normal distribution-basic applications

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 05

Correlation and regression

Correlation and regression: Scatter diagram, Karl Pearson’s coefficient of correlation rank correlation, probable error and probable limits. Regression lines, regression equations, regression coefficients

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 06

Index numbers and time series

Index numbers: Uses of index numbers, problems involved in construction of index numbers, methods of construction of index numbers
Time series analysis-components of time series and calculation of trend by moving average method

Paper-IV-Business economics and business and commercial knowledge (business economics)

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 01

Introduction to business economics

Meaning and scope of business economics
Basic problems of an economy and role of price mechanism

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 02

Theory of demand and supply

Meaning and determinants of demand, law of demand and elasticity of demand-price, income, and cross elasticity
Theory of consumer’s behavior: Marshallian approach and indifference curve approach
Meaning and determinants of supply, law of supply and elasticity of supply
Demand forecasting

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 03

Theory of production and cost

Meaning and factors of production
Laws of production: The law of variable proportions and laws of returns to scale, producer’s equilibrium
Concepts of costs: Short-run and long-run costs, average and marginal costs, total, fixed and variable costs

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 04

Price determination in different markets

Various forms of markets: Perfect competition, monopoly, monopolistic competition, and oligopoly
Price determination in these markets

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 05

Business cycles

Meaning
Phases
Features
Causes behind these cycles

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge)

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 01

Business and commercial knowledge-an introduction

Nature of business, profession, and employment
Objectives of business
Economic and non-economic activities, forms of business organizations

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 02

Business environment

Micro and macro environment, elements of micro environment-consumers/ customers, competitors, organization, market, suppliers, intermediaries, elements of macro environment-demographic, economic, political-legal, socio-cultural, technological
Global environment

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 03

Business organizations

Overview of selected Indian and global companies

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 04

Government policies for business growth

Policies creating conducive business environment such as liberalization, privatization, foreign direct investment

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 05

Organizations facilitating business

Indian regulatory bodies: RBI, SEBI, CCI, IRDAI
Indian development banks: IFCI, SIDBI, EXIM bank, NABARD

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 06

Common Business Terminologies

Finance and stock and commodity markets terminology
Marketing terminology
Banking terminology
Other business terminology

CA Foundation Exam 2026 Mock Test

ICAI provided the CA Foundation Ja mock test schedule on its official website. ICAI conducts mock tests before every exam session. Candidates can download the CA Foundation mock test and prepare for the CA Foundation exam 2026.

CA Foundation Exam 2026 Preparation Tips

If you are one of those candidates who is planning to appear in CA Foundation exam, the very first thing you need is the right preparation strategy. It might be difficult to figure out which books to consider while starting the preparation or where to find them. Well no wonder about the fact that the market is flooded with a number of books. But candidates who are preparing for CA Foundation must consider quality over quantity.

Moreover, ICAI also provides official CA Foundation study material for helping candidates and set directions for them. Candidates can also refer to the best books of CA Foundation exam before they make a move. Having the right study material and best books will help them understand the topics easily and without much effort.

CA Foundation Exam 2026 Admit Card

ICAI will release the CA Foundation admit card for the May 2026 session around 15-20 days before the exam date. Candidates can download the admit card in online mode from the official website - eservices.icai.org. The CA Foundation May 2026 admit card will be available for download under the candidate's login. Candidates can log in using the student registration number and password. The ICAI CA Foundation admit card 2026 is mandatory to carry to the examination hall along with an ID proof.

ICAI CA Foundation admit card is an important document that should be downloaded by all candidates who will appear in the exam. Candidates who reach the exam centre without carrying a physical copy of the CA Foundation 2026 admit card will not be allowed to enter the exam centre. Complete details related to the CA Foundation exam 2026 are mentioned in the admit card.

How to Download the Admit Card CA Foundation 2026?

Visit the ICAI official website - icaiexam.icai.org
Go to the tab “Login/Registration”
Enter your CA Foundation login credentials such as login ID and password
Click on the view admit card option
Verify the details mentioned on the admit card
Download the admit card for future reference

Details Mentioned on the CA Foundation 2026 Admit card

Candidate’s name
Photograph and signature of the candidate
Candidate’s registration number
Exam centre details
Reporting time
Papers
Medium of the exam (English/Hindi)
Candidate’s Address
Exam day instructions

Along with the ICAI admit card, candidates must also carry any one government ID card and two passport size photographs.

CA Foundation Exam 2026 Slot Booking

Registered candidates can fill out the CA Foundation May 2026 exam form in online mode. ICAI releases the exam form of CA Foundation a few days before conducting the CA Foundation exam. Candidates who wish to make changes in their respective CA forms can rectify the errors on the exam form for the CA foundation.

Exam Form Fee

Exam venue	Fee details
India	Rs 1,500
Kathmandu, Nepal	Rs 2,200
Overseas centre except for Kathmandu	$325

What could be rectified?

CA Foundation Exam centre
Exam group selected (if any)
The medium of exam - English/Hindi

CA Foundation Exam Centres 2026

ICAI has released the list of CA Foundation exam centres for the May 2026 exams. The CA Foundation 2026 exams are conducted across 290 Indian test cities and 8 international locations.

While filling out the CA Foundation exam form, candidates have the option to choose their 3 most preferred exam centres for CA Foundation 2026.

General Information

Contact Number:

7877966966

Relevant Links:

Official Website Link Click Here, + 2 more

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Frequently Asked Questions (FAQs)

Q: When will the CA Foundation May 2026 exams be conducted?

The CA Foundation exams May 2026 session will be conducted on May 14, 16, 18 and 20, 2026.

Q: Where can I register myself for CA Foundation exam?

You can register yourself for the CA Foundation 2026 exam on the official website of ICAI under the e-services dashboard.

Q: What is the application fees for CA Foundation exams?

To register for the CA Foundation 2026 exams, candidates have to pay Rs. 9200 in online mode.

Q: I have completed my class 10. Can I register for CA Foundation programme?

Yes, as per the eligibility criteria, candidates who have passed class 10 exams can provisionally register for CA Foundation exam 2026.

Q: Do I need to submit hard copy of my CA Foundation registration to the regional office?

No, you do not need to submit hard copy of the CA Foundation application form.

Q: Does ICAI conducts any classes for students appearing in CA Foundation Examination?

Yes, free classes are conducted by ICAI for all candidates of CA Foundation level. For details, visit Institute’s BOS Knowledge Portal for announcements in this regard.

Q: How many papers are there in CA Foundation exam?

There are four papers in CA foundation exam-

Principles & Practice of Accounting
Business Law & Business Correspondence and Reporting
Business Mathematics, Logical Reasoning and Statistics
Business Economics and Business and Commercial Knowledge

Q: Are official mock tests available for CA Foundation exams?

Yes, ICAI provides official mock test papers for CA Foundation exams. The mock test can be easily accessed on the official website of ICAI under the ICAI BoS Knowledge Portal.

Q: What is the exam pattern in CA Foundation course?

There are four papers in CA Foundation course. Paper 1 and 2 are subjective and Paper 3 and 4 are objective. For complete details check the CA Foundation exam pattern.

Q: What is the minimum passing marks of CA Foundation exam?

To pass the CA Foundation exam all candidates are required to secure minimum 40% marks in all papers and an aggregate of 50% in all papers. Check CA Foundation pass percentage for more details.

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