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CA Foundation Exam Sep 2024: Result (Direct Link), Pass Percentage, Toppers, Syllabus & Pattern

Updated on 01st November, 2024 by Shubham Bhakuni

About CA Foundation Exam 2024

The ICAI have declared the CA Foundation Sep 2024 session exam results today on October 30, 2024. Candidates can check out the results on the official website - caiexam.icai.org, caresults.icai.org and icai.nic.in.  Earlier, The Institute of Chartered Accountants of India (ICAI) conducted the CA Foundation September 2024 exam on September 13, 15, 18 and 20, 2024. The ICAI issued the CA Foundation September 2024 admit card on August 27, 2024.  The CA Foundation exam will be conducted under the ICAI's new scheme of education and training that became effective from July 1 last year. 

The institute closed the CA Foundation September 2024 exam form on August 13, 2024. The deadline to fill out the CA Foundation exam form September 2024 without a late fee was August 10, 2024. Candidates could apply till August 13, 2024, by paying a late fee of Rs 600. 

CA Foundation New Scheme of Education

Institute of Chartered Accountants of India had released the new scheme of education and training for CA Foundation on June 23, 2023. The new scheme of education for CA Foundation exam became applicable from July 1, 2023. The registration of CA Foundation will be valid upto a period of four years. From the May/June 2024 session of CA Foundation, the CA exam will be held three times a year in the months of January, May/June, and September. 

ICAI has also announced the new cut off dates for CA Foundation registration 2024. Candidates are required to be registered with Board of Studies atleast 4 months before the exam. The CA Foundation registration May 2025 is open till January 1, 2025.

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 have 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.
  • 0.25 mark 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/June and September. Students who have registered for the Foundation course must also apply for the CA Foundation exam.

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 quality 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

SessionAppearedPassedPercentage
June 2024919001374914.96%
December 2023137153    
41132    
29.99%
June 20231035172586024.98
Dec 20221260153686429.25
June 2022937292369325.28
December 202111066233510 30.28%
July 2021719671915826.62

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

Read more

CA Foundation Exam 2024 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 2024)

02 Feb' 2024 - 23 Feb' 2024 . Online
Application Date
June session (without late fees)
24 Feb' 2024 - 02 Mar' 2024 . Online
Late Fee Application Date
June session (with late fees of Rs. 600/-)
03 Mar' 2024 - 09 Mar' 2024 . Online
Application Correction Date
June session

Read More

ICAI released the CA Foundation 2024 admit card for the September 2024 session on August 27, 2024. Candidates can download the admit card in online mode from the official website - eservices.icai.org. The CA Foundation admit card is available for download under the candidate's login. Candidates can login using the student registration number and password. ICAI admit card CA Foundation 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 2024 admit card will not be allowed to enter in the exam centre. Complete details related to the CA Foundation exam 2024 are mentioned in the admit card. 

How to Download the Admit Card CA Foundation 2024?

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

Details Mentioned on the CA Foundation 2024 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.

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. 

  • Provisional registration - Candidates who have passed in Class 10 also can provisionally register for the CA Foundation course.
  • Candidates who have qualified Senior Secondary (10+2) or are in the final year also can register with the Board of Studies of the Institute on or before January 1/ July 1 for the CA Foundation examination to be held in the months of May/June or November/December respectively of the same year. 

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

The exam form for CA Foundation 2024 exam for September 2024 session was closed on August 13, 2024. Earlier, ICAI released the exam forms for September session on July 28, 2024. Candidates could apply online from the official website. The last date to apply without late fee was August 10, 2024. Candidates could also fill up the CA Foundation September exam form with a late fee till August 13, 2024. ICAI has a centralised self-service portal whereby candidates can easily register themselves and submit self-attested documents. 

The CA Foundation exam will now be conducted thrice in a year in May/June, September 2024, and January. The registration process continues throughout the year. However, candidates must keep track of the deadline for registration. The CA Foundation registration for September 2024 will close on May 1, 2024.

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 detailsFor Indian Students(INR)For Foreign Students (USD)
Prospectus20020
Registration fee9000700
Total9200720

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 2024 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 2024

CA Foundation Exam 2024

  • CA Foundation Admit card
  • Photo identity proof
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Details related to the number of papers, mode of exam, time duration, number of questions asked, difficulty level, type of questions, marking scheme are mentioned under the exam pattern. The Institute of Chartered Accountants of India (ICAI) prescribes an official exam pattern of the CA Foundation 2024 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 2024

ParticularsDetails

Mode of exam

Online i.e. Computer-based exam

Frequency (thrice in a year)

  • May/June, September, January

  • November/December)

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 2024 Syllabus

CA Foundation Exam 2024 CA Foundation Exam 2024

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): 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): 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): 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): 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): 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): 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): 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

                ICAI conducts mock tests before every exam session. The dates of CA Foundation mock test for September 2024 session have been notified to interested candidates on official website of ICAI - BoS Knowledge Portal. Candidates can download the CA Foundation mock test and prepare for the CA Foundation exam 2024. ICAI has already conducted the MTP series 1 for CA Foundation September 2024 session. The institute will provide answers to the mock tests within 48 hours of the exam. 

                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. 

                Registered candidates can fill the 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 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 2024

                ICAI officially released the list of CA foundation exam centres for the May 2024 exams. The CA Foundation 2024 exams will be conducted across 290 Indian test cities and 8 international locations. 

                While filling the CA Foundation exam form, candidates have the option to choose their 3 most preferred exam centres for CA Foundation 2024.

                The CA Foundation September 2024 result have been declared on October 30, 2024. The CA Foundation result cum scorecard will be released by ICAI on the official website i.e. - icaiexam.icai.org, caresults.icai.org and icai.nic.in. ICAI releases the CA Foundation September 2024 result tentatively within 45 days from the date of exam. 

                Steps to check CA Foundation 2024 result

                Step 1- Go to ICAI's official website 

                Step 2- Click on the option result

                Step 3- Select "Foundation 2024" from the given options

                Step 4- Enter your roll number and pin/ registration no. and captcha code

                Step 5- CA Foundation 2024 result will appear on the screen

                Step 6- Download and take a print out for future reference

                Candidates can 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 2024

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

                CA Foundation Dec 2023 Pass Percentage

                ParticularsNo. of candidates appearedNo. of candidates passedPass Percentage
                Male719662172830.19%
                Female651871940429.77%
                Total1371534113229.99%

                CA Foundation June 2023 Pass Percentage

                ParticularsNo. of candidates appearedNo. of candidates passedPass percentage
                Male555731444825.99
                Female479441141223.8
                Total1035172586024.98

                CA Foundation Dec 2022 Pass Percentage

                Particulars

                Male

                Female

                Total

                Number of candidates appeared

                6829457721126015

                Number of candidates passed

                201951666936864

                Pass percentage

                29.5728.8829.25

                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

                6009750565110662

                Number of candidates passed

                181511535933510

                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%


                General Information

                Contacts

                7877966966

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                Frequently Asked Questions

                1. When will the CA Foundation exam form for June 2024 session will be released?

                CA Foundation exam form for June 2024 session was released on February 2, 2024.

                2. 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. 

                3. 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.

                4. 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.

                5. 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. 

                6. 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. 

                7. When the CA Foundation 2024 result for June session be declared?

                ICAI has declared the CA Foundation 2024 result for June session on July 29, 2024.

                8. 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

                9. 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. 

                10. 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
                11. 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 2024. 

                12. What is the last date to fill the CA Foundation application form for January 2025 exams?

                The last date to register for the January session CA Foundation 2025 exams was September 1, 2024.

                13. What is the application fees for CA Foundation exams?

                To register for CA Foundation 2024 exams, candidates have to pay Rs. 9200 in online mode.

                14. Where can I register myself for CA Foundation exam?

                You can register yourself for CA Foundation 2024 exam on the official website of ICAI under the e-services dashboard.

                15. When will the CA Foundation September 2024 exams be conducted?

                CA Foundation exams 2024 for September session will be conducted on September 13, 15, 18 and 20, 2024.

                Questions related to

                Have a question related to ?

                Hello aspirant,

                Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.

                For more information you can visit our site by clicking on the link given below.

                https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

                Thank you

                If you chose chartered accountant (CA), then you have to write several exams and practical training. Here are some exams to write in your road to pursue CA, that are conducted by ICAI.

                • If you have passed 10th, then you can take an entry level exam. This foundation course consists of 4 papers
                • If you are a graduate or postgraduate with specified marks or higher degrees or you passed the foundation course then you can register for the IPCC. It consists of 2 groups with 4 papers each.
                • After you pass either 1 or both groups of IPCC, you should pursue articleship.
                • After completion or if you still have 6 months of your articles hip time, you can appear for the CA final exams. It consists of 2 groups each consists of 4 papers.
                • Before appearing for your final exams, you should undergo AICITSS during the last 2 years of practical training.
                • After you have passed in final exams and articleship, you can be a member of ICAI and can use Chartered Accountant before your name.

                Dear aspirant !

                Hope you are doing well !

                CA Foundation Exam Pattern 2024 – Details

                • The CA Foundation examination consists of four papers.
                • Paper 1 and Paper 2 are subjective type papers.
                • Paper 3 and Paper 4 are objective type papers.
                • The CA Foundation exam is conducted for a total of 400 marks, with each paper carrying 100 marks.

                Candidates must successfully clear their 10th and 12th exams from a recognized educational institute . Also, the minimum mark they need to attain in their 12th standards is 50% aggregate. There is no age restriction to apply for the CA foundation.

                The details of this exam is given below ;-

                https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://finance.careers360.com/exams/ca-foundation-exam/amp&ved=2ahUKEwjev-n0t5KEAxWOSmwGHYFyBicQFnoECB0QAQ&usg=AOvVaw2eBxiO3YusK-Mh7jFbZ1Dp .

                Hope it helps you !

                Thanking you !!

                A breach of contract refers to the failure of one party to fulfill its responsibilities under the terms of a contract, that leads to legal consequences and potential remedies for the non breaching party. In simple terms, it's when one party doesn't do what they promised to do in a contract.

                A breach of contract can take various forms, including:

                1. Material Breach
                2. Minor Breach
                3. Anticipatory Breach
                4. Actual Breach.

                Hello,


                I'm assuming you mean that you wrote wrong question booklet number in CA Foundation Maths exam and then corrected it using a whitener and wrote the correct number over it. If this is the case, then you don't need to worry as such mistakes happen a lot among students every year and as we cannot replace the OMR sheet, the invigilators suggest to use whiteners.

                It's perfectly normal and acceptable. You need not worry about anything.

                Hope this helps,

                Thank you

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