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About CA Foundation Exam 2023
CA Foundation 2023 (November Session) - The Institute of Chartered Accountants of India (ICAI) has revised the CA Foundation December 2023 exam dates citing unavoidable circumstances. The CA Foundation December exams will now be conducted on December 31, 2023, January, 2, 4, and 6, 2024 instead of December 24, 26, 28, and 30, 2023. Earlier, the institute had released the complete schedule of CA Foundation December 2023 session on July 5, 2023. The exam form of CA Foundation December 2023 was released on August 2, 2023. Interested applicants can fill the CA Foundation exam form December 2023 till August 23, 2023. Candidates can also fill the CA Foundation exam form for December 2023 session with a late fee till August 30, 2023. The authorities will then open the CA Foundation application correction window from September 1 to 7, 2023.
CA Foundation 2023 (June Session) - The Institute of Chartered Accountants of India (ICAI) has declared the result of CA Foundation exams 2023 on August 7 2023. ICAI conducted the ICAI CA Foundation 2023 exam from June 24 to 30, 2023. ICAI released the CA Foundation June 2023 admit card in online mode on June 9, 2023. ICAI had released the online application form submission for CA Foundation on February 3, 2023. The Institute of Chartered Accountants of India (ICAI) conducts the national-level CA Foundation exam in an online mode twice a year: one in June and then again in December. Although the registration of CA Foundation exams is open throughout the year, it is advisable to check the registration cutoff dates as pre-defined by ICAI.
Latest: Check CA Foundation June 2023 result
CA Foundation New Scheme of Education
Institute of Chartered Accountants of India has released the new scheme of education and training for CA Foundation on June 23, 2023. The new scheme of education for CA Foundation exam will be applicable from July 1, 2023. Candidates can register for CA Foundation new scheme exam from August 2, 2023. The first CA Foundation exam under new scheme will be held in June 2024. The last CA Foundation exam under existing scheme will be held in December 2023. Last date for registration under existing scheme is June 30, 2023. Candidates who have registered for Foundation exam before July 1 will be able to convert their syllabus to new syllabus given that the candidate fulfills conditions specified by ICAI. The registration of CA Foundation will be valid upto a period of four years. The Hon'ble President of India Droupadi Murmu will launch the new syllabus of CA Foundation on July 1. 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.
It must be noted that these are proposed changes and the finalised changes will be notified in the new syllabus that will be released by ICAI.
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 twice a year - in June and December. 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 - 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
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
CA Foundation Exam 2023 Highlights
|Full Exam Name||CA Foundation Exam|
|Conducting Body||The Institute of Chartered Accountants of India|
|Frequency of Conduct||2 times a year|
|Exam Level||National Level Exam|
|Mode of Application||Online|
|Application Fee (General)||1500 Rs [Online]|
|Mode of Exam||Offline|
|Exam Duration||3 Hours|
CA Foundation Exam 2023 Important Dates
Upcoming Dates and Events
15 Dec, 2023 - 19 Dec, 2023
December session - mock test paper series 2 | Mode: Online
31 Dec, 2023
Exam - December session: Paper 1 | Mode: Offline
02 Jan, 2024
Exam - December session: Paper 2 | Mode: Offline
04 Jan, 2024
Exam - December session: Paper 3 | Mode: Offline
06 Jan, 2024
Exam - December session: Paper 4 | Mode: Offline
Past Dates and Events
28 Nov, 2023 - 02 Dec, 2023
December session - mock test paper series 1 | Mode: Online
01 Sep, 2023 - 07 Sep, 2023
Application Correction - December session | Mode: Online
08 Aug, 2023 - 06 Sep, 2023
Result - June session - online window for result verification | Mode: Online
08 Aug, 2023 - 05 Sep, 2023
Result - June session - online window for certified copies/inspection | Mode: Online
24 Aug, 2023 - 30 Aug, 2023
Late Fee Application - December session | Mode: Online
02 Aug, 2023 - 23 Aug, 2023
Application - December session | Mode: Online
07 Aug, 2023
Result - June session | Mode: Online
30 Jun, 2023
Exam - June session - paper 4 | Mode: Online
28 Jun, 2023
Exam - June session - paper 3 | Mode: Online
26 Jun, 2023
Exam - June session - paper 2 | Mode: Online
24 Jun, 2023
Exam - June session - paper 1 | Mode: Online
09 Jun, 2023
Admit Card | Mode: Online
04 Mar, 2023 - 10 Mar, 2023
Application Correction - June session | Mode: Online
25 Feb, 2023 - 03 Mar, 2023
Late Fee Application - June session | Mode: Online
03 Feb, 2023 - 24 Feb, 2023
Application - June session | Mode: Online
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.
Mode of Application : Online
Mode of Payment : Net Banking | Credit Card | Debit Card | NEFT | Other
The exam form for CA Foundation 2023 exam for December session has opened from August 2, 2023. However, candidates could register for CA Foundation December 2023 session till July 1, 2023 in online mode. ICAI has a centralised self-service portal whereby candidates can easily register themselves and submit self-attested documents.
Since the CA Foundation exam is conducted twice in a year the registration process continues throughout the year. However, candidates must note that to appear in June/ June or November/ December session, they must register on or before January 1/ July 1 of the same year respectively.
Documents required for CA Foundation 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 registration
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)|
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 2023 from the official website.
|OBC, EWS, SC, ST, General||Online||Female, Male, Transgender||₹ 1500|
|OBC, EWS, SC, ST, General||PWD||Online||Female, Male, Transgender||₹ 1500|
Paper-I-Principles and practice of accounting
|Meaning and scope of accounting|
|Accounting concepts, principles, and conventions|
|Capital and revenue expenditure, capital and revenue receipts, contingent assets and contingent liabilities|
|Accounting as a measurement discipline-valuation principles, accounting estimates|
|Accounting standards-concepts and objectives|
|Indian accounting standards-concepts and objectives|
|Books of accounts|
|Preparation of trial balance|
|Rectification of errors|
Bank reconciliation statement
|Introduction, reasons, preparation of bank reconciliation statement|
|Cost of inventory, net realizable value, basis and technique of inventory valuation, and record keeping|
Concept and accounting of depreciation
|Concepts, methods of computation and accounting treatment of depreciation, change in depreciation methods|
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|
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|
|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|
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|
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)
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|
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|
The Indian partnership act, 1932
|General nature of partnership, rights and duties of partners, reconstitution of firms, registration, and dissolution of a firm|
The limited liability partnership act, 2008
|Introduction-covering nature and scope, essential features, characteristics of LLP, incorporation and differences with other forms of organizations|
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)
|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|
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|
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|
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)
Ratio and proportion, indices and logarithms
|Ratio and proportion (business applications related to ratio and proportion) laws of indices, exponents and logarithms and antilogarithms|
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)|
Linear inequalities with objective functions and optimization w.r.t objective function
Time value of money
|Effective rate of interest|
|Net present value|
|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)|
Permutations and combinations
|Basic concepts of permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, combinations with standard results|
Sequence and series
|Introduction sequences, series, arithmetic and geometric progression, relationship between am and gm and sum of n terms of special series|
Sets, relations, and functions
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)
Number series, coding and decoding and odd man out
Paper-III-Business mathematics, logical reasoning and statistics (statistics)
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|
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|
|Probability: Independent and dependent events; mutually exclusive events. Total and compound probability and mathematical expectation|
|Theoretical distributions: Binomial distribution, Poisson distribution-basic application and normal distribution-basic applications|
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|
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)
Introduction to business economics
|Meaning and scope of business economics|
|Basic problems of an economy and role of price mechanism|
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|
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|
Price determination in different markets
|Various forms of markets: Perfect competition, monopoly, monopolistic competition, and oligopoly|
|Price determination in these markets|
|Causes behind these cycles|
Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge)
Business and commercial knowledge-an introduction
|Nature of business, profession, and employment|
|Objectives of business|
|Economic and non-economic activities, forms of business organizations|
|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|
|Overview of selected Indian and global companies|
Government policies for business growth
|Policies creating conducive business environment such as liberalization, privatization, foreign direct investment|
Organizations facilitating business
|Indian regulatory bodies: RBI, SEBI, CCI, IRDAI|
|Indian development banks: IFCI, SIDBI, EXIM bank, NABARD|
Common Business Terminologies
|Finance and stock and commodity markets terminology|
|Other business terminology|
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.
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 2023 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 2023
Mode of exam
Online i.e. Computer-based exam
Frequency (twice in a year)
Level of CA Foundation exam
The CA Foundation exam has FOUR papers:
Duration of the question papers
Type of questions asked
Marks per question
100 questions, each paper will be of 100 marks (One mark each)
Medium of exam
English/Hindi except for Section (b) of paper 2 (which will be in English only)
In the CA Foundation Exam, students will be assessed as follows
*source: official CA brochure.
ICAI conducts mock tests before every exam session. The dates of CA Foundation mock test for December session will be notified to interested candidates on official website of ICAI - BoS Knowledge Portal. Candidates can download the CA Foundation mock test 2023 for May session and prepare for the CA Foundation exam 2023. The institute will provide answers to the mock tests within 48 hours of the exam.
CA Foundation mock test dates for December 2023 session
Paper-1: Principles and Practice of Accounting
To be notified
2 pm to 5 pm
Paper-2: Business Laws and Business Correspondence and Reporting
To be notified
Paper-3: Business Mathematics and Logical Reasoning & Statistics
To be notified
2 pm to 4 pm
Paper-4: Business Economics and Business and Commercial Knowledge
To be notified
ICAI has released the CA Foundation 2023 admit card for the December session tentatively 15 days before the date of exam. Candidates can download the admit card in online mode from the official website - icaiexam.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 December 2023 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 2023 admit card will not be allowed to enter in the exam centre. Complete details related to the CA Foundation exam 2023 are mentioned in the admit card.
How to Download the Admit Card CA Foundation December 2023?
- 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 2023 Admit card
- Candidate’s name
- Photograph and signature of the candidate
- Candidate’s registration number
- Exam centre details
- Reporting time
- Medium of the exam (English/Hindi)
- Candidate’s Address
- Exam day instructions
Along with the ICAI admit card CA Foundation December 2023, candidates must also carry any one government ID card and two passport size photographs.
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. For the December 2023 session, ICAI has opened the exam form window from Aug 2, 2023 without any late fees. Candidates who want to appear in the CA Foundation exam for any session (May/ December) must mandatorily fill the exam form on the official website of ICAI - icaiexam.icai.org.
The exam form with late fee will be available till August 23, 2023. The December session correction window will be open from September 1 to 7, 2023. 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
Overseas centre except for Kathmandu
What could be rectified?
- CA Foundation Exam centre
- Exam group selected (if any)
- The medium of exam - English/Hindi
ICAI officially released the list of CA foundation exam centres for the December 2023 exams. The CA Foundation 2023 exams will be conducted across 283 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 2023.
Documents Required at Exam
- CA Foundation Admit card
- Photo identity proof
June 2023 - ICAI has released the CA Foundation June session results in online mode on August 7, 2023. The CA Foundation result cum scorecard has been released by ICAI on the official website i.e. - icaiexam.icai.org, caresults.icai.org and icai.nic.in.
Steps to check CA Foundation 2023 result
Step 1- Go to ICAI's official website
Step 2- Click on the option result
Step 3- Select "Foundation 2023" from the given options
Step 4- Enter your roll number and pin/ registration no. and captcha code
Step 5- CA Foundation 2023 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 2023
- 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 2022 Pass Percentage
Number of candidates appeared
Number of candidates passed
CA Foundation Pass Percentage June 2022
Number of candidates appeared
Number of candidates passed
Total no of exam centres
CA Foundation Pass Percentage December 2021
Number of candidates appeared
Number of candidates passed
CA Foundation Pass Percentage July 2021
Number of candidates appeared
Number of candidates passed
CA Foundation Pass Percentage 2021 (Jan)
Number of candidates appeared
Number of candidates passed
Frequently Asked Questions (FAQs)
Question:When will the CA Foundation exam form for December 2023 session will be released?
CA Foundation exam form for December session was released on August 2, 2023.
Question: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.
Question: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.
Question: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.
Question: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.
Question: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.
Question:When the CA Foundation 2023 result for June session be declared?
ICAI declared the CA Foundation 2023 result for June session on August 7, 2023.
Question: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.
Question: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.
Question: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
Question: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 2023.
Question:What is the last date to fill the CA Foundation application form for December 2023 exams?
The last date to register for the December session CA Foundation 2023 exams was July 1, 2023 without late fees.
Question:What is the application fees for CA Foundation exams?
To register for CA Foundation 2023 exams, candidates have to pay Rs. 9200 in online mode.
Question:Where can I register myself for CA Foundation exam?
You can register yourself for CA Foundation 2023 exam on the official website of ICAI under the e-services dashboard.
Question:When will the CA Foundation June 2023 exams be conducted?
CA Foundation exams 2023 for December session will be conducted on December 31, 2023, January 2, 4 and 6, 2023.
Questions related to CA Foundation Exam
when ca foundation exam starts
Due to unforeseen circumstances, the Institute of Chartered Accountants of India (ICAI) has changed the exam dates for the CA Foundation 2023 December session. The CA Foundation December 2023 exam will be held on December 31, 2023, and January 2,4,6, 2024, according to the updated CA Foundation timetable. Registration for the December 2023 session of the ICAI CA Foundation is currently closed. The CA Foundation June 2023 results had already been made public by the institute on August 7, 2023. A new education and training programme has also been announced by ICAI, and it will go into effect on July 1st, 2023.
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In CA foundation exam, the question papers of maths and eco are provided to Hindi medium students in which language, Hindi, English, both or only Hindi
The question paper will undoubtedly be in Hindi if you selected that medium. With the exception of Section (b) of Paper 2, which must be taken in English only, the exam can be taken in either English or Hindi.
To know the complete information regarding CA Foundation exam pattern, please follow the following link:
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How many students give CA Foundation exam every year?
Every year, more than 90,000 students appear in CA Foundation exam in every session. The CA Foundation result Dec 2022 pass percentage will be released along with the CA Foundation result.
when ca foundation exam form for nov 2022 exam will open
I would like to tell you that the form are already open for November 2022 exam from 10th of August and the last date to submit the form is 31st August. Last date with the late fee is 7th November 2022.
You can view all these details on the official website of ICAI and also apply online by filling the form online. All the best.
I USED NON HB PENCIL TO FILL CIRCLES ON OMR SHEET IN CA FOUNDATION EXAM , WILL MY OMR SHEET CHECK ??
Dont worry, if you have used NON-HB Pencil to fill circles on OMR sheet, OMR will be checked. Proper imprint is needed for the checking. So hopefully problem will not occur. Make sure from next time use pen or HB pencil and make the impressions or imprint more prominently.