CA Foundation 2026: May Correction Window, Admit Card, Syllabus, Pattern, Mock Test & Question Papers

ICAI CA Foundation Exam 2026 ( CA Foundation )

DeskCalelnderExam On - 14 May '26 - 20 May '26

Nupur Jain
Updated on Mar 22, 2026 11:57 IST

By Nupur Jain, Senior Executive - Editorial

ICAI CA Foundation May 2026 correction window closes today. The registration process for CA 2026 exam is now over. Only students who register for the exam are allowed to make changes to their online form, if needed. The window to fill ICAI CA Foundation application form 2026 without late fee was open till March 16, 2026. ICAI has announced the exam dates for May 2026 session. The CA Foundation May exam 2026 will be conducted on May 14, 16, 18 and 20, 2026. 

The admit card for CA Foundation May 2026 exam will be released in the third week fo April 2026, at SSP portal. Candidates will be able to download their hall ticket by logging in with their login ID. ICAI CA Foundation January 2026 result was announced on March 08 at icai.nic.in. 

Check below to know about ICAI CA Foundation exam.

LATEST: CA May 2026 Application Form Correction Window Closing Today

 

Table of contents
  • What is CA Exam (Foundation)?
  • ICAI Exam 2026 Dates & Schedule
  • CA Foundation Exam Highlights 2026
  • ICAI CA Foundation Eligibility Criteria 2026
  • ICAI CA Foundation Exam Process
  • ICAI CA Foundation Admit Card
  • ICAI CA Foundation Exam 2026 Contact Information
  • FAQs Related to ICAI CA Foundation Exam 2026
View More
CA Foundation Logo

What is CA Exam (Foundation)?

ICAI CA Foundation course is the first level of Chartered Accountancy Training programme in India. Conducted and regulated by the Institute of Chartered Accountants of India (ICAI), this Chartered Accountant exam is the first level of the professional course imparting knowledge and training in all he aspects of accounting and taxation relevant for guiding a business organisation to run smoothly within the legal framework.

As per the University Grants Commission (UGC), CA qualification is considered equivalent to a postgraduate degree. The CA exam has three levels. For being certified as a Chartered Accountant, candidates have to clear all the course levels. Given below are the CA courses in order of first to third:

  • CA Foundation course examination (4 papers) 

  • CA Intermediate examination (6 papers - Group 1 and Group 2)
  • CA Final examination (6 papers -Group 1 and Group 2)

ICAI Exam 2026 Dates & Schedule

Take a look at the table below for the complete schedule of CA Foundation 2026 exam

DatesUpcoming Exam Dates
Apr ' 26

CA Foundation May 2026 Admit Card

TENTATIVE
14 May ' 26 - 20 May ' 26

CA Foundation May 2026 exam

DatesPast Exam Dates
20 Mar ' 26 - 22 Mar ' 26

CA Foundation May 2026 correction window

19 Mar ' 26

CA Foundation May 2026 registration last date (with late fee)

16 Mar ' 26

CA Foundation May 2026 registration last date (without late fee)

CA Foundation Logo

CA Foundation Exam Highlights 2026

CA Foundation is conducted three times in a year. Students pursuing the course have to appear for the exam in the phase they are eligible for. Articleship is an important aspecf of this course level. Given below is the table indicating key highlights of the ICAI CA examination for Foundation course:

Features

ICAI CA Foundation Exam Details

Exam Name

ICAI CA Foundation Exam

Conducting Body

Institute of Chartered Accountants of India

Exam Level

National

Exam Frequency

Thrice a year - January, May, September

Exam Mode

Offline and Online

Exam Duration

Three hours

Language

English

Exam Purpose

Training and certifying Chartered Accountants in India

Course Offered

Chartered Accountancy 

No. of Test Cities

194 cities in India and 8 cities abroad

Exam Helpdesk No.

1800 419 2929

Exam Website

icaiexam.icai.org

ICAI CA exams and courses

ICAI CA process

Also Read:  

ICAI CA Toppers- Final, Inter and Foundation

ICAI CA Foundation 2026 Important Dates

CA Foundation Logo

ICAI CA Foundation Eligibility Criteria 2026

The minimum eligibility criteria to pursue Chartered Accountancy in India is Class 12 pass. Students can register for Chartered Accountant Foundation course after Class 12. The preferable stream of education in Class 12 is Commerce as students would already have a decent exposure to economy, taxation and accounting topics. Candidates who plan to pursue CA after graduation can directly register for CA Intermediate level and pursue the course onwards. Check below CA Foundation eligibility criteria 2026:

CA Foundation Eligibility Criteria

  • Candidates who have completed Class 12 or equivalent examination from a recognised board.
  •  Candidates who have:
    • Registered with ICAI Board of Studies on or before 30 June of the ICAI CA Foundation examination year.
    • Changed to Chartered Accountant Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.

Also Read:

ICAI CA eligibility criteria 2026

How to become a CA in India?

CA Foundation Logo

ICAI CA Foundation Exam Process

CA Foundation process includes online registration, study duration, training, registration for exam, admit card download and appearing for the exam. Once the candidate clears Foundation level, they move to CA Intermediate or CA Inter level. Check below the process of CA Foundation exam.

1. Apply for CA Foundation course

Candidates have to register for CA Foundation course at ICAI website. They have to complete a study duration after which they are eligible for course exam. The CA Foundation exam registration form 2026 is to be filled at eservices website of the ICAI. Candidates can register for the exam phase as per the eligibility criteria. Those who have registered previously can use existing login to fill the CA Foundation exam form. 

Also Read: 

2. Download ICAI CA Foundation Admit Card

The CA Foundation admit card 2026 for each session can be downloaded from the SSP Portal. In order to download the admit card, candidates have to login to their account at eservices website by entering their login credentials. It is mandatory for candidates to carry their CA Foundation hall ticket on all 4 exam days by taking a print out on A4 size paper. Entry will not be allowed to students who do not have their hall ticket.

3. Appear for CA Foundation exams

CA Foundation exam is conducted at designated examination centres. Candidates have to pass in all the papers of CA Foundation exam to clear the level. Minimum passing marks is 40 percent per paper and 50 percent overall. Students will be eligible for the next course level only after they have cleared CA Foundation.

Also Read:

4. CA Foundation Result

CA Foundation exam result is released online. The scorecards are issued through log in. Students who pass the CA Foundation exam with 50% marks move to CA Intermediate level. Those who do not clear the CA examination, have to re-register and appear for the exam in the next phase as per the eligibility. CA Foundation toppers list and merit list are also released alongside the result. 

Also Read: ICAI CA Foundation result 2026

ICAI CA Foundation Exam Fees

The CA Foundation exam fee can be paid through Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. There is late fee of INR 600, for exam form submission. The late fee window remains open for 3 to 4 days only. 

CA Foundation Exam Fees

For Indian Centre(s)

INR 1,500

For Overseas Centre(s) – Excluding Kathmandu Centre

USD 325

For Kathmandu (Nepal) Centre

INR 2,200

Late fee 

INR 600 or USD 10

CA Foundation Logo

ICAI CA Foundation Admit Card

Candidates who will successfully fill and submit CA Foundation application form before last date will be issued hall ticket. Candidates eligible to appear for exam can download the CA Foundation admit card by following steps below:

  • Go to ICAI's eservice portal: eservices
  • Click on the link indicating 'Foundation admit card'

  • Log in using login ID (registration number) and password

  • Go to CA Foundation admit card link

  • Download the admit card and take two printouts

https://www.icai.org/

The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
A-29, First Floor,
Administrative Block, ICAI Bhawan
Sector-62, Noida(U.P.), P.C.-201301
E-mail: ccbcaf@icai.org
Phone No. : 0120-3045994 (Direct)

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FAQs Related to ICAI CA Foundation Exam 2026

Check Here Frequently Asked Questions (FAQs) related to Chartered Accountancy or ICAI CA Foundation:

Q:   What is the CA Foundation form correction process?
A: 

CA Foundation form correction window opens the next day of application form submission deadline. The form correction remains open for 2 days during which candidates can login to SSP portal and edit course group, test city and medium of exam. No other field of the CA Foundation application form is editable. If any student wishes to update their photo, they can do so at the SSP portal but before the application form submission.

Q:   Is there negative marking in CA Foundation exam?
A: 

There is no negative marking in Paper 1 and Paper 2 of the CA Foundation course as they are subjective papers. In Paper3 and Paper 4, which have objective type questions, there is negative marking of 1/4th mark for incorrect attempt. Total marks per paper is 100. Every question carries 1 mark. Thus, students must mark answers carefully in Paper 3 and 4, to avoid negative marking. They must not do guess work.

Q:   How to get photo changed on CA Foundation admit card?
A: 

If the photo printed on the CA Foundation admit card is unclear, candidates will need to reach out to the examination conducting body and get it rectified before the exam dates. It is very important to have clear photo and signature on the CA Foundation admit card as it is the main document of identification of students.

Q:   What is the criteria of shortlisting by the companies for ICAI CA placements?
A: 

The criteria for shortlisting candidates for placements is determined by participating organizations themselves. The maximum number of shortlisting by recruiting entities cannot exceed 10 times the number of vacancies they declared for Chartered Accountancy.

Also, the participating organisations usually shortlist candidates depending upon overall educational qualifications, number of attempts, other attributes, Completion of Articleship training and in case a greater number of candidates qualify selection criteria companies may choose on random basis as per their choice.

Organisations participating in Campus Placement Programme prefer that the candidates selected by them should be ready to join the organisations immediately and should not claim that their Articleship training is pending and require more time to join.

Q:   What is the eligibility criteria for pursuing CA course?
A: 

The minimum eligibility criteria for pursuing CA course is class 12 pass or equivalent from a recognised institute or university. Candidates who have completed graduation can directly take admission at CA Intermediate level. Check below:

CA Foundation Eligibility Criteria

  • Candidates who have passed Class 12 or equivalent examination from a recognised board are eligible.

 Candidates who have:

  • Registered with Board of Studies on or before 30 June of the examination year
  • Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.

CA Intermediate Eligibility Criteria 

  • Candidates who have passed CA Foundation examination or equivalent examination are eligible
  • Candidates who have registered for previous CA Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II), Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) are eligible
  • Candidates who have completed graduation or post-graduation in any stream from a recognised institute of India are also eligible

CA Final Eligibility Criteria

  • Candidates who have passed the CA Intermediate examination or Professional Education Examination – II/PCC/IPCC, are eligible to apply for the CA Final exam
  • They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form
  • For PE-II stream student and PE-II stream students converted to IPCC – Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before October 31 of the examination year.
  • For PCC stream students - The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year
  • For Intermediate IPCC students – The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before April 30 of the examination year.
  • For students converted from PE-II to PCC as well as for students converted from PE-II to PCC and then to IPCC - The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before October 31 of the examination year.
  • Candidates who have taken termination are advised to re-register for the balance period of training
Q:   What after completing CA Final course?
A: 

After completing CA Final course, students can start independent practice or join an auditing firm as chartered accountant or analyst. Top job options for certified CAs are Finance Manager, Tax Manager, Certified Public Accountant, Teacher, Civil or Government Service, to name a few. They can also go for other professional courses such as MBA/PGDM to make a career in corporate finance. If one wishes to start independent practice, they need to set up a firm as a sole-proprietorship or in partnership. Also Read: CA career scope and job profiles

Q:   What is Professional Competence Course or PCC in CA?
A: 

PCC or IPC is the first stage of the Chartered Accountancy course curriculum wherein only working knowledge of core and allied subjects is covered.

The objective of the PCC course is to lay a strong foundation for Chartered Accountants in the preparation and presentation of financial statements. In PCC, candidates also learn the computerized accounting system. The course curriculum includes the following subjects:

  • Advanced Accounting (100 Marks)
  • Auditing and Assurance (100 Marks)
  • Law, Ethics, and Communication (100 Marks) 
  • Cost Accounting and Financial Management (100 Marks)
  • Taxation (100 Marks)
  • Information Technology and Strategic Management (100 Marks)
Q:   Which are the websites to register for ICAI CA exams?
A: 

ICAI CA exam form are hosted at the official website of the conducting body. No other website is authorised to host the application form, admit card or result download link. Candidates who wish to register for the CA course in India must fill the registration for at icai.org website or icaiexam.icai.org website. These are the two official websites where they can not only register for the course but also find relevant information and study material related to CA Foundation, CA Intermediate and CA Final courses as well as other certifications. Shiksha shares the direct link to apply for CA exams for every phase as soon as it is activated at the ICAI website. You can check the link here: https://www.shiksha.com/accounting-commerce/accounting/icai-exam-application-form

Q:   What is Integrated Professional Competence Course or IPCC in CA?
A: 

The Integrated Professional Competence Course or IPCC examination is an improvised version of the PCC examination for Chartered Accountants in India. A student can register for IPCC after completing the CA CPT (Foundation) exam, without article registration.

After clearing the Group-I papers of the IPCC, the aspirant can register for the articles. Under the new scheme of IPCC, the student is eligible to appear for the final year examination during their last six months of their article ship.

All the candidates who had registered for the PCC examination on or before January 2009 were eligible to appear in the new version of the IPCC examination. They have to complete the nine months of the study course and a hundred hours of orientation course and Information Technology Training before taking up the final Group-II examination of CA Intermediate course.  

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