CA September Foundation 2025: Exam Dates OUT (Jan 2026), Registration, Syllabus & Mock Test

There are four papers in CA Foundation exam. Check below marks and timings of CA Foundation papers:

CA Foundation September 2025 exam dates are:

The difficulty level of CA Foundation papers is usually easy to moderate as compared to Intermediate and Final levels, as Foundation is the initial level of the Chartered Accountancy course. However, CA Foundation is a tough course in its own. In CA Foundation December 2022, only 25 percent of the total test takers could pass the exam. A large percentage of candidates re-take the exam. The passing marks in 40 per cent in aggregate, but even that is a tough task in Chartered Accountancy course. Thus, it is important to join a coaching institute for pursing CA course. Self-study for this course is not enough.

The ICAI follows a fair method of evaluation of exam papers of candidates. Be it CA Foundation, CA Intermediate or CA Final exam papers, the ICAI checks the paper on merit of the arguments made. In theory paper, the points are given on language of the answer, clarity of the argument and presentation. In practical papers, marks are awarded if the answer is supported by working notes. If the answer is presented well, clearly in tabular format with working notes (showing calculation), it is sure to get marks. Students say that working notes help in getting grace marks.

No, candidates do not need to create fresh login for every attempt of CA Foundation exam. Students can register for the CA Foundation exam with the login created for the first time. The same login ID remains valid for the entire course. Students must note that to apply for the exam, they have to create a login at SSP portal of the ICAI exam and not on the home website. The SSP Portal login is valid upto 3 years for Foundation. Candidates can revalidate their login upon expiry by paying INR 300.

One can register for CA Foundation after Class 10 but can pursue the course only after completing Class 12. Until then, ICAI registration will remain provisional, as the minimum eligibility criteria for CA Foundation is Class 12 pass. The advantage of registering for the course after class 10 though is that you can start preparing for it along with your studies. If you choose commerce stream in class 11 and 12, it will be even easier for you to prepare for CA Foundation.

Question paper observation is a process through which candidates can raise query with the ICAI examination authorities regarding the question paper for the exam they have appeared for. The process usually starts from the next day of the examination and candidates have to submit their observation via email. No fee is charged for the same. Dates of submission of question paper submission vary for CA Foundation, CA Inter and CA Final exams.

Ernst & Young (EY), PricewaterhouseCoopers (PWC), Klynveld Peat Marwick Goerdeler (KPMG) and Deloitte are the top private companies that hire CAs. They are known as The Big Four. CA professionals can seek employment in these companies as well as other enterprises if they don't want to practice independently.

The ICAI has its own placement cell to, through which it provides placements to candidates who complete the Chartered Accountancy course. Some of the top companies that participate in the campus placements are Infosys, Pankaj Somaiya Associates LLP, Prism Johnson Limited, Tata Consultancy Services Ltd, Bandhan AMC Ltd, Mahindra Rural Housing Finance Limited, Hindalco Industries, Ford Motor Private Limited, LIC Housing Finance Ltd, Axis Bank among others.

In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams. 

The fees for registration of CA Foundation course is INR 9,000 for single group and the exam fee is INR 1500. Candidates have to pay the CA exam fee at the time of form submission. They must do so before the deadline set for the CA Foundation exam of a particular phase to avoid penalty of late fee of INR 600. The fee is non-refundable. The fee payment is to be done through credit card, debit card or net banking. Unless the fee is paid, the course or exam application form will not be submitted. Upon successful payment of fees, candidate will receive the intimation.

Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.

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.

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 1/4^th 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.

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.

The criteria for shortlisting candidates for placements is determined by the 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 the selection criteria companies may choose on random basis as per their choice.

Organisations participating in the 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.

Yes, ICAI provides comprehensive study material for CA Foundation preparation. The study material includes books, sample papers, practice test papers, mock tests, online classes and much more. Registered students can enroll at BoS to avail study material offered by the ICAI. Students must also refer to CA Foundation books and study material available in the market for preparation.