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CA Foundation Course 2026
CA Foundation Course Guide 2026 – Syllabus, Fees & Exam Pattern (Latest Update)
If you are planning to begin your Chartered Accountancy journey in 2026, the first milestone is the CA Foundation Course. The program is conducted by the Institute of Chartered Accountants of India at the national level.
Earlier, the CA Foundation exam was conducted twice a year. Under the revised scheme applicable from 2024 onwards, the exam is now conducted three times annually – January, May/June, and September.
This updated 2026 guide covers:
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Eligibility criteria
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Registration process
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Syllabus structure
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Exam pattern
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Fees (Indian & Foreign students)
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Important dates
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Passing criteria
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What to do after CA Foundation
CA Foundation Course – Overview (2026)
CA Foundation Eligibility Criteria 2026
A student is eligible to register for CA Foundation if:
He/She has passed Class 12 from a recognized board, OR
Is appearing in Class 12 (Provisional registration allowed after Class 10)
Important:
Registration becomes regular only after passing Class 12.
Graduates/Postgraduates can skip Foundation and enter directly into CA Intermediate through the Direct Entry Scheme.
There is no age limit to register.
CA Foundation Syllabus 2026
The course consists of 4 papers:
Paper 1 – Accounting
Fundamentals of Accounting, Final Accounts, Partnership Accounts, Company Accounts (basic level).
Paper 2 – Business Laws
Indian Contract Act, Business Correspondence & Reporting.
Paper 3 – Quantitative Aptitude
Business Mathematics, Logical Reasoning, Statistics.
Paper 4 – Business Economics
Micro & Macro Economics fundamentals.
Minimum preparation period: 4 months from registration.
CA Foundation Exam Pattern 2026
Understanding the paper structure is essential for scoring well.
| Paper | Type | Marks | Negative Marking |
|---|---|---|---|
| Paper 1 – Accounting | Subjective | 100 | No |
| Paper 2 – Business Laws | Subjective | 100 | No |
| Paper 3 – Quantitative Aptitude | Objective (MCQs) | 100 | Yes (0.25 per wrong answer) |
| Paper 4 – Business Economics | Objective (MCQs) | 100 | Yes (0.25 per wrong answer) |
Passing Requirement:
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Minimum 40 marks in each paper
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50% aggregate overall
If a student scores 70% or above, ICAI awards “Pass with Distinction”.
CA Foundation Registration Process 2026
Registration is open throughout the year via ICAI’s official student portal.
Steps to Register:
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Visit the ICAI student portal.
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Create a new account.
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Fill personal details (Name, DOB, Aadhaar, Email, Mobile).
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Verify OTP and email link.
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Select “Apply for Foundation”.
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Upload required documents.
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Pay registration fees online.
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Submit signed form within 7 days.
Documents Required:
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Class 10 Marksheet
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Class 12 Admit Card / Marksheet
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Passport-size photo
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Nationality proof (for foreign students)
CA Foundation Fees Structure 2026
Indian Students
|
Component |
Amount (₹) |
|---|---|
| Registration Fee | 9000 |
| Prospectus | 200 |
| Student Journal (Optional) | 200 |
| Exam Form Fee | 1500 |
| Total Approx. | ₹10,900 – ₹11,500 |
Foreign Students
| Component | Amount ($) |
|---|---|
| Registration Fee | 700 |
| Prospectus | 20 |
| Student Journal | 20 |
| Exam Fee | 325 |
| Total | $1065 |
Special Note:
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Kathmandu center exam fee: ₹2200
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Registration validity: 3 years
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Revalidation fee: ₹300
CA Foundation Admit Card
Admit cards are required to sit in the examination hall. ICAI generally issues admit cards 14 days before the exams. Moreover, it has ceased to send admit cards physically or offline. Now, you can only download the CA Foundation admit card online from the ICAI website.
Take the printout at least 10 days before the exam to avoid a last-minute rush. The admit card can be downloaded a maximum of three times, so take 3-4 photocopies of the admit card. After downloading, if you find any error in Center/Medium (resulting from incorrect details submitted in the application form), you have a chance to rectify such an error.
Correction Window for the CA Foundation
The ICAI provides 2 correction windows for students who want to change something in their exam form. In the first window, you don’t need to pay the correction fees. In the second window, you have to pay the correction fees of Rs. 1000/—per application. The correction window for the Sept. 2025 exam will start from 22nd July to 24th July 2025.
- Free Window Facility– Under the first correction window, a student can change his/her Center/Medium within one week after the last date of submission of the Examination form.
- Correction Window Facility (with fees)– Under this window, a student can change his/her Center/Medium with the payment of Rs. 1000/- per application. Generally, this window is open for correction up to one week before the exam. But requests made immediately before 7 days will not be entertained by the ICAI in any case.
CA Foundation Exam Form 2026
Registration alone does not allow you to appear in the exam. Students must separately fill the examination form.
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Exam forms usually open 2 months before the exam.
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Admit cards are released 14 days before exams.
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Correction window facility is provided (with and without fees).
CA Foundation Result 2026
Results are generally declared within 45 days after exams.
Students can check results through:
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ICAI official website
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SMS
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Email
CA Foundation Preparation Tips (2026 Strategy)
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Create a structured 4-month study plan.
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Focus extra on Maths & Statistics if weak in calculations.
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Practice subjective answer writing for Law & Accounts.
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Solve ICAI Mock Test Papers (MTPs) & RTPs.
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Revise entire syllabus at least 3 times.
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Master calculator techniques for speed.
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Attempt full-length mock exams before appearing.
Consistency and disciplined revision are key factors for clearing in the first attempt.
What After CA Foundation?
After clearing CA Foundation, the next step is CA Intermediate.
Students should:
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Register for CA Intermediate immediately
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Begin subject-wise preparation
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Refer to ICAI study material
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Solve past year papers & MTPs
Final Conclusion
The CA Foundation Course 2026 is the gateway to becoming a Chartered Accountant. With exams conducted three times a year and a structured syllabus, students have multiple opportunities to succeed.
Early registration, proper planning, and disciplined preparation significantly increase your chances of clearing in the first attempt.
Frequently Asked Questions (FAQs)
1. Can I start CA after Class 12?
Yes. CA Foundation is specifically designed for students after Class 12 (any stream).
2. Is CA Foundation difficult?
It requires conceptual clarity and disciplined preparation but is manageable with proper strategy.
3. Is there any age limit?
No. There is no upper age limit.
4. Can non-commerce students apply?
Yes. Students from Science and Arts streams are eligible.
5. How many attempts are allowed?
Unlimited attempts within registration validity. Revalidation is allowed after expiry
6. Is coaching necessary for CA Foundation?
It depends on you. If you’re self disciplined and good at managing time, you can study at home using ICAI material. But if you need proper guidance, schedule, doubt support, and mock tests then CA Foundation Coaching Jaipur or similar coaching will definitely help.
7. Can I do CA with B.Com?
Yes, and many students do. Doing CA + B.Com together is a smart option. You can handle college and CA preparation side by side, especially if your college schedule is flexible
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