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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.
Q1. What is the CA Foundation Courses 2026?
Answer: First and foremost, the CA Foundation Course 2026 serves as the entry-level examination for students who wish to become Chartered Accountants. Moreover, it builds a strong foundation in Accounting, Business Laws, Quantitative Aptitude, and Business Economics.
Q2. Who can apply for the CA Foundation Courses 2026?
Answer: Students who have passed or are appearing in Class 12 examinations can apply for the CA Foundation Course 2026. Furthermore, they can begin their CA journey immediately after meeting the eligibility criteria.
Q3. Why should students choose the CA Foundation Courses 2026?
Answer: Most importantly, the CA Foundation Course 2026 opens the door to a prestigious professional career. Additionally, it provides comprehensive knowledge in commerce, finance, taxation, and accounting.
Q4. What subjects does the CA Foundation Courses 2026 include?
Answer: The CA Foundation Course 2026 includes Accounting, Business Laws, Quantitative Aptitude, and Business Economics. Consequently, students develop both conceptual understanding and analytical skills.
Q5. How can I register for the CA Foundation Courses 2026?
Answer: First, visit the ICAI registration portal. Next, complete the registration process and upload the required documents. Thereafter, you can start your preparation according to the ICAI schedule.
Q6. How much preparation time does the CA Foundation Courses 2026 require?
Answer: Generally, students should dedicate several months to preparation. Furthermore, consistent study and regular revision significantly improve performance in the examination.
Q7. Is the CA Foundation Courses 2026 suitable for students from all streams?
Answer: Yes, absolutely. Whether students come from Commerce, Science, or Arts backgrounds, they can pursue the CA Foundation Course 2026 and build a successful CA career.
Q8. How does the CA Foundation Courses 2026 help students develop professional skills?
Answer: In addition to academic knowledge, the CA Foundation Course 2026 strengthens analytical thinking, problem-solving abilities, and decision-making skills. As a result, students prepare themselves for professional challenges.
Q9. Can students prepare for the CA Foundation Courses 2026 through coaching classes?
Answer: Certainly. Coaching classes provide structured learning, expert guidance, and regular tests. Therefore, many students choose professional coaching to improve their preparation.
Q10. What makes the CA Foundation Courses 2026 challenging?
Answer: On one hand, the syllabus requires conceptual clarity. On the other hand, students must manage time effectively and practice regularly. Nevertheless, disciplined preparation can lead to excellent results.
Q11. How important are mock tests for the CA Foundation Courses 2026?
Answer: Above all, mock tests help students evaluate their preparation level. Furthermore, they improve speed, accuracy, and confidence before the actual examination.
Q12. Does the CA Foundation Courses 2026 offer good career opportunities?
Answer: Yes, undoubtedly. After completing the CA Foundation Course 2026, students can progress toward CA Intermediate and eventually enter highly rewarding careers in finance and accounting.
Q13. How can students improve their performance in the CA Foundation Courses 2026?
Answer: First, follow a study timetable. Next, revise regularly and solve practice questions. Consequently, students can strengthen their understanding and improve their exam scores.
Q14. Why should students start the CA Foundation Courses 2026 early?
Answer: Early preparation provides more time for concept building, revision, and practice. Moreover, students can identify and improve weaker areas well before the examination.
Q15. How does the CA Foundation Courses 2026 help students achieve their CA dream?
Answer: Ultimately, the CA Foundation Course 2026 serves as the first milestone in the Chartered Accountancy journey. Therefore, students who prepare strategically and remain consistent can move confidently toward their professional goals.
Q16. Why should I enroll in the CA Foundation Courses 2026 as early as possible?
Answer: First and foremost, early enrollment gives you sufficient time for concept building. Furthermore, you can create a structured study plan. As a result, you can prepare more effectively and, consequently, improve your chances of success in the CA Foundation Course 2026.
Q17. How does the CA Foundation Courses 2026 help students build a strong career foundation?
Answer: Not only does the CA Foundation Course 2026 provide fundamental accounting knowledge, but it also develops analytical and logical thinking skills. Therefore, students can confidently move toward higher levels of the CA course.
Q18. Can I crack the CA Foundation Courses 2026 on my first attempt?
Answer: Yes, certainly. However, you must follow a disciplined study routine. Moreover, you should revise regularly and attempt mock tests frequently. Consequently, you can significantly increase your chances of clearing the examination on your first attempt.
Q19. How important is revision for the CA Foundation Courses 2026?
Answer: Undoubtedly, revision plays a crucial role in exam preparation. In addition, regular revision strengthens conceptual clarity. As a result, students can retain information longer and perform better in the examination.
Q20. What study strategy should students follow for the CA Foundation Courses ?
Answer: First, complete the syllabus systematically. Thereafter, focus on revision and practice. Meanwhile, solve mock papers and previous-year questions. Consequently, you can improve both accuracy and confidence.
Q21. How do coaching classes support students preparing for the CA Foundation Courses ?
Answer: On the one hand, coaching classes provide expert guidance. On the other hand, they offer regular tests, doubt-solving sessions, and structured study materials. Therefore, students can prepare in a more organized manner.
Q22. Why do many students choose professional coaching for the CA Foundation Courses ?
Answer: Most importantly, professional coaching simplifies complex concepts. Furthermore, experienced faculty members provide valuable exam-oriented strategies. As a result, students can prepare more efficiently and effectively.
Q23. How can students manage time effectively during the CA Foundation Courses preparation?
Answer: First, prepare a realistic timetable. Next, allocate time to each subject according to its difficulty level. Additionally, reserve dedicated hours for revision. Consequently, students can maintain consistency throughout their preparation journey.
Q24. Does the CA Foundation Courses require daily practice?
Answer: Absolutely. In fact, daily practice helps students strengthen concepts and improve problem-solving speed. Moreover, regular practice reduces exam stress and increases confidence significantly.
Q25. How can mock tests improve performance in the CA Foundation Courses 2026?
Answer: Not only do mock tests help students identify weak areas, but they also improve time management skills. Furthermore, they simulate the actual exam environment. Therefore, students can approach the final examination with greater confidence.
Q26. What are the key benefits of the CA Foundation Courses 2026?
Answer: Above all, the CA Foundation Course 2026 provides a pathway to a prestigious professional qualification. Additionally, it develops technical knowledge, communication skills, and business understanding. Consequently, students gain a strong competitive advantage.
Q27. How does consistent preparation help in the CA Foundation Courses 2026?
Answer: Consistent preparation ensures steady progress. Furthermore, it minimizes last-minute pressure. As a result, students can cover the syllabus thoroughly and revise multiple times before the examination.
Q28. Why should students focus on conceptual clarity in the CA Foundation Courses 2026?
Answer: Because conceptual understanding forms the foundation of success. Moreover, strong concepts help students solve questions accurately. Therefore, students can perform better not only in Foundation but also in future CA levels.
Q29. How can students stay motivated while preparing for the CA Foundation Courses 2026?
Answer: First, set achievable goals. Next, track your progress regularly. Additionally, celebrate small milestones along the way. Consequently, you can maintain motivation and consistency throughout your preparation.
Q30. How does the CA Foundation Courses 2026 prepare students for future CA levels?
Answer: The CA Foundation Course 2026 introduces core accounting, law, economics, and mathematics concepts. Subsequently, students build upon these fundamentals in CA Intermediate and CA Final. Therefore, a strong foundation ultimately leads to long-term success in the CA profession.
Q31. How does the CA Foundation Courses 2026 help students develop professional confidence?
Answer: First and foremost, the CA Foundation Courses 2026 strengthens conceptual knowledge. Furthermore, it encourages regular practice and analytical thinking. Consequently, students develop greater confidence and, therefore, perform more effectively in examinations.
Q32. Why does the CA Foundation Courses 2026 remain a popular choice among students?
Answer: Not only does the CA Foundation Course 2026 offer a clear pathway to becoming a Chartered Accountant, but it also provides valuable knowledge in finance and business. As a result, thousands of students choose this course every year.
Q33. How can students balance school, college, and the CA Foundation Courses 2026?
Answer: First, students should create a realistic study schedule. Thereafter, they should prioritize important topics and, meanwhile, maintain consistency in their preparation. Consequently, they can manage multiple responsibilities effectively.
Q34. What role does self-discipline play in the CA Foundation Courses 2026?
Answer: Undoubtedly, self-discipline plays a vital role. In addition, disciplined students complete their syllabus on time and revise regularly. Therefore, they often achieve better results in the examination.
Q35. How important is time management in the CA Foundation Courses 2026?
Answer: On the one hand, time management helps students complete the syllabus efficiently. On the other hand, it allows sufficient time for revision and mock tests. Consequently, students can approach the examination with greater confidence.
Q36. How can students improve their accuracy in the CA Foundation Courses 2026?
Answer: First, they should understand concepts thoroughly. Next, they should solve practice questions consistently. Furthermore, they should analyze mistakes regularly. As a result, accuracy improves significantly over time.
Q37. Why should students solve previous-year papers for the CA Foundation Courses 2026?
Answer: Most importantly, previous-year papers help students understand exam trends. Moreover, they highlight important topics and question patterns. Therefore, students can prepare more strategically and efficiently.
Q38. How does the CA Foundation Courses 2026 support long-term career growth?
Answer: Not only does the CA Foundation Course 2026 serve as the first step toward the CA qualification, but it also builds essential professional skills. Consequently, students establish a strong foundation for future career success.
Q39. What should students do if they find certain subjects difficult in the CA Foundation Courses 2026?
Answer: First, they should identify the challenging topics. Thereafter, they should seek guidance from teachers or mentors. Additionally, they should dedicate extra practice time to those areas. Consequently, they can gradually improve their understanding.
Q40. Why should students start preparing for the CA Foundation Courses 2026 today?
Answer: Above all, early preparation reduces pressure and increases confidence. Furthermore, students gain more time for learning, revision, and practice. Therefore, they can maximize their chances of success in the CA Foundation Courses 2026 and move closer to their dream of becoming a Chartered Accountant.
Q41. How does the CA Foundation Courses 2026 improve problem-solving skills?
Answer: First and foremost, the CA Foundation Courses 2026 encourages students to analyze concepts logically. Furthermore, it requires regular practice of numerical and theoretical questions. Consequently, students develop stronger problem-solving abilities and, therefore, perform better in examinations.
Q42. Why should students follow a study timetable for the CA Foundation Courses 2026?
Answer: Not only does a study timetable improve consistency, but it also helps students allocate sufficient time to each subject. Moreover, it reduces unnecessary stress. As a result, students can prepare in a more organized and productive manner.
Q43. How can students remain focused throughout the CA Foundation Courses 2026 preparation?
Answer: First, students should set clear academic goals. Next, they should divide the syllabus into manageable sections. Additionally, they should track their progress regularly. Consequently, they can maintain focus and motivation for a longer period.
Q44. What makes the CA Foundation Courses 2026 an excellent career choice?
Answer: Above all, the CA Foundation Courses 2026 serves as the gateway to the Chartered Accountancy profession. Furthermore, it opens opportunities in accounting, auditing, taxation, finance, and consulting. Therefore, students can build a rewarding and respected career.
Q45. How does regular practice contribute to success in the CA Foundation Courses 2026?
Answer: On the one hand, regular practice improves conceptual understanding. On the other hand, it enhances speed and accuracy. Consequently, students can solve examination questions more efficiently and confidently.
Q46. Why should students revise multiple times during the CA Foundation Courses 2026?
Answer: Undoubtedly, multiple revisions strengthen memory retention. Moreover, they help students identify weak areas and improve them effectively. Therefore, students can enter the examination hall with greater confidence and preparedness.
Q47. How can students reduce exam anxiety while preparing for the CA Foundation Courses 2026?
Answer: First, they should complete the syllabus well in advance. Thereafter, they should focus on revision and mock tests. Furthermore, they should maintain a positive mindset. As a result, they can manage exam pressure more effectively.
Q48. Why do mock examinations matter so much in the CA Foundation Courses 2026?
Answer: Not only do mock examinations evaluate preparation levels, but they also improve time management and question-selection skills. Consequently, students gain valuable exam experience before the actual test.
Q49. How does the CA Foundation Courses 2026 prepare students for professional responsibilities?
Answer: In addition to academic knowledge, the CA Foundation Courses 2026 develops discipline, analytical thinking, and decision-making abilities. Therefore, students become better prepared for future professional challenges and responsibilities.
Q50. How can students maximize their chances of success in the CA Foundation Courses 2026?
Answer: First and foremost, they should study consistently. Furthermore, they should revise regularly, solve mock papers, and seek guidance whenever necessary. Ultimately, through dedication, persistence, and smart preparation, students can significantly improve their chances of success in the CA Foundation Courses 2026.
Q51. What benefits do students gain after joining a professional coaching institute?
Answer: First of all, students receive expert guidance and structured study plans. Moreover, they gain access to regular tests, doubt-solving sessions, and revision classes. Consequently, they can prepare more effectively and improve their performance.
Q52. How can students improve their score in Accounting?
Answer: To begin with, students should focus on understanding basic concepts. Thereafter, they should practice journal entries, ledger accounts, and numerical questions regularly. As a result, they can increase both accuracy and confidence.
Q53. Why should students focus on conceptual learning instead of rote memorization?
Answer: Most importantly, conceptual learning helps students understand the logic behind every topic. Furthermore, it enables them to solve a variety of questions. Therefore, they can perform better in examinations and future professional studies.
Q54. How can students make their preparation more productive?
Answer: First, they should set daily study targets. Next, they should revise completed topics regularly. Additionally, they should attempt mock tests and analyze their mistakes. Consequently, they can maximize their productivity and preparation quality.
Q55. What habits contribute to academic success in professional examinations?
Answer: Above all, consistency plays a crucial role. In addition, disciplined study, regular revision, effective time management, and continuous practice contribute significantly to success. Therefore, students who develop these habits often achieve better results.
Q56. How can students maintain consistency throughout their preparation journey?
Answer: First, students should create a realistic study schedule. Thereafter, they should follow it diligently every day. Furthermore, they should review their progress regularly. Consequently, they can maintain consistency and achieve their academic goals more effectively.
Q57. Why should students practice sample papers regularly?
Answer: Not only do sample papers improve question-solving speed, but they also help students understand the examination pattern. Moreover, they highlight areas that require additional attention. Therefore, students can prepare more strategically.
Q58. How does proper planning improve examination performance?
Answer: To begin with, proper planning helps students allocate sufficient time to every subject. Furthermore, it ensures timely syllabus completion and multiple revisions. As a result, students can approach examinations with greater confidence and preparedness.
Q59. Why should students focus on strengthening weaker subjects?
Answer: On the one hand, strong subjects help students score well. On the other hand, weak subjects can affect overall performance. Therefore, students should identify challenging topics early and work on them consistently to achieve balanced results.
Q60. How can students stay motivated during long study sessions?
Answer: First and foremost, students should set small and achievable goals. Additionally, they should take short breaks, celebrate milestones, and track their progress regularly. Consequently, they can stay motivated and maintain their enthusiasm throughout their preparation.
