CA Foundation 2025: Dates, Application Process (Ongoing), Eligibility, Syllabus, Updates

Updated By Debanjalee Sen on 20 Sep, 2024 16:26

ICAI CA Foundation 2025 registration for the May/ June 2025 session is ongoing. Meanwhile, the online examination form for CA Foundation 2025 for the January 2025 examination will be released on November 10, 2024. The exam for CA Foundation 2025 for January will be held on January 12, 14, 16, and 18.

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About CA Foundation 2025 (January 2025 Exam Dates Out)

CA Foundation 2025 (January 2025 examination): The CA Foundation 2025 online examination application form will be launched on November 10, 2024. The deadline for online exam forms, without late fees, is November 23, 2024. There is a provision to submit the form with a late fee as well by November 26, 2024. Correction of the online form for CA Foundation 2025, change of test centre, exam medium, etc, can be done between November 27 to November 29, 2024. The CA Foundation 2025 examination for the January session will be held on January 12, 14, 16, and 18. Previously, the CA Foundation registration for the January 2025 examination ended on September 1, 2024. 

CA Foundation 2025 (May 2025 examination): ICAI CA Foundation registration for May 2025 is ongoing. The last date to register for the CA Foundation May 2025 examination is January 1, 2025. To complete the registration, test takers must visit the official portal. The CA Foundation registration fees have to be paid within the deadline to complete the application successfully. 

CA Foundation 2024: The CA Foundation 2024 examination is being held on September 13, 15, 18, and 20, 2024. Before that, the CA Foundation registration for September 2024 without a late fee concluded on August 10, 2024. 

The CA Foundation is an entry-level examination for candidates who seek to become Chartered Accountants in India. Earlier, the ICAI CA Foundation was conducted twice a year (June and December). From the current year, a third session (September) for the CA Foundation has been introduced. Learn more about the CA Foundation 2025 from the below sections.

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What is ICAI CA Foundation Exam?

The ICAI CA Foundation exam is administered by the Institute of Chartered Accountants of India (ICAI). Those who pass the CA Foundation examination can move to the next stage which is CA Intermediate. Eventually, after clearing the Intermediate exam, candidates can attempt the CA Final examination which will allow them to practise as CAs.

Being the 1st stage of the CA qualification, the CA Foundation exam is very competitive requiring in-depth knowledge and a complete understanding of the concepts of Accounting, Law, Economics and Mathematics.

Here are the three phases to securing CA qualification. Applicants have to clear all three levels.

  • CA Foundation examination (4 papers)
  • CA Intermediate examination (8 papers based on the New Syllabus and 8 as per the Old Syllabus)
  • CA Final examination (8 papers based on the New Syllabus and 8 as per the Old Syllabus)

CA Foundation 2025 Dates and Schedule

Here are the dates related to the CA Foundation examination for September 2024, January 2025, and May/ June 2025.

CA Foundation 2024 (September) Dates:

Event

Dates

ICAI CA Foundation Registration under the new scheme last date

May 1, 2024

CA Foundation Online Exam Form 2024 Release Date

July 28, 2024

CA Foundation Online Exam Form 2024 Submission last date without a late fee

August 10, 2024

CA Foundation Online Exam Form 2024 last date with a late fee

August 13, 2024

CA Foundation 2024 Online Exam Form Correction

August 14 - 16, 2024

CA Foundation 2024 Admit Card Release

August 27, 2024

CA Foundation 2024 Exam Dates

September 13, 15, 18, 20, 2024

CA Foundation 2024 Result

November 2024 (Tentative)


CA Foundation 2025 (January) Dates:

Event

Dates

ICAI CA Foundation Registration under the new scheme last date

September 1, 2024

CA Foundation 2025 Online Exam Application Form Release

November 10, 2024

CA Foundation 2025 Online Exam Application Form Submission Last Date without a late fee

November 23, 2024

CA Foundation 2025 Online Exam Application Form Submission with a late fee

November 26, 2024

CA Foundation 2024 Online Exam Form Correction

November 27 - November 29, 2024

CA Foundation 2025 Admit Card Release Date

TBA

CA Foundation 2025 Exam Date

January 12, 14, 16, 18, 2025

CA Foundation 2025 Result

TBA


CA Foundation 2025 (May/ June) Dates:

Event

Dates

ICAI registration for CA Foundation under the new scheme starts

Open

ICAI registration for CA Foundation under the new scheme last date

January 1, 2025

CA Foundation 2025 Exam Form Release

TBA

CA Foundation 2025 Admit Card Release Date

TBA

CA Foundation 2025 Exam Date

TBA

CA Foundation 2025 Result

TBA

CA Foundation 2025 Exam Highlights

Here is an overview of the CA Foundation exam 2025 - 

Particulars

Details

Name of the Exam

ICAI CA Foundation Exam

Conducting Authority

Institute of Chartered Accountants of India

Frequency of the Exam

Thrice per year

Exam Mode

Pen and Paper Mode

Exam Duration

Paper 1 and Paper 2 (Subjective Papers) - 3 hours

Paper 3 and Paper 4 (Objective Papers) - 2 hours

Total Number of Papers

4 Papers

Question Type

Papers 1 and 2 - Subjective

Papers 3 and 4 - Objective (MCQ)

CA Foundation Level of Difficulty

Moderate to tough

Total Marks

400

Marking Scheme

Paper 3 and Paper 4: Negative Marking Applicable, - 0.25 per wrong answer

Passing Criteria

40% in individual subjects

50% in aggregate

Official Resources for Preparation

Board of Studies Knowledge Portal - Study Material Provided, Mock Test Paper, Previous Year Question Paper, Revision Test Paper, MCQ Practice Questions

Official Website

https://www.icai.org/category/foundation-course/

ICAI CA Foundation Exam Help Desk Number

ICAI Call Sahayata: +91 - 99975 99975

CA Foundation 2025 Eligibility Criteria

Here are the major pointers related to CA Foundation 2025 eligibility criteria - 

  • Applicants must have completed class 12 or a similar examination from a recognised board of education.
  • They must register with the Board of Studies of the ICAI for at least 4 months on or before the 1st day of the month in which the CA Foundation examination is scheduled to be conducted.

CA Foundation 2025 Registration

CA Foundation aspirants must register with the ICAI Board of Studies within the stipulated period, once the process begins. Please note that they have to complete the specified minimum period of study to be eligible to appear for the CA Foundation examination. 

How to Register for CA Foundation?

Check out the main steps for CA Foundation registration -

  • Applicants must head on to the official portal of the ICAI CA Foundation and open the relevant link.
  • They must type in all the details, click on the tab - “generate OTP” and get the account validated. Once validation is done, they will receive the login particulars via SMS or email.

CA Foundation Registration Form Filling 2025

Once the test takers get the registration credentials they have to log in to the portal using the registration number and password and click on the link named “Apply for CA Foundation". After the tab opens, they can begin filling out the CA Foundation 2025 registration form by entering personal details, then typing in qualification details, uploading essential documents, and making the payment.

CA Foundation Registration Fees 2025

Here is a quick breakdown of the CA Foundation Registration fees. 

Particulars

Fees for Indian Students

Fees for Foreign Students

CA Foundation Prospectus

Rs 200

$20

CA Foundation Registration Fees 2025

Rs 9000

$700

Member’s Journal Subscription (for one year ) (optional)

Rs 400

$40

Total

Rs 9,600

$760

N.B. Please note students from J&K and the Northeastern States are allowed a concession in the CA Foundation fees. They are advised to confirm the details from the official webpage.

CA Foundation 2025 Online Examination Form

ICAI issues the CA Foundation online examination application form on the official portal. To complete the online examination application form, applicants have to visit eservices.icai.org and log into the Self-Service Portal (SSP) with the help of their credentials (username and password). Once they complete the exam form, they have to pay the required examination fee via online mode. Please note these forms are available on the SSP as per the designated dates announced by the conducting authority.


CA Foundation Application Form Correction 2025

CA Foundation application form correction facility is activated during the application process. During this one-time opportunity, students can make corrections to certain fields of the already submitted form. They have to sign in to the webpage - eservices.icai.org with the login ID and password, tap on the link “Changes required”, make the rectifications required and follow further instructions.

CA Foundation 2025 Examination Fees

CA Foundation examination fees have to be paid via online modes such as using a VISA or MASTER or MAESTRO Credit/ Rupay Card/ Debit Card/ Net Banking/ Bhim UPI. 

CA Foundation 2025 Exam Fees

For Indian Centres

Rs 1,500

For Overseas Centres Excluding Kathmandu Centre

USD 325

For Kathmandu (Nepal) and Bhutan Centre

Rs 2,200

Those who miss the last date without a late fee have the opportunity to submit the online examination application form for CA Foundation 2025 by paying a late fee. 

CA Foundation 2025 Exam Late Fees

For Indian Centres

Rs 600

For Overseas Centres Excluding Kathmandu Centre

USD 10

For Kathmandu (Nepal) and Bhutan Centre

Rs 600

CA Foundation 2025 Admit Card

CA Foundation admit card will be launched a few weeks before the exam day. To access the CA Foundation admit card, the registered candidates have to visit eservices.icai.org, furnish the “student registration number” and password and press the “Download Admit Card” button. Once the hall ticket is available, they have to save a copy of it and take 2 printouts of the same.

It is mandatory to bring the CA Foundation Admit Card on the exam day, as without it, the aspirants cannot appear for the examination.

CA Foundation 2025 Syllabus

ICAI CA Foundation syllabus is provided by the conducting authority on the official web portal. The syllabus indicates the papers included along with the main topics and the sub-topics. 

According to the CA Foundation syllabus, there are 4 papers -

CA Foundation Syllabus

Paper 1 - Accounting

Paper 2 - Business Laws

Paper 3 - Quantitative Aptitude

Paper 4 - Business Economics

Here is the CA Foundation syllabus official PDF -

CA Foundation 2025 Exam Pattern

The main aspects related to the ICAI CA Foundation exam pattern are highlighted in the below points - 

  • As per the CA Foundation exam pattern, the sections of the individual papers have different weightages.
  • Paper 1 and Paper 2 will include subjective questions and the exam duration for each will be 3 hours.
  • Paper 3 and Paper 4 will have objective questions (MCQ). The time for each will be 2 hours.
  • The exam will be organised in offline mode.
  • There is no negative marking in Papers 1 and 2. 
  • While Papers 3 and 4 will have negative markings. For each wrong answer, in the said papers, 0.25 will be deducted.
  • The passing mark in each paper is 40%, while the overall aggregate must be 50%. However, besides meeting the criteria mentioned, please ensure that the overall mark achieved is 200 out of 400 (total marks).

CA Foundation 2025 Preparation Tips

Below are some preparation tips for CA Foundation 2025 - 

  • Familiarise yourself with the exam pattern and syllabus for a thorough idea about the topics, weightage, marking scheme, overall marks etc. Create a study routine and allocate time to study for each subject.
  • Consistency matters. Hence aspirants must dedicate fixed hours of study every day, preferably 6 - 8 hours.
  • ICAI releases official mock test paper series, revision test paper series, and previous year question papers which must be attempted for extensive preparation. 
  • Aspirants are advised to use the recommended study materials, books, and other online resources. Study materials can be retrieved from the official portal and are available in both English and Hindi. These can provide insights and easier explanations of complex topics.
  • Those not confident in self-study can prefer joining a reputed coaching institute for offline guidance or taking online classes. The experienced faculty at such institutes can help the test takers with their doubts and assist them in their preparation journey.
  • Additionally, candidates are suggested to regularly check the ICAI CA website for the latest updates or any amendments relevant to the CA Foundation.

CA Foundation 2025 Best Books

Preparing for the CA Foundation needs the right resources and study materials. For the convenience of the test takers, we have attached the below list of CA Foundation best books - 

  • SCANNER-CA Foundation Scanner Cum Compiler (Paper 1 to 4) by Dr. S.K.Agrawal, CA Manmeet Kaur
  • Mercantile Law by M.C.Kuchhal and Vivek Kucchal
  • Accounting for CA Foundation by D.G. Sharma
  • Fundamentals of Accounting for CA by P.C Tulsian and Bharat Tulsian
  • Taxmann's Business Laws by CA Shashank S. Sharma
  • General Economics by Agarwal Shiv Kumar 
  • Business Economics for CA Foundation by Dr. P. V. Rathi
  • CA Foundation Principles and Practice of Accounting by P.C Tulsian and S.Chand
  • Quantitative Aptitude for CA Foundation by Dr. R.S. Aggarwal

CA Foundation 2025 Mock Test

ICAI CA Foundation mock tests are released on the official webpage of the Board of Studies - boslive.icai.org. The mock tests can be taken offline at certain regional or branch offices of the conducting body. Apart from the offline mock tests, students can save the soft copies of the CA Foundationmock test series and solve them in the stipulated time. 

The answer keys to these mock tests will be uploaded within 48 hours from the launch of the respective papers. With the help of the answer keys, the test takers can evaluate their performance.

CA Foundation 2025 Exam Centres

CA Foundation will be held in more than 190 cities across the country as well as at overseas centres. While filling out the application form, applicants have to opt for their preferred exam centres. 

Some of the major CA Foundation exam centres include Ahmedabad, Bengaluru, New Delhi, Lucknow, Noida, Varanasi, Mumbai, Kolkata, Nagpur, Nashik, Pune, Jammu, Srinagar, Jaipur, Hyderabad, Mangalore, Vellore, Vijayawada, Chennai, Guwahati, Shillong, Durgapur, Gangtok etc.

CA Foundation 2025 Result

CA Foundation results are notified via icai.nic.in/caresult. Typically within 4 to 6 weeks after the exam is held, the results are announced. Students have to obtain their scorecards from the result link by entering the required login credentials. 

Please remember that the result download window remains active for a short period. Hence, we advise the applicants to get their scorecards at the earliest. 

ICAI CA Foundation Exam 2025 Contact Information

Below is the contact information for any queries on the ICAI CA Foundation - 

The Institute of Chartered Accountants of India
ICAI Bhawan, Indraprastha Marg, Post Box No. 7100, New Delhi - 110 002
ICAI Call Sahayata (+91 -99975 99975) 

Website: https://www.icai.org/post/contact-us

Want to know more about CA Foundation

FAQs about CA Foundation

What is the CA Foundation examination?

CA Foundation examination is conducted for the 1st phase of the CA course. It is mandatory for the entry-level stage of the course and will assess the knowledge of the aspirants in subjects like Accounting, Law, Economics and Mathematics. Only after qualifying the CA Foundation, they can proceed to the Intermediate and eventually the Final phase.

Can candidates edit the CA Foundation application form 2025?

Yes, the ICAI is expected to provide a form correction window during which candidates can edit the CA Foundation application form 2025. However, they will only be able to modify or correct the data of certain fields of the form and not the entire application.

 

Is negative marking applicable in the CA Foundation examination?

Yes, negative marking is applicable in the CA Foundation examination for Paper 3 (Quantitative Aptitude) and Paper 4 (Business Economics). For per wrong attempts, 0.25 will be subtracted. The qualifying mark for the individual papers is 40%, while the overall aggregate should be 50% at least.

What major subjects must be covered by the students to prepare for the CA Foundation?

The major subjects that must be covered by the students to prepare for the CA Foundation include Accounting, Business Law, Quantitative Aptitude, and Business Economics. It is mandatory to appear for each paper. Paper 1 (Accounting) and Paper 2 (Business Laws) will have subjective type questions, while, Paper 3 (Quantitative Aptitude) and Paper 4 (Business Economics) will have objective style questions.

 

What is the eligibility for the CA Foundation examination?

As per the eligibility criteria for the CA Foundation examination, the candidates must have completed 10+2 from a recognised board or an equivalent qualification. Apart from that they have to register with the ICAI Board of Studies for a minimum of 4 months or before the 1st day of the month in which the Foundation examination is slated to be administered.

 

What is the process to register for the CA Foundation examination?

To register for the CA Foundation examination, it is necessary to visit the official site. Once the registration link is activated, the applicants must fill in all the required particulars, and ensure the account is validated by generating OTP. Once the validation is complete the login details will be sent via email or SMS, which they can use to sign in and complete the form and pay the required fees.

When is the deadline for CA Foundation registration for May 2025?

The deadline for CA Foundation registration for May/ June 2025 is January 1, 2025. Aspirants are suggested to refer to the official portal for any updates regarding the schedule. 

 

What is the examination fee for the CA Foundation examination?

For Indian exam centres, the examination fee for the CA Foundation examination is Rs 1500. Applicants have to pay the examination fee online via Credit/ Bhim UPI/ Rupay Card/ Debit Card/ Net Banking etc. 

 

Where will the CA Foundation 2025 examination be organised in India?

CA Foundation 2025 examination dates have not yet been disclosed. Test takers are advised to regularly check the official site for updates on the schedule.

 

What is the CA Foundation registration fee?

For Indian students, the CA Foundation registration fee is Rs 9000. For foreign examinees, it is $700. Those from Jammu & Kashmir and the Northeastern States will get a concession in the registration fee. They must verify the same from the official website.

 

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