CA Foundation Exam June 2023

About CA Foundation

CA Foundation is an entry-level examination, also called the first step towards becoming a Chartered Accountant.

CA Foundation

CA Foundation is an entry-level examination, also called the first step towards becoming a Chartered Accountant. The Foundation stage is designed to inculcate basic and preliminary knowledge of the CA program for Class 12 passed and graduate students. The Institute of Chartered Accountants of India (ICAI) conducts the CA Foundation exam.

Let’s learn more about the eligibility criteria, important dates, registration process, fee and exam pattern of the CA Foundation in detail.

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CA Foundation Eligibility Criteria

Here’s an overview of the eligibility criteria laid by ICAI for candidates appearing in the CA Foundation exam:

  • Candidates must have completed 10+2 examination or its equivalent exam from a recognized board or university
  • Candidates who have passed the class 10 examination regularized by state or central government or an equivalent exam can take provisional admission. Their admission will be regularized after clearing class 12

Exemptions in CA Foundation Eligibility Criteria

Certain candidates are allowed to take admission in CA course via direct entry route. They do not need to appear in the CA Foundation exam and can register directly for CA Intermediate.

  • Graduates or postgraduates in the commerce stream with a minimum of 55 percent marks do not need to appear for CA Foundation
  • Candidates who are graduate in any stream and have scored a minimum of  60 percent marks come under the exemptions rule
  • Candidates who have qualified CS Executive level from ICSI (Institute of Company Secretaries of India) or CMA Intermediate level from ICMAI (Institute of Cost Accountants of India) are eligible for a direct entry route

Important Dates for CA Foundation 2022

CA Foundation registration is done twice a year and exams are held in May and December.

  • Last date to register for CA Foundation May 2022 attempt – January 1, 2022
  • Last date to register for CA Foundation November 2022 attempt – July 1, 2022

CA Foundation Registration

Candidates who are eligible for the CA Foundation exam can register through the following process:

  • Visit the official website of ICAI
  • Navigate to the option ‘e-Services’ on the top of the website and select ‘Student Services’
  • You will be redirected to a new page. Click on ‘Entry level forms’ and it will take you to the CA Foundation registration form. Fill in the details
  • After registering on the website, you will receive a registration number and password on mobile and email (if submitted)
  • Login with the credentials and fill in all the basic details
  • Complete the OTP registration process by entering your mobile number and email address
  • After filling the details, upload the scanned documents and click on save option. Next, click on ‘Apply Now’
  • Make fee payment and you will see a system-generated CA Foundation application form on the screen. Download the copy and keep it for reference

CA Foundation Registration Fee 2022

CA Foundation form feeRs 200
CA Foundation registration feeRs 9000
Subscription charges for students and members (optional)Rs 200
CA Foundation examination feeRs 1500
Total Fee10900

The registration validity for CA Foundation remains  for 3 years. If a candidate fails to clear the CA Foundation exam in the first attempt, they have 5 more attempts to clear the examination. Also, the candidate doesn’t have to pay the registration fee again.

CA Foundation Exam Pattern

Understanding the exam pattern can help a candidate tremendously with their preparation.  Let’s look at the pattern of the CA Foundation exam.


Paper 1 – Principles and Practice of Accounting

Paper 2 – Business Laws and Business Correspondence and Reporting

Paper 3 – Business Mathematics, Logical Reasoning and Statistics

Paper 4 – Business Economics and Business and Commercial Knowledge

Duration of question papers

Paper 1 and Paper 2 – 3 hours

Paper 3 and Paper 4 – 2 hours

Type of paper

Paper 1 and Paper 2 – Subjective type

Paper 3 and Paper 4 – Objective type

Number of questions100 in each paper
MarksEach paper is of 100 marks
Marking Scheme

No negative marking for Paper 1 and Paper 2

1/4 mark is deducted for the wrong answer in Paper 3 and Paper 4

Medium of examEnglish/Hindi. Section (b) of Paper 2 will be in English only

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