The CA foundation course 2025 examination, administered by the Institute of Chartered Accountants of India (ICAI), serves as a pivotal milestone for individuals aspiring to attain Chartered Accountant status. Over the years, the CA Foundation examination format has changed to ensure that candidates are thoroughly prepared and equipped with the essential skills and knowledge needed to excel in their future careers as chartered accountants. If you are planning to take the ICAI CA Foundation examination in 2025, it is crucial to familiarize yourself with the examination pattern to bolster your preparation. This article will provide you with comprehensive information regarding the new syllabus under the ICAI new scheme, syllabus includes all the subjects and important topics with a Step-by-Step guide on dates, registration, eligibility, syllabus, and exam pattern for the CA Foundation.
To become a Chartered Accountant, a CA Foundation course is the initial level of a Chartered Accountancy course. On this level, you shall study the principles of Accounts, Business Law, Quantitative Aptitude, and Business Economics. The due dates of the CA foundation registration have been updated by the ICAI in line with their new scheme. The exams will be conducted 3 times a year starting from June 2025 in May/June, September, and January. Under this new scheme, To be qualified, candidates need to register with ICAI’s Board of Studies at least 4 months before the exam month.
ICAI allows registration throughout the year for January, May/June, and September sessions. To register for the September 2025 session, candidates can visit the official website, icai.org. The registration fee for Indian students is Rs. 9000, while for US students, it’s $700. Exams are held thrice a year: January, June, and September.
The CA Foundation Test is the choice of students aiming for careers in Economics, Finance, Law, and Accounts, as it equips them with essential knowledge in these domains. Chartered Accountants, on the other hand, broaden their expertise in Auditing, Taxation, Cost Accounting, Budgeting, Consulting, and Financial Management within an organizational context.
The CA Foundation exam has taken the place of the CA-CPT exam and is now administered twice a year by the Institute of Chartered Accountants of India (ICAI). It serves as the initial step for individuals aspiring to pursue a career in Chartered Accountancy. The CA Foundation represents the first phase of becoming a Chartered Accountant (CA), followed by the intermediate and final stages. To attain the CA designation, students must successfully clear all three stages.
To appear in the CA Foundation May/June, September, and January exams candidates have to register with ICAI online.
Check out further information about the latest announcements regarding the CA Foundation course 2025: https://www.icai.org/category/foundation-course
CA Foundation Course 2025 New Syllabus Process, Exam Pattern
Here your Comprehensive Guide will get everything you should know about registration, Eligibility, New Scheme Syllabus subject and Exam pattern for students appearing in the ICAI CA Foundation Course 2025.
Basic Details of Appearing CA Foundation Course 2025
Here are the basic Details of the CA Foundation 2025 Exam
| Exam Name | CA Foundation 2025 |
| Conducting Body | Institute Of Chartered Accountant of India (ICAI) |
| Level of Exam | National Level |
| Frequency of Exam | Thrice a year (June, September, and January) |
| Mode Of Exam | Offline (Pen and Paper Based) |
| Mode Of Registration | Online |
| Number Of Papers | 4 |
| Registration Validity | CA Foundation course registration is valid for only 3 years |
| Medium of Exam | English/ Hindi(English compulsory for Section B of Paper 2) |
| Basic Eligibility | Passed Class 12 or Appearing for Class 12 in Current Year |
| Exemptions | Graduates and Post Graduates or Candidates with Equivalent Qualification |
| CA Foundation Total Fees 2024 | Rs. 11,300 or $1105 (for Foreign students) |
| Registration for Official Website | www.eservices.icai.org |
Important Note for Registration the CA Foundation:
- Please enter your SALUTATION, NAME, DOB, and GENDER as per your 10th / 12th CERTIFICATE.
- NO CHANGE ALLOWED AFTER FORM SUBMISSION.
- Please enter the applicant’s own MOBILE NO. and E-MAIL ID as all important communications and OTP will be sent to the applicant.
- You will get a separate mail communication from Centralized Dispatch System for Study Material, through SMS / Email in 2-3 days after making the successful payment.
- International Mobile No will get OTP on email ID.
CA Foundation Exams are Held Three Times a Year
The cut-off date for registration in the Foundation Course is to appear in the September/ January 2025 Examinations. It has been decided by the Institute that from May/June 2025 onwards, Foundation course Examinations will be held thrice a year in May/June, September, and January instead of twice a year.
Students attaining the eligibility criteria for Admission to the Foundation course examination i.e registered with the Board of Studies of the Institute for a minimum period of 4 months on or before the 1st day of the month in which the examination is carried along with other eligibility conditions established in Regulation 25F and for Intermediate course Examination i.e registered with the Board of Studies of the Institute and produces a certificate to the effect that he has experienced a study course for not less than 8 months as on the first day of the month in which the examination is carried along with other eligibility conditions established in Regulation 28G can appear in the next eligible exam.
Students may note that as per the above eligibility criteria –
The last date for registration in the Foundation Course for appearing in the September 2024 Examination is 1st May 2024. Official by ICAI announces click here
ICAI has announced that the CA exams will now be held three times a year- May, September and January. So far, the CA exams have been held two times a year. Read all about the changes in the ICAI CA exam schedule here.
Easily Create a Website for your CA & Accounting and Tax consultant Firm
CA Foundation Eligibility Criteria for Registration in 2025
The government of India has approved the institute to amend the regulations 25E, 25F & 28F of Chartered Accountants Regulations, 1988 which now enables the candidate to provisionally enrol in the foundation course of ICAI post to passing class X examinations.
Hence you need to fulfil the below-mentioned criteria to enrol yourself in the Foundation Course of ICAI. the same implied that you would be qualified for admission in the ICAI Foundation Course if you have satisfied the following CA Foundation eligibility criteria for 2024:
Provisional Registration:
You are qualified for the admission in CA foundation course post to passing the secondary school examination (Class X) or matriculation exams or Madhyamik Pariksha driven by an examining body constituted by law in India.
Additionally, an examination acknowledged by the Central Government (CG) or the State Government (SG) is identical to the 10th Class examination for admission to Higher Secondary Education or HSC.
Regular Registration:
If you would pass the class XII examination then you would be qualified to obtain the enrolled ICAI towards the CA foundation course as a regular candidate. You would be appearing in the CA foundation examination post to appear in the Class XII examination.
Note: below is the list of all the examinations which are equal to the 10+2 class exams.
The graduate students would be qualified for direct admission to the CA Intermediate course i.e. they have the privilege of passing the CA Foundation examination.
Important Dates of CA Foundation Registration 2025
Check the Due date for registering for the CA Foundation Course for 2025
| Details Exam Attempt | May/June 2024 | September 2024 | January 2025 |
| CA Foundation Registration (Under New Scheme) Start Date | Open | Close | Close |
| CA Foundation Registration Last Date | 1st January 2025 | 1st May 2024 | 1st September 2024 |
CA Foundation Course Exams 2025 Important Dates
| Event | May/June 2025 | September 2025 | January 2025 |
| Release Date for CA Foundation Online Exam Form | Will be notified | Will be notified | 10th November 2024 |
| Last Date to Apply without Late Fee | Will be notified | Will be notified | 23rd November 2024 |
| Last Date to Apply with Late Fee with late fee (of Rs. 600) | Will be notified | Will be notified | 26th November 2024 |
| Correction window | Will be notified | Will be notified | 27th To 29th November 2024 |
| Availability of Admit Card | Will be notified | Will be notified | Will be notified |
| CA Foundation 2024 Exam Date | Will be notified | Will be notified | 12th, 14th, 16th & 18th January 2025 |
| Announcement of CA Foundation Result | Will be notified | Will be notified | Will be notified |
Upcoming Online ICAI CA January Exam Forms 2025 Dates
| Upcoming Exam Dates | Exam Date |
| CA Foundation Registration January 2025 | 10th November 2024 |
| CA Foundation Registration January 2024 – with late fee | 23rd November 2024 |
| Last Date for Online Submission of form with late fee | 26th November 2024 |
| CA Foundation Correction Window Start Date | 27th November-2024 |
| CA Foundation Correction Window End Date | 29th November 2024 |
How To Register for ICAI CA Foundation Exams Form 2025
The registration process course online is and one-time successful registration that will be valid for three years. The candidate can apply and appear for a maximum of six attempts.
Step by step guidelines with full process
- To fill out the form one has to visit https://eservices.icai.org and then click the self-service portal. Under which one has to fill in the password and login details.
- One has to click the SSP portal login and then the dashboard will show the register for exam button on the exam function.
- And then click on the foundation exam form, then there will be a pop-up of foundation guidelines that one has to accept at the end.
- You can also check student details and photographs/signatures. One needs to update the photo and signature first then only one can fill out the exam form. Click next.
- After which there is a declaration form and click the I agree with box.
- After which click next and there will be a payment gateway window where one needs to pay INR 1500.
- After paying the exam foundation course fees, one can also download the exam receipt by clicking on the side button.
CA Foundation Exam Pattern for 2025
Structure of the Exam
The CA Foundation exam consists of four papers, grouped into two levels:
Level 1: Paper 1 & Paper 2
Paper 1: Principles and Practice of Accounting (100 Marks)
Based on the paper, it determines the candidate’s understanding of the accounting principles, preparation, and presentation of financial statements, and various accounting standards.
Paper 2: Business Law & Business Correspondence and Reporting (100 Marks)
The same paper counts the topics concerned with business laws, business ethics, communication skills, and the basics of business correspondence.
Level 2: Paper 3 & Paper 4
Paper 3: Business Mathematics, Logical Reasoning, and Statistics (100 Marks)
This paper evaluates the proficiency of the candidates in mathematical concepts, logical reasoning, and statistical techniques.
Paper 4: Business Economics & Business and Commercial Knowledge (100 Marks)
This paper is concerned with economics, microeconomics, macroeconomics, and business and commercial knowledge.
Steps In the CA Foundation Course
To clear the CA Foundation candidates have to go through 5 steps
1st Step: Pass 10+2 and then register with the Board of Studies (BOS). Do registration by December 31 for the CA Foundation May Session and by June 30 for the November session.
2nd Step: Finish the four-month study period for CA Foundation
3rd Step: Apply for CA Foundation as per the schedule.
4th Step: Appear for the Foundation examination in November/ May.
5th Step: Qualify Foundation Course and then register for the Intermediate Course.
Eligibility Criteria
Candidates have to fulfil the eligibility criteria to appear in the CA foundation exams, here are they
The candidate must have cleared or appeared this year in Class 12 or any equivalent examination carried out by a recognized board.
Must have registered for the CA Foundation in any secession per the schedule.
After the registration candidate has gone through a minimum of 4 months of study period before appearing for the exam.
| CA Foundation Online Application Website link | Click Here |
| CA Foundation Online Registration link | Click Here |
Latest Notification CA Foundation Course 2025 Registration and Exam
- The Institute of Chartered Accountants of India announces the dates and locations for the next Chartered Accountants January 2025 CA Foundation and Intermediate Examinations.Click here
- “Foundation Course – New Scheme of Education and Training” – Click here
- “Applicable BoS Publication for September 2024 Examination Foundation and Intermediate Course” – Click here
- “Mock Test Papers Series – II & Series III for Students Appearing in CA Foundation June 2024 Examinations” Click here
CA Foundation Course 2025 Fees Registration
Rs.10,900, is the CA Foundation Course fee for Indian students, and for the foreign students, it is $1065. Though, it is not to be paid as a one-time payment.
You are required to pay Rs 9000 along with Rs 200 for the cost of the foundation prospectus during registration. We indeed suggested subscribing to the journal of the students since you shall provided with the updates from it. You are required to pay Rs 1500 at the time of filing the foundation exam form.
The registration fee is $700 along with $20 for the cost of the foundation prospectus for foreign students. $325 is the exam form fee.
The subscription charges for journals are optional though we recommend you register for those journals since it will keep you updated with the chartered accountant foundation course and other study materials.
The student indeed registered on CA Foundation online coaching to prepare themselves for exams. The CA foundation course fees to such a coaching institute are nearly ₹60,000 for a year and differ from institute to institute.
For Indian and Foreign students check the CA Foundation fee structure in the table below:
| Sl. No | Paper Name | CA Foundation New Syllabus | Type of Questions |
| Paper 1 | Accounting | 100 Marks | Objective |
| Paper 2 | Business Laws | 100 Marks | Objective |
| Paper 3 | Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics | 100 Marks Part A: 40 Marks Part B: 20 Marks Part C: 40 Marks | Subjective |
| Paper 4 | Business Economics | 100 Marks | Subjective |
CA Foundation Course Fee Structure 2025:
Registration is open throughout the year, and the candidate can register with BOS, here is the fee detail for registration.
| Details of Fee | For Indian Nationals (Rs) | For Foreign Students $(USD) |
| Cost of Foundation Prospectus | 200 | $20 |
| Foundation Registration Fee | 9000 | $700 |
| Subscription for student’s Journal (For One Year ) (Optional) | 200 | $20 |
| Foundation Examination Fees (Optional) | 1500 | $325 |
| Total | Rs. 10,900 | $1065 |
CA Foundation Examination Fees
CA Foundation exam is conducted in May/June, September, and January every year and application windows get open for some time. The Application fee details are provided below.
| Exam Centre | Application Fee |
| For Indian Centres | Rs. 1500/- |
| For Katmandu (Nepal) Centre | Rs. 2200/- |
| For Overseas Centres (Abu Dhabi, Doha, Dubai, Muscat) | US$ 325 |
CA Foundation Exam Pattern
- There is a set of 4 papers.
- Paper 1 & Paper 2 will have subjective-type questions.
- Paper 3 & Paper 4 will have objective-type questions.
- Each paper will carry 100 marks.
- The maximum Time duration will be 3 hours.
- There will be no negative marking on Paper 1 & Paper 2.
- Paper 3 and paper 4 will have a negative marking scheme. 1/4th of the marks will be subtracted for each wrong answer.
- Candidates have to get a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate in all papers to pass the CA Foundation exam.
- Exams will be conducted through Offline Mode.
- Papers will be available in Hindi and English but Section B of Paper 2 will be conducted in English Medium only.
CA Foundation Course 2025 New Syllabus
The CA Foundation syllabus is made precisely and is classified into 4 distinct subjects. To propose a transparent perspective on the framework and content, below is the table that specifies the CA Foundation study material for 2024. This table mentions essential topics for each subject so that the students possess a complete roadmap for their studies.
The updated syllabus for the CA Foundation course has been announced by the Institute of Chartered Accountants of India (ICAI) dated July 1, 2023. For June 2024, the first CA Foundation exam following the new curriculum is scheduled.
Subjects covered in the CA Foundation are-
The old syllabus needs candidates to focus on four papers in the CA Foundation 2024 exam. These papers are each worth 100 marks.
CA Foundation Syllabus 2024 Paper-Wise
The syllabus based on the papers cited before for the ICAI CA Foundation exams in June 2024 will comprise the below topics.
Paper 1: Accounting
Paper 1 has the objective to assist you grasp fundamental accounting concepts and principles, enabling you to make financial statements and solve basic accounting problems.
CA Foundation Syllabus 2024: Principles and Practice of Accounting
Paper 2: Business Laws
Paper 2 of the CA Foundation exam 2024 concentrates on Business Laws. The major aim is to assist the students in comprehending the essential aspects of specific business laws and enable them to manage practical issues associated with these laws.
CA Foundation Syllabus 2024: Business Laws
Paper 3: Quantitative Aptitude
The objective of this section is to assist you in grasping fundamental mathematical and statistical concepts and their connection to Business, Finance, and Economics. In addition, it focuses on enhancing your ability to use logical reasoning to solve simple problems.
Part – A. Business Mathematics
CA Foundation Syllabus 2024: Business Mathematics, Logical Reasoning and Statistics
Part – B: Logical Reasoning (20 Marks)
In this section, we will examine different logical reasoning topics that frequently appear in competitive exams. These topics contain:
- Number Series, Coding and Decoding, and Odd Man Out
- Direction Tests
- Seating Arrangements
- Blood Relations
Part – C: Statistics (40 Marks)
Paper 4: Business Economics
Business Economics is covered in Paper 4 of the CA Foundation exam. Our primary objective is to assist you in learning the fundamental concepts and theories in Business Economics and learning how to utilize them to solve everyday problems.
To access a detailed breakdown of each subject in the CA Foundation 2024 pdf syllabus, organized chapter-wise, click on the download link provided below.
| CA Foundation Syllabus PDF Download | Click Here |
CA Foundation Study Material 2025
A new aspirant who desires to become a Chartered Accountant who begins their preparations for the May/June 2024 exams must learn that the ICAI has released the CA New Scheme of Education and Training for CA, with effect from July 1, 2023. In May 2024 the first exam under the CA New Scheme will be performed.
The ICAI (Institute of Chartered Accountants of India) disclosed a CA New Scheme 2024, which was announced in the Indian Gazette dated June 22, 2023, and will be executed on July 1, 2023. Significant revisions shall be made to the CA course curriculum and practical training duration.
Certain papers from all three levels are combined, and some are removed from the CA new syllabus 2024. The new scheme lessens the CA articleship duration from 3 to 2 years.
Foundation Course – New Scheme of Education and Training: Click here
Old Scheme of Education and Training: Click here
CA Foundation Admit Card
The admit card release date is not in the updated dates but we know that CA Foundation Admit Card will be available online on the official website. Candidates who have completed the Registration process, filled out and submitted the application, and completed the payment process in due time will get the admit card.
All the candidates can download admit cards from the official website by using their registration number and password. They also have to carry the same at the examination centre.
CA Foundation 2025 Result
The Result will be also released on the official website. After appearing in the exam candidates will receive the result releasing date through SMS or Email.
Just like admit cards, Candidates can access and download their results by using the registration number and password on the official website. ICAI will also release a CA Foundation Merit List which will consist of details of the top 50 qualified candidates for the CA Foundation exam.
Preparation Tips for CA Foundation Syllabus 2025
Below are the tips to prepare for the CA Foundation Syllabus 2024:
- Know the syllabus – Know about the CA Foundation syllabus to comprehend what has been covered and what is not in the related subject. It enhances your concentration within your study measures.
- Start Early: Do not postpone. Start your CA Foundation exam preparation as early as possible. Revision and practice sessions will be provided sufficient time if you start early.
- Use reliable study material: Use study material from ICAI on their website. It has been made particularly for the exam. Apart from that, consider referring to trusted books to increase your grasp of CA Foundation topics.
- Practice with Mock Tests: To enhance the real exam environment take advantage of the mock test. ICAI proposes mock tests on their website which provide you a chance to measure your readiness and rectify your performance.
Check out all the relevant FAQs based on commonly asked queries appearing CA Foundation – New Entry Scheme.
There are frequently asked questions (faqs) that provide comprehensive information about the new scheme of education and training for more information you can find more information in the pdf attached official FAQs on the ICAI website: Click here
Frequently Asked Questions (FAQs) regarding the CA Foundation Course’s
Q1. What is the CA Foundation exam?
Ans: CA Foundation exam is the first stage or the entry-level exam to become a Chartered Accountant. It is conducted by ICAI, This is the first step after passing Class 12 to become a Chartered Accountant. However, candidates also have to qualify for the Intermediate, and Final stage after this.
Q2. When Did the New Scheme for Education and Training Start?
Ans: On CA Day, the New Scheme of Education and Training was launched i.e. 1st July, 2023.
Q3. When are Foundation Examinations Carried out?
Ans: Foundation Examinations are held thrice a year in January, May, and September.
Q4. When I receive the Study Material for the Foundation Course?
Ans: The study Material of the Foundation Course is on the BoS Knowledge Portal at the link (https://www.icai.org/post/new-scheme-of-education-and-training) Hard copy of the Study Material is available for ordering on the Centralized Distribution System (CDS) Portal on confirmation of registration in Foundation Course.
Q5. When is it possible to get an enrollment in the foundation Course to become qualified for the January/May/September Foundation Examination?
Ans: You must enrol for the foundation course with the Board of Studies of the Institute for at least 4 months on or before the first day of the month the examination is carried out. For example:
For the Foundation Examination to be held in May On or before 1st January of that year For the Foundation Examination to be held in September On or before 1st May of that year For the Foundation Examination to be held in January On or before 1st September of previous year
Before appearing in the foundation examination you would be required to appear in class 12th examination conducted via an examining body made under the law in India or an examination recognized by the Central Government or the State Government as equivalent thereto.
Q6. Do I Need to fill out any separate form to Appear in the Foundation Examination?
Ans: Yes, you need to submit the examination form online which opens two months before each foundation examination to appear in the foundation examination
ICAI would indeed announce the opening of the examination forms for the subsequent examination. You are required to visit the website of the Institute for the updates.
Q7. What shall be the foundation examination syllabus?
Ans:The Foundation Examination syllabus is available at https://www.icai.org/post/new-scheme-of-education-and-training.
Q8. What examination pattern is there in the foundation examination?
Ans:Papers 1 & 2 are subjective type and Papers 3 & 4 are objective type.
Q9. Is there any Negative Marking in the Foundation Examination?
Ans: Yes, for every incorrect answer in objective-type papers, there is a negative marking of 0.25 mark
Q10. What is the foundation examination passing criteria?
Ans:A student is declared to have passed the foundation examination, if he/she gets at one sitting of at least 40% marks in each paper and a minimum of 50% marks in the aggregate of all the papers.
Q11. What is the validity duration of the registration of the student in the Institute of Chartered Accountants of India Foundation Course?
Ans:The registration validity duration in the Foundation course is for 4 years from the first eligible attempt in the Foundation examination.
Q12. Is the revalidation of registration allowed at the Foundation level?
Ans: At the Foundation level revalidation is not allowed.
Q13. What are the covered subjects in CA Foundation Exam?
Ans: CA Foundation papers cover the following subjects:
- Principles and Practices of Accounting.
- Business Laws and Business Correspondence and Reporting.
- Business Mathematics and Logical Reasoning & Statistics.
- Business Economics & Business and Commercial Knowledge.
