The first level of the examination for students who would want to be a Chartered Accountant in India is the CA Foundation. This is controlled by the Institute of Chartered Accountants of India or ICAI. This is also an entry for the students to join the CA course after they complete their Class XII. CA Foundation is the initial stage of the Chartered Accountancy course, through which one may be initiated towards the world of accounting and finance. The curriculum involves a cluster of essential subjects, such as accounting principles, business laws, economics, and mathematics, for laying down the groundwork to explore further into more complex matters addressed at the Intermediate and Final stages.
Those who have passed Class 12 are allowed to register for the Foundation course of CA. Registration for the CA Foundation is usually conducted twice a year. Interested students may start to register before Jan 1, 2025, The CA May Foundation exam will be conducted from May 15 to May 21, 2025, for all 4 papers.
What is CA?
CA full form is Chartered Accountant. This course is a professional program for dealing with complex financial and taxation matters. The student will acquire expertise in a deep understanding of subjects like accounting principles, auditing, tax laws, corporate finance, and business regulations. It is considered to be the most highly valued qualification across the globe for any finance professional.
The course CA is operated by ICAI, wherein the student obtains both theoretical as well as practical knowledge. So, it will have three stages:
- CA Foundation: The first and entry-level to start with the course for the students after completion of class XII.
- CA Intermediate: IPCC It is the mid-level course that is available to the students, who have successfully cleared the foundation exam or taken through the direct entry route at the end of graduation.
- CA Final: It is the last and highest level of the course.
- Besides passing such tests, students have to undergo 3-year training in Articleship. This practical exercise gives real exposure to students dealing with accounting, auditing, and taxation; hence empowering them for a proficient career.
The CA qualification is very diversified because it provides options for practice in various industries like corporate finance, public practice, or even entrepreneurship.
CA Foundation Course 2025
The CA Foundation program covers the study of basic knowledge in accounting, business law, economics, and mathematics. Changes in the financial world have meant an update on the syllabus for 2025 to get a contemporary version of these areas.
The CA Foundation exam pattern comprises a mix of subjective (descriptive) and objective (MCQ-based) papers, so the students are tested on both conceptual clarity and analytical skills. The total number of papers is four, each worth 100 marks. Two of them are subjective, requiring written answers, and the other two are objective with negative markings for wrong answers.
The CA Foundation course gives an adequate academic foundation but tests a student’s ability to solve problems. It gears them up to face the rigors of the Intermediate and Final levels.
| Aspect | Details |
| Total Papers | 4 |
| Exam Mode | Offline (Pen-and-Paper) |
| Paper Format | 2 Subjective and 2 Objective |
| Marks per Paper | 100 |
| Negative Marking | Applicable in Objective Papers Only |
| Passing Criteria | Minimum 40% in each paper and 50% overall |
| Exam Frequency | Three times a year (May, August, November) |
CA Foundation Exams Session
From 2025, ICAI has taken the significant change to conduct CA Foundation exams thrice a year. So far, this exam has been held twice, i.e., in May and November. The new third session in August provides more comfort for students while deciding the exam date. CA Exam Date 2025 Schedule for May Session The CA May Foundation exam will be conducted from May 15 to May 21, 2025, for all 4 papers. CA May Inter exam will be conducted from May 3 to May 14, 2025, for 2 groups on different days. CA May Final exam will be conducted from May 2 to May 13, 2025, for all 2 groups on different days. The International Taxation Assessment Test will take place between May 10 and 13. The schedule of three sessions of CA Foundation Exams for the year 2025 is as follows:
- May 2025 Session: Ideal for students completing their Class XII exams in May from May 15 to May 21, 2025.
- August 2025 Session: Provides ample preparation time to the students who fail to get in May.
- November 2025 Session: This session is perfect for those requiring more preparation time and also failed to register in previous sessions.
It minimizes the re-appears waiting time for the students. It helps for faster progress within the CA course. The choice of an appropriate exam session based on preparation requires registration well before the exams take place.
CA Foundation Eligibility Criteria in 2025
The CA Foundation eligibility criteria are simple so that students at the entry point to the course will have the relevant academic background. To enroll for the CA Foundation course, one needs to fulfill the following conditions:
- Educational Qualification: Students should pass Class XII from any recognized education board. Students who are also eligible and are going to sit for their Class XII exams can also register for the CA Foundation course but have to pass Class XII exams to appear in Foundation exams.
- Registration Last Date: At least four months before the examination date, a student has to register for the CA Foundation. If one is appearing in the May 2025 session, registration has to be done by 1 January 2025.
- No Minimum Marks Requirement: ICAI does not have a minimum percentage requirement for Class XII marks, unlike most professional courses. This makes the CA course accessible to students from any academic stream of Commerce, Science, and Arts.
These criteria allow students with diverse educational backgrounds to pursue Chartered Accountancy. The marks requirement ensures that every motivated student gets a fair chance.
Important Dates of CA Foundation Registration 2025
The student needs to remember all the dates for registration, which is necessary not to miss the deadlines. ICAI announces registrations four months before the session of exams. Here are the key dates for registration for the 2025 exams:
| CA Foundation Exam Session | Last Date for Registration |
| May 2025 | January 1, 2025 |
| August 2025 | April 1, 2025 |
| November 2025 | July 1, 2025 |
How to Apply for ICAI CA Foundation Exams Form 2025?
Application for the CA Foundation exam 2025 is done only through the Internet. For application, the student has to perform the following steps:
- Open the Official ICAI Website: Students must open the official website of ICAI. The link to the website is www.icai.org.
- Creating a New Account: All those students who are new to ICAI are required to create an account for themselves by submitting their email ID, name, and contact details.
- Fill out the registration form: Student login requires a registration form to be filled up with personal details, educational qualifications, and preferred exam session.
- Upload necessary documents: A scanned copy of Class X and XII mark sheets, a recent passport-size photograph, and a signature need to be uploaded.
- Pay the registration fee: The registration fee can be paid online through debit/credit card, UPI, or net banking.
- Download the Confirmation Slip: Once all these things are done, a student must download his confirmation slip for reference in the future.
CAI will process his registration and the study material will be sent to the registered address.
CA Foundation Exam Pattern 2025
Four papers of the CA Foundation exam for the year 2025 would have two subjective papers and two objective papers, to evaluate both the theoretical knowledge of a candidate as well as analytical thought.CA Foundation Exam Structure
| Paper | Type | Marks | Duration |
| Principles and Practice of Accounting | Subjective | 100 | 3 hours |
| Business Laws and Business Correspondence | Subjective | 100 | 3 hours |
| Business Mathematics, Logical Reasoning | Objective (MCQ) | 100 | 2 hours |
| Business Economics and Commercial Knowledge | Objective (MCQ) | 100 | 2 hours |
CA Foundation Study Material 2025
The official CA Foundation study material is available from ICAI to all the registered students. It is detailed and all-inclusive so that the student may not leave behind any topic from the syllabus. Detailed explanations, practical examples, and practice questions help a student in mastering the topic.
The study material for 2025 has been updated according to the new syllabus so students can prepare well before the exams. This material will be the basic source of study for the students.
CA Foundation 2025 Result
The CA foundation exams will be held on January 12, 14, 16 and 18, 2025. CA Foundation results will be declared nearly six weeks after the date of the examination which is around 3rd week of february 2025. Students can find their results through online mode with the help of login into the website of ICAI and inserting roll number along with PIN. The result includes marks subject-wise and overall performance. Students scoring 60% or more in any paper will receive an exemption for that paper in future attempts if they fail the overall group.
CA Foundation FAQs
1. What is the Foundation exam under CA?
CA Foundation is an entry-level exam for the Chartered Accountancy course. This includes accounting, business laws, mathematics, and economics.
2. What is the Foundation exam pattern of CA in 2025?
The exam contains four papers – two subjective and two objective types. Each paper carries 100 marks.
3. What is the Foundation registration fee of CA?
The CA Foundation registration fee is ₹9,000, exclusive of the examination fee of ₹1,500.
4. When are the CA Foundation exams in 2025?
The exams are conducted thrice in a year, that is, in May, August, and November.
5. What is the passing percentage for the CA Foundation?
40% in each paper and 50% aggregate in all papers.
