The Chartered Accountancy (CA) Foundation Exam is the first step for aspiring Chartered Accountants in India. Conducted by the Institute of Chartered Accountants of India (ICAI), the CA Foundation exam is a national-level entrance test for enrollment in the CA course.
This guide provides comprehensive information on CA Foundation 2025, including exam dates, eligibility, syllabus, application process, and preparation strategies to help you succeed.
Key Highlights of CA Foundation 2025
- Exam Name: CA Foundation 2025
- Conducting Body: Institute of Chartered Accountants of India (ICAI)
- Mode of Exam: Offline (Pen and Paper)
- Frequency: Twice a year (May/June & November/December)
- Duration: 4 Papers (3 hours each)
- Type of Questions: MCQs & Descriptive
- Marking Scheme: Negative marking for objective papers
- Passing Criteria: 40% in each paper & 50% aggregate
- Official Website: www.icai.org
Important Dates for CA Foundation 2025
| Event | May/June 2025 Session | November/December 2025 Session |
|---|---|---|
| Registration Deadline | January 1, 2025 | July 1, 2025 |
| Exam Form Submission | March 1, 2025 | September 1, 2025 |
| Admit Card Release | May 15, 2025 | November 15, 2025 |
| Exam Dates | June 20-26, 2025 | December 12-18, 2025 |
| Result Declaration | August 2025 | January 2026 |
Eligibility Criteria for CA Foundation 2025
To appear for the CA Foundation Exam, candidates must fulfill the following eligibility requirements:
- Educational Qualification: Must have completed Class 12 from a recognized board.
- Minimum Marks Required: No minimum marks required in Class 12.
- Registration: Must register with ICAI at least four months before the exam.
- Exemption: Candidates with a graduate/postgraduate degree can directly enroll in CA Intermediate without appearing for CA Foundation.
Application Process for CA Foundation 2025
How to Apply?
Candidates must register online at www.icai.org by following these steps:
- Visit ICAI’s website and go to the CA Foundation registration page.
- Sign up using your email ID and mobile number.
- Fill in personal and academic details in the application form.
- Upload required documents (photo, signature, Class 10 & 12 marksheets, ID proof).
- Pay the registration fee via debit/credit card, net banking, or UPI.
- Download the confirmation page for future reference.
Exam Pattern for CA Foundation 2025
The CA Foundation exam consists of four papers, two of which are subjective, and two are objective with negative marking.
| Paper | Subject | Type | Marks |
| Paper 1 | Principles and Practice of Accounting | Descriptive | 100 |
| Paper 2 | Business Laws & Business Correspondence and Reporting | Descriptive | 100 |
| Paper 3 | Business Mathematics, Logical Reasoning & Statistics | Objective | 100 |
| Paper 4 | Business Economics & Business and Commercial Knowledge | Objective | 100 |
| Total | 400 Marks |
- Negative Marking: 0.25 marks deducted for each wrong answer in objective papers.
- Passing Criteria: 40% in each paper and 50% overall.
Syllabus for CA Foundation 2025
Paper 1: Principles and Practice of Accounting
- Theoretical Framework
- Accounting Process
- Bank Reconciliation Statement
- Inventories & Depreciation
- Financial Statements of Sole Proprietorship
- Partnership Accounts & Company Accounts
Paper 2: Business Laws & Business Correspondence
- Indian Contract Act, 1872
- Sale of Goods Act, 1930
- Indian Partnership Act, 1932
- Limited Liability Partnership Act, 2008
- Companies Act, 2013
- Communication in Business Environment
Paper 3: Business Mathematics, Logical Reasoning & Statistics
- Ratio & Proportion, Indices & Logarithms
- Equations & Matrices
- Time Value of Money
- Probability, Permutations & Combinations
- Number Series, Coding-Decoding
Paper 4: Business Economics & Business and Commercial Knowledge
- Microeconomics & Demand-Supply Analysis
- Markets, Pricing, and Government Policies
- Business Organizations and Environment
- Government Policies for Business Growth
Preparation Tips for CA Foundation 2025
1. Understand the Exam Pattern
- Get familiar with previous years’ question papers.
2. Follow a Study Schedule
- Devote 5-6 hours daily for CA Foundation preparation.
3. Use ICAI Study Material
- The best books for CA Foundation are ICAI’s official modules.
4. Attempt Mock Tests & Revision Series
- Join ICAI’s mock tests and online revision series for better practice.
5. Focus on Conceptual Clarity
- Strong accounting basics and legal knowledge are crucial for Paper 1 & 2.
6. Time Management is Key
- Since there is negative marking in objective papers, attempt questions wisely.
Conclusion
The CA Foundation Exam 2025 is a crucial stepping stone toward becoming a Chartered Accountant. With structured preparation, consistent practice, and smart time management, you can crack the exam successfully.
For official updates and notifications, visit www.icai.org. Best of luck with your CA journey!