ca foundation
01 Apr 2021

CA Foundation Course

The CA Foundation Course is the entrance level for the chartered accountancy course offered by the Institute of Chartered Accountants of India (ICAI).[1] Earlier, it was known as the Common Proficiency Test.



The candidate can register for CA Foundation after passing in secondary school examinations (Class-X) and appear in the foundation exam after qualifying for the 12th examinations. ICAI has allowed provisional registration for 10th class passed students.


Test model


CA Foundation is a partially subjective and a partially objective test comprising the following four papers:


  • Principles and Practices of Accounting.
  • Business Laws and Business Correspondence and Reporting.
  • Business Mathematics and Logical Reasoning & Statistics.
  • Business Economics & Business and Commercial Knowledge.
  • The first two papers are subjective while the latter two are objective. Each paper is worth 100 marks for a total of 400 marks.


A candidate has to register for CA Foundation Course by filling up the online registration form available on the ICAI website. The last date for registration is December/June for May/Nov terms of examination. Registration to CA Foundation course is valid only for three years.


Date of the exams

Exams for the CA Foundation are held in May and November. ICAI announces the CA Foundation exam schedule in the month of July for the November term of examination and in the month of January for the May term of examination.[2]



Graduates, post-graduates, and students having equivalent degrees are exempt from the requirement to take the course. Commerce graduates with 55% and other graduates with 60% marks can take direct admission for the CA Intermediate.


External links
CA Foundation - ICAI

Pankajj Goel