NEELGYAN EXAM GUIDE
CA Foundation Exam Guide
Chartered Accountancy — Foundation
September 2026 examination cycle · ICAI
Written and source-checked by NeelGyan Team · Last verified 2 August 2026
Checked against the official sources linked below
Current session
September 2026
Current stage
Exam preparation
Conducting body
ICAI
Papers
Four
Exam dates
2, 5, 7 and 9 Sep
Next key date
2 September 2026
September 2026 cycle tracker
- Exam form6–19 Jul
- Late-fee formThrough 22 Jul
- Admit cardAwait ICAI releaseYou are here
- Examination2–9 Sep
- ResultNot announced
On This Page
Exam Resources
About CA Foundation
What is CA Foundation?
CA Foundation is ICAI's entry-level examination for students following the Foundation route to the Chartered Accountancy course.
For the September 2026 session, online examination forms opened on 6 July, closed without late fee on 19 July and closed with late fee on 22 July. The four papers are scheduled from 2 to 9 September.
Registration in the Foundation course and eligibility to appear in the qualifying class XII examination are separate from filing the exam form; both must satisfy ICAI's published cut-off and requirements.
Latest CA Foundation Updates
Verified updates, newest first
CA Foundation Highlights
Key verified exam details
| Detail | Info |
|---|---|
| Course | ICAI Foundation |
| Papers | 4 × 100 marks |
| Descriptive | Papers 1 and 2 |
| Objective | Papers 3 and 4 |
| Pass standard | 40% each and 50% aggregate |
| Negative marking | Objective papers |
CA Foundation September 2026 Important Dates
Official notification and exam timeline
| Milestone | Date | Status |
|---|---|---|
| Exam form opened | Completed | |
| Form deadline without late fee | Closed | |
| Form deadline with late fee | Closed | |
| Paper 1: Accounting | Upcoming | |
| Paper 2: Business Laws | Upcoming | |
| Paper 3: Quantitative Aptitude | Upcoming | |
| Paper 4: Business Economics | Upcoming |
CA Foundation Application Process and Fees
Official application route and fee details
The September 2026 examination form is closed. Eligible candidates should now use ICAI's Self Service Portal for official admit-card and examination communications.
For a future session, course registration and examination-form submission are separate actions; completing one does not complete the other.
Candidates must choose the correct examination centre and medium, verify photographs/signatures and pay the applicable exam fee through ICAI.
| Examination centre | Fee |
|---|---|
| Indian centres | ₹1,500 |
| Kathmandu centre | ₹2,200 |
| Bahrain / Dubai centres | US$325 |
- The late fee was ₹600 or US$10 for the permitted late-form period.
CA Foundation Eligibility Criteria
Qualification, age and other requirements
Course registration
By 1 May 2026
- Registration must be valid for the September session under ICAI records.
School qualification
Class XII appeared / passed
- The qualifying examination must be recognized under ICAI's rules.
Exam form
Separate submission
- Course registration alone does not book an exam seat.
Direct Entry
Graduates may use a different route
- Eligible graduates and postgraduates should check ICAI's Intermediate Direct Entry route rather than assume Foundation is compulsory.
CA Foundation Admit Card
Verified current-cycle status
Current status: The September 2026 admit-card release is awaited.
Eligible candidates should download it from ICAI's official portal when activated; no postal card should be assumed.
CA Foundation Exam Pattern and Selection Process
Stages, papers and qualifying rules
- Foundation registrationValid before cycle cut-off
- Four papers400 marks total
- Pass and progressPaper-wise plus aggregate standard
CA Foundation Paper Pattern
| Paper | Mode | Marks | Duration |
|---|---|---|---|
| 1. Accounting | Descriptive | 100 | 3 hours |
| 2. Business Laws | Descriptive | 100 | 3 hours |
| 3. Quantitative Aptitude | Objective | 100 | 2 hours |
| 4. Business Economics | Objective | 100 | 2 hours |
- Objective papers carry the prescribed negative marking for wrong responses. Candidates need at least 40% in each paper and 50% in aggregate to pass.
CA Foundation Syllabus Overview
Subjects and stages in the official syllabus
- The four papers cover accounting, business law, quantitative aptitude and business economics under ICAI's current scheme.
- Study material and statutory updates should be taken from the ICAI Board of Studies resources applicable to the examination session.
Accounting
Accounting principles, recording, financial statements and notified special transactions.
Business Laws
Indian contract and other business-law areas in the current ICAI syllabus.
Quantitative Aptitude
Business mathematics, logical reasoning and statistics.
Business Economics
Microeconomic and business-economic concepts in the Foundation curriculum.
CA Foundation Suggested Answers
Verified current-cycle status
Current status: September 2026 suggested answers are not yet available because the examination is upcoming.
Use ICAI's post-exam academic material rather than unofficial keys.
CA Foundation Result
Verified current-cycle status
Current status: ICAI has not announced a September 2026 result date.
A result date will be added only after an official ICAI announcement.
CA Foundation Pass Criteria
Verified current-cycle status
Current status: The scheme requires at least 40% in each paper and 50% in aggregate.
This is a statutory pass standard, not a rank-based predicted cut-off.
CA Foundation Preparation Strategy
A syllabus-first preparation route
- Use the ICAI Board of Studies material and revision test papers for the current attempt.
- Write full descriptive answers for Accounting and Laws under three-hour conditions.
- Practise objective-paper accuracy because wrong responses attract negative marks.
- Plan for both the 40% paper minimum and 50% aggregate rather than chasing aggregate alone.
Official-first preparation material
- ICAI Board of Studies Foundation modules
- ICAI revision test papers
- ICAI mock test papers and suggested answers
CA Foundation Previous Question Papers
Official question-paper resources
ICAI publishes examination material, revision tests, mock tests and suggested answers through its official academic resources.
Use material marked for the applicable new scheme and session.
CA Foundation Frequently Asked Questions
When is the CA Foundation September 2026 exam?
The four papers are scheduled on 2, 5, 7 and 9 September 2026.
Is the exam form still open?
No. The final deadline with late fee was 22 July 2026.
How many papers are there?
There are four papers of 100 marks each.
Is there negative marking?
Yes, in the objective Papers 3 and 4 under the current scheme.
What marks are needed to pass?
At least 40% in every paper and 50% in aggregate.
Is course registration the same as the exam form?
No. Candidates must separately have valid course registration and submit the examination form for the session.
Official Information and Sources
Primary notice and authority links
Related Accountancy and Professional Exams
Compare official ICAI entry and progression routes
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Eligibility, dates, fees, vacancies, pattern and status can change. Read the latest notice on the official authority’s website before applying. NeelGyan does not collect application fees or guarantee admission or selection.