CA Foundation 2025 schedule for the January and May session is out. The form-filling for the May session was started from Mar 1, 2025. The last date to fill out the form without paying the late fees of INR 600/- was scheduled for Mar 14, 2025. In addition, the exam has been scheduled for May 15, 17, 19, and 21, 2025. 

Further, the Jan session result was announced on Mar 4, 2025. The result was published by ICAI on the official website in online mode. Students appeared for the exam had to enter the required login credentials to download the CA Foundation result 2025.

CA Foundation is conducted by the Institute of Chartered Accountants of India (ICAI), which helps aspirants achieve their goals. The regulatory body ICAI conducts 3 CA exams: Foundation, Intermediate, and Final. CA exam is a must for aspirants wanting to carve a business accounting niche.

About CA Foundation

CA Foundation is a national-level exam conducted in January, June, and November/December. It is taken up by candidates who are aspiring to become Chartered Accountants in India. It was formerly known as CA Common Proficiency Test (CA CPT).

The Institute of Chartered Accountants of India (ICAI) is a statutory body, established on July 1, 1949, for regulating the profession of Chartered Accountancy in the country. The ICAI is the second-largest professional body of Chartered Accountants in the world. It is headquartered in New Delhi.

In compliance with the Chartered Accountants Regulations 1988, ICAI conducts and administers CA Foundation exam. It is an entry-level examination for students who wish to qualify in their journey to become a Chartered Accountant. Students who have completed their class 12 are eligible to take CA Foundation exam. Students who are appearing for their class 12 exam are also eligible for this course. Candidates have to register for the course and should study for at least four months to appear in the foundation exam.

The Institute of Chartered Accountants of India's Board of Studies has notified the deadline for enrolling in Foundation courses in September 2025 and January 2025, respectively. The announcement came as the institute chose to hold ICAI CA exams three times a year in the months of May-June, September, and January.

Results: The results will be published within 3-4 weeks after the exam will be conducted. The scorecard is considered valid for 3 years.

CA Foundation Exam Highlights

The exam details relevant to CA Foundation are tabulated below.

Also Read: How to Prepare for CA Foundation without Coaching?

CA Foundation Eligibility Criteria 2025

Candidates must check the eligibility criteria before registering for the exam. The basic CA Foundation eligibility criteria is given below.

CA Foundation Application Form 2025

The form-filling for the CA Foundation May session 2025 exam was started from Mar 1, 2025. The last date to fill out the form was scheduled for Mar 14, 2025 without paying the late fees. However, students could register for the exam till Mar 17, 2025 by paying the late application fees.

Furthermore, the deadline for CA Foundation registration for the January 2025 session was Nov 23, 2024. After the application form submission process ended the form correction facility was activated on the official website from Nov 27 - 29, 2024.

CA Foundation 2025 Application Fee

An application fee for the CA foundation depends on the location of the candidates' selected test centre.

Documents Required to Apply for CA Foundation

Various documents and details required to apply for the CA foundation are as follows.

• Candidate's name, valid email address, and other personal details.
• Permanent address
• Academic details
• Scanned images of the Candidate's recent photograph and signature.
• Online fee payment options.

CA Foundation 2025 Registration

Candidates can fill in the CA Foundation Application Form and submit it on/before the last date. Candidates can still submit the application form with a late fee of INR 600 or USD 10 after the last application date. Candidates can read the following section to get more details about CA Foundation registration.

How to Apply for CA Foundation?

Candidates can follow the steps given below to apply for CA Foundation 2025 exam.

• Step 1: Candidates can visit the official website
• Step 2: Click on the ' Login/Register' icon.
• Step 3: Register yourself as a 'New User' by filling in all the required details and then by clicking on the 'Register' button.
• Step 4: You will receive your login ID and password on your registered email ID.
• Step 5: Now login and fill in your details and address details for registration and save the details.
• Step 6: Then fill in the academic details, exam centre option, etc. in the application form.
• Step 7: Pay the application fee for CA Foundation, upload your scanned photograph and signature, then click on the submit button.

Note: If you have made a mistake in the application form, ICAI will provide a correction window and in this period you can change the mistakes.

CA Foundation 2025 Registration Fee

The registration fee of CA Foundation is tabulated below:

CA Foundation Exam Schedule 2025

ICAI has released the CA Foundation 2025 January and May session exam schedule. The exam for January session was commenced on Jan 12, 14, 16, and 18, 2025. Further, the exam date for the May session has been scheduled for May 15, 17, 19, and 21, 2025. Students must check the session-wise date list mentioned below.

CA Foundation May Session 2025 Schedule

The CA Foundation May 2025 session official exam schedule has been released. The registration process was started from Mar 1, 2025. The last date of registration was scheduled for Mar 14, 2025 without submission of late fees.

CA Foundation Jan Session 2025 Schedule

The application form for the January 2025 session was released on Nov 10, 2024. Further, the last date to apply for the candidates without paying the late fees was Nov 23, 2024.

Students could pay the application fees by Nov 26, 2024 by paying the late fees fine as well. Further, candidates must check the date list shared below for reference for the January 2025 CA Foundation session.

CA Foundation Paper Observation 2025

Institute of Chartered Accountants of India (ICAI) has started the paper observation process of the CA Foundation 2025 January session exam from Jan 13, 2025. The schedule for the paper observation has been released on the official website by ICAI.

The applicants who appeared for the January examination could submit their observations through email or by post before the last date, else after the last date not observation would nit be accepted. Students had to submit their notice to the Examination Department. Further, students must ensure to submit the observations before the scheduled last date.

Details Required Along with Question Paper Observation

Students are required to enter the following details shared below along with the observation notice of the CA Foundation 2025 January session question papers. The details are required to be mentioned, esle the observation will not be considered valid.

• Name of the Candidate
• Registration Number of the Applicant
• Roll Number of the Student
• Correct Email ID of the Applicant
• Mobile Number of the Student.

CA Foundation 2025 Admit Card

CA Foundation 2025 admit card for the May session is expected to be released by May 2025. The hall ticket will be issued on the official website and students will have to enter their registration number and date of birth to download the admit card.

However, the January session hall ticket was released on Dec 31, 2024. Further, candidates can download their hall ticket till the scheduled last date of the examination. The steps to download the admit card for CA Foundation 2025 Jan session is given below.

• Step 1: Visit the official website.
• Step 2: Check for admit card direct link on the homepage.
• Step 3: Click on the link received.
• Step 4: Enter the credentials required.
• Step 5: The admit card will be displayed on the screen.
• Step 6: Download and save the admit card PDF.

CA Foundation Exam Centres 2025

CA Foundation exam centre list 2025 is released on the official website. Candidates have to choose the exam centre during the application process. CA Foundation 2025 will be conducted in a total of 400+ exam centres in India and 8 overseas exam centres. They are as mentioned below:

Overseas Exam Centres: Abu Dhabi, Doha, Dubai, Kathmandu, Muscat, Kampala, Kuwait, and Bahrain.

Exam Centres in India: A list of CA Foundation Exam Centres are given in the following table:

Additional Exam Centres

The ICAI has announced that they will open additional test centres for all CA exams. Candidates can select the above or below-mentioned new test centres at the time of CA Foundation 2025 application process.

Must Read: How to Become a CA in India?

CA Foundation Exam Pattern 2025

CA Foundation 2025 is an offline test (pen and paper-based). CA Foundation 2025 examination can be taken in either English or Hindi, as preferred by the student.

There will be four papers in CA Foundation out of which Papers 1 & 2 are subjective while Papers 3 & 4 are objective. Applicants must check the CA Foundation exam pattern mentioned below.

• Paper 1: Principles and Practice of Accounting
• Paper 2: Business Laws & Business Correspondence
• Paper 3: Business Mathematics, Logical Reasoning & Statistics
• Paper 4: Business Economics & Business and Commercial Knowledge

Details regarding CA Foundation Exam Pattern are given below:

CA Foundation Syllabus 2025

Candidates preparing for CA Foundation 2025 must have a good idea about the latest syllabus and should also refer to the detailed topics for each subject. This gives candidates a better understanding of the type of questions to expect in CA Foundation exam.

The questions in CA Foundation 2025 will be based on topics like Fundamentals of Accounting, General Economics, Mercantile Laws, and Quantitative Aptitude. CA Foundation Syllabus is given below:

CA Foundation Syllabus for Principles and Practice of Accounting

The syllabus of CA Foundation for Principles and Practice of Accounting is given below:

• Theoretical Framework
• Accounting Process
• Bank Reconciliation Statement
• Inventories
• Concept and Accounting of Depreciation
• Accounting for Special Transactions
• Final Accounts of Sole Proprietors
• Partnership Accounts
• Financial Statements of Not-for-Profit Organisations
• Introduction to Company Accounts
• Basic Accounting Ratios (profitability, solvency, liquidity, and turnover)

CA Foundation Syllabus for Business Laws & Business Correspondence and Reporting

The syllabus of CA Foundation for Business Laws & Business Correspondence and Reporting is given below:

Section A: Business Laws

• The Indian Contract Act, 1872
• The Sale of Goods Act, 1930
• The Indian Partnership Act, 1932
• The Limited Liability Partnership Act, 2008
• The Companies Act, 2013

Section B: Business Correspondence and Reporting

• Communication
• Sentence Types
• Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Collocations & Idioms
• Comprehension Passages
• Note Making
• Introduction to basic writing
• Precis Writing
• Article Writing
• Report Writing
• Writing Formal Letters
• Writing Formal Emails
• Resume Writing Meetings

CA Foundation Syllabus for Business Mathematics, Logical Reasoning & Statistics

The syllabus of CA Foundation for Business Mathematics, Logical Reasoning & Statistics are given below:

Part A: Business Mathematics

• Ratio and proportion, Indices, Logarithms
• Equations and Matrices
• Linear Inequalities with Objective Functions and Optimizations
• Time Value of Money
• Permutations and Combinations
• Sequence and Series
• Sets, Functions, and Relations
• Basic Concepts of Differential and Integral Calculus

Part B: Logical Reasoning

• Number Series
• Direction Tests
• Setting Arrangements
• Blood Relations Syllogism

Part C: Statistics

• Statistical Description of Data
• Measures of Central Tendency and Dispersion
• Probability
• Theoretical Distributions
• Correlation and Regression
• Index Numbers and Time Series

CA Foundation Syllabus for Business Economics & Business and Commercial Knowledge

The syllabus of CA Foundation for Business Economics & Business and Commercial Knowledge is given below:

Part 1: Business Economics

• Introduction to Business Economics
• Theory of Demand and Supply
• Theory of Production and Cost
• Price Determination in Different Markets
• Business Cycles

Part 2: Business and Commercial Knowledge

• Business and Commercial Knowledge: An Introduction
• Business Environment
• Business Organizations Government Policies for Business Growth
• Organizations Facilitating Business
• Common Business Terminologies

How to Prepare for CA Foundation 2025 Exam?

To prepare for CA Foundation 2025 exam, candidates must follow these strategies.

• Make a proper schedule.
• Prepare short notes as per the topics listed in the syllabus.
• Have a good command over the Calculator.
• Do three to four times of revisions per day.
• Attempts mock tests as much as possible.
• Follow time-management strategies for each section to ensure you use your time effectively during the exam.
• Practice previous year's papers. It will help candidates to analyze what type of questions are being asked in the exam.

Important Guidelines for CA Foundation

Provided below are some important guidelines candidates must keep in mind with regard to CA Foundation 2025.

• Time of the registration: The candidate has to reach the allotted examination centre 30 minutes before the start of the examination to complete the registration formalities well before the time.
• Stationery products: Carry 2 black ball pens, 3-4 HB pencils, and other requirements for examination. The candidate has to mark the responses with an HB pencil and write details with a black ball pen.
• Carefully fill in the circles in the OMR sheet: Aspirants need to check twice after filling the circles in the OMR sheet and other details in the examination.
• Use a rough page for calculations: All calculations should only be done on the rough pages of the question paper. Avoid calculations in any other place.
• Response & marks: Attempt only those questions in which you are confident. Keep in mind that there is a negative marking of -0.25 for Papers 3 and 4.
• Test conducted as per schedule: No candidate will be allowed to leave his/her seat or the examination hall until instructed to do so.
• Scribble pads: Scribble pads will be provided to Candidates in the examination hall by the invigilators. The same should be used for all rough work.
• Minimum attempt of questions: The candidate should attempt 160 questions with full confidence rather than attempting 200 questions with 40 wrong attempts.
• Avoid carrying expensive products: Except for CA Foundation 2025 admit card and identity proof, candidates are not allowed to carry any textual material, electronic watches, mobile phones, pagers, or any other device inside the examination hall.

CA Foundation Result 2025

CA Foundation 2025 results for the January session was declared on Mar 4, 2025. Candidates can check their qualifying status for the Chartered Accountancy Foundation exam online on the official website by logging in using the credentials provided, such as registration number, password and date of birth.

Furthermore, the result for the May session exam is expected to be released July 2025. The official date of releasing of the scorecard has not been announced yet. It will be shared soon with the students.

Candidates can also apply for certified copies and inspection foundation within the last date. The link to check and download the result of the CA Foundation 2025 January session exam has been released on the official website.

How to Check CA Foundation Result?

Candidates can check CA Foundation 2025 results by following the below steps.

• Step 1: Candidates must visit the official website of ICAI. - icaiexam.icai.org.
• Step 2: Click on 'Exam Results'.
• Step 3: You will be redirected to the 'Exam Results' page where candidates must enter their credentials (6-digit roll number and PIN/registration number of CAndidate).
• Step 4: Candidates need to enter Captcha as shown in the box provided and click on 'Submit'.
• Step 5: The candidate's CA Foundation Result will appear on the screen.

CA Foundation 2025 Scorecard Details

The result for CA Foundation 2025 exam will consist of the following details:

• Candidate's roll number
• Candidate's name
• Paper number
• Subject name
• Minimum and maximum marks
• Total marks obtained
• Qualifying status

Note: Also, candidates who obtain a minimum of 70% marks in CA Foundation 2025, will receive a “Pass with Distinction” certificate from the ICAI.

CA Foundation Cut Off 2025

Candidates have to score the minimum marks set by the ICAI to get shortlisted for the Common Proficiency Course (CPC). Candidates must score a minimum of 50% on average and a minimum of 40% marks on each paper.

The cut off is issued by the exam authority along with the result of the exam. Candidates must remember that there are different cut offs for all Categories, so they must check the cut off with relevance to them.

Factors Affecting CA Foundation Cut Off

CA Foundation cut-off depends on several factors which determine the eligibility of Candidates for further rounds. Some of the important factors which are considered for the cut off are listed below:

• The number of candidates who have applied for the exam
• Seat availability
• The number of candidates who have appeared for the exam
• Previous years' cut-off trends.
• The number of candidates who qualified for the exam
• Reserved categories
• Marking scheme
• Paper difficulty levels

CA Foundation Cut Off 2025

The expected minimum marks to qualify for CA Foundation 2025 exam for each of the papers are tabulated below.

CA Foundation Cut Off 2019

The table below represents the sectional cut off marks and the overall percentage required to qualify for CA Foundation exam. Candidates can check the sectional cut off for each of the subjects to be eligible for the counselling process.

Past 5 Years Application Trends for CA Foundation

The following table has details as to how many students have passed CA Foundation over five-plus years.

CA Foundation Contact Details

Candidates who want to contact CA Foundation exam authorities can refer to the below-mentioned details.

Address

The Additional Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
New Delhi 110 002

Helpline Numbers: 0120-3054 851, 3054 852, 3054 853, 3054 854, 3054 835, 4953751,
4953752, 4953753, 4953754

E-mail address: - foundation_examhelpline@icai.in

Official Website: icaiexam.icai.org