CA Foundation Course Details

CA Foundation is the new entrance level for the Chartered Accountancy Course in India. Earlier it was known as Common Proficiency Test (CPT).


The candidate can register for the CA Foundation after appearing in 12th board/ Sr.Inter examinations and take the exam after qualifying the 12th examinations.


CA Foundation is partially descriptive and partially objective test consisting of 400 marks. The four subjects are:
1. Principles and Practices of Accounting
2. Business Laws and Business Correspondence and Reporting
3. Business Mathematics and Logical Reasoning Statistics
4. Business Economics & Business and Commercial Knowledge.

The above two papers are descriptive while the later two are objective with negative marking.


·  A Candidate will be declared to have passed the Foundation Examination  if he secures a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers, in one sitting.

· Pass with Distinction: This status is given to those candidates who secure a minimum of 70% marks.


A candidate has to register for CA Foundation Course by filling online registration form available on ICAI website. Last date for registration is December/June for May/Nov term of examination.


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


· CA Foundation is exempt for the graduates, post-graduates and the students having equivalent degrees.

· Commerce graduated with 55% and other graduates with 60% marks can take direct admission for the CA Intermediate.