{"id":"exam/ca-foundation","kind":"exam","v":1,"title":"CA Foundation","line":"Chartered Accountancy Foundation Examination · Institute of Chartered Accountants of India (ICAI) · 2027 (January, May and September sittings)","about":"Four papers of 100 marks each: Accounting, Business Laws, Quantitative Aptitude and Business Economics. Papers 1 and 2 are descriptive (3 hours); Papers 3 and 4 are multiple-choice (2 hours) with -0.25 for each wrong answer. To pass: at least 40% in each paper and 50% in total at one sitting. Held three times a year (January, May, September).","aliases":["Chartered Accountancy Foundation Examination","ca_foundation"],"tags":["body:institute-of-chartered-accountants-of-india-icai","cycle:2027-january-may-and-september-sittings"],"facts":[{"label":"Conducted by","value":"Institute of Chartered Accountants of India (ICAI)","trust":"verified","source":0},{"label":"Eligibility","value":"Register for the Foundation course after passing Class 10. The first Foundation attempt comes only after you have appeared in Class 12, and you must have been registered at least four months before t…","trust":"unverified","source":0},{"label":"Fee","value":"Course registration Rupees 9,000, which includes the prospectus and study material (ICAI FAQ, updated Sep 2024; not rechecked for 2026-27). Exam fee Rupees 1,500 for centres in India for the January …","trust":"unverified","source":0},{"label":"Attempts","value":"No limit on the number of attempts while your registration is valid; registration lasts 4 years from the first eligible attempt and cannot be revalidated (ICAI FAQ, Sep 2024).","trust":"unverified","source":0},{"label":"January 2027 exam form opens (not open to a student still i…","value":"2026-11-03","trust":"verified","source":4},{"label":"January 2027 exam form closes (no late fee); late fee till …","value":"2026-11-16","trust":"verified","source":4},{"label":"Course registration deadline for the May 2027 sitting","value":"2027-01-01","trust":"unverified","source":5},{"label":"January 2027 sitting (Paper 1 to 4 on 3, 5, 7 and 9 Jan)","value":"2027-01-03","trust":"verified","source":6}],"data":{"id":"ca-foundation","fee":"Course registration Rupees 9,000, which includes the prospectus and study material (ICAI FAQ, updated Sep 2024; not rechecked for 2026-27). Exam fee Rupees 1,500 for centres in India for the January 2027 sitting, plus Rupees 600 late fee if you apply 17-19 Nov 2026.","name":"CA Foundation","cycle":"2027 (January, May and September sittings)","label":"not_verified_yet","events":[{"date":"2026-11-03","basis":"Stated in the official notice for this cycle. Not open to a student still in Class 12: the first Foundation attempt needs Class 12 appeared and four months' course registration (ICAI FAQ).","event":"registration_opens","label":"January 2027 exam form opens (not open to a student still in Class 12)","source":{"url":"https://resource.cdn.icai.org/94423exam290926.pdf","kind":"official","title":"Important Dates, January 2027 exam forms (Foundation, Intermediate)","accessed":"2026-10-13","supports":"ICAI Important Dates: online exam form for Foundation and Intermediate January 2027 starts 3 November 2026, 10:00 IST.","publisher":"ICAI"},"tentative":false,"label_kind":"verified","open_to_class12":false},{"date":"2026-11-16","basis":"Stated in the official notice for this cycle. Not open to a student still in Class 12.","event":"registration_closes","label":"January 2027 exam form closes (no late fee); late fee till 19 Nov","source":{"url":"https://resource.cdn.icai.org/94423exam290926.pdf","kind":"official","title":"Important Dates, January 2027 exam forms (Foundation, Intermediate)","accessed":"2026-10-13","supports":"ICAI Important Dates: last date without late fee 16 Nov 2026; with late fee 19 Nov 2026; correction window 20-22 Nov.","publisher":"ICAI"},"tentative":false,"label_kind":"verified","open_to_class12":false},{"date":"2027-01-01","basis":"ICAI's standing rule (FAQ updated Sep 2024): register at least four months before the exam month, i.e. on or before 1 January for a May sitting. A rule, not a 2027 notice.","event":"registration_closes","label":"Course registration deadline for the May 2027 sitting","source":{"url":"https://icai-call-sahayata.icai.org/wp-content/uploads/2025/03/About-CA-Course-Oro-FAQ.pdf","kind":"official","title":"FAQs on the New Scheme of Education and Training (last updated 27 Sep 2024)","accessed":"2026-10-13","supports":"ICAI FAQ 2.7: register on or before 1 January for a May exam, 1 May for September, 1 September of the previous year for January.","publisher":"ICAI"},"tentative":true,"label_kind":"not_verified_yet"},{"date":"2027-01-03","basis":"Stated in the official notice for this cycle. Announced 23 Sep 2026; ICAI says no change even if a day becomes a public holiday. Not open to a student still in Class 12.","event":"exam","label":"January 2027 sitting (Paper 1 to 4 on 3, 5, 7 and 9 Jan)","source":{"url":"https://resource.cdn.icai.org/94359exam-aps6372-stu-iff-jan2027.pdf","kind":"official","title":"Important Announcement No. 13-CA (EXAM)/JANUARY/2027, 23 September 2026","accessed":"2026-10-13","supports":"ICAI announcement of 23 Sep 2026: Foundation exam on 3, 5, 7 and 9 January 2027; papers 1-2 at 2-5 pm, 3-4 at 2-4 pm.","publisher":"ICAI"},"date_end":"2027-01-09","tentative":false,"label_kind":"verified","open_to_class12":false},{"date":"2027-03-03","basis":"Pattern of the last cycle: the May 2026 form opened 3 Mar 2026 (the January 2027 form follows the same two-months-before rhythm: 3 Nov 2026). Not announced for 2027.","event":"registration_opens","label":"May 2027 exam form opens","source":{"url":"https://resource.cdn.icai.org/90479exam-aps3980-imp-date-may2026.pdf","kind":"official","title":"Important Dates, May 2026 exam forms (Foundation, Intermediate, Final)","accessed":"2026-10-13","supports":"ICAI Important Dates: online exam form for May 2026 starts 3 March 2026, 10:00 IST; 16 March without late fee; 19 March with late fee.","publisher":"ICAI"},"tentative":true,"label_kind":"not_verified_yet"},{"date":"2027-03-08","basis":"Pattern of the last cycle: January 2026 results were declared on 8 Mar 2026 (ICAI announcement list). Not announced for 2027.","event":"result","label":"January 2027 sitting result","source":{"url":"https://boslive.icai.org/examination_announcement.php","kind":"official","title":"ICAI Board of Studies: examination announcements list","accessed":"2026-10-13","supports":"ICAI announcements list: results of Intermediate and Foundation exams held in January 2026 declared on 8 March 2026.","publisher":"ICAI"},"tentative":true,"label_kind":"not_verified_yet","open_to_class12":false},{"date":"2027-03-16","basis":"Pattern of the last cycle: the May 2026 form closed 16 Mar 2026 without late fee (19 Mar with late fee). Not announced for 2027.","event":"registration_closes","label":"May 2027 exam form closes (no late fee); late fee till 19 Mar","source":{"url":"https://resource.cdn.icai.org/90479exam-aps3980-imp-date-may2026.pdf","kind":"official","title":"Important Dates, May 2026 exam forms (Foundation, Intermediate, Final)","accessed":"2026-10-13","supports":"ICAI Important Dates: May 2026 form last date without late fee 16 March 2026; with late fee 19 March 2026; correction 20-22 March.","publisher":"ICAI"},"tentative":true,"label_kind":"not_verified_yet"},{"date":"2027-05-01","basis":"ICAI's standing rule (FAQ updated Sep 2024): on or before 1 May for a September sitting. A rule, not a 2027 notice.","event":"registration_closes","label":"Course registration deadline for the September 2027 sitting","source":{"url":"https://icai-call-sahayata.icai.org/wp-content/uploads/2025/03/About-CA-Course-Oro-FAQ.pdf","kind":"official","title":"FAQs on the New Scheme of Education and Training (last updated 27 Sep 2024)","accessed":"2026-10-13","supports":"ICAI FAQ 2.7: register on or before 1 May for a September exam.","publisher":"ICAI"},"tentative":true,"label_kind":"not_verified_yet"},{"date":"2027-05-14","basis":"Pattern of the last cycle: May 2026 Foundation was on 14, 16, 18 and 20 May, announced 12 Dec 2025. Not announced for 2027.","event":"exam","label":"May 2027 sitting","source":{"url":"https://resource.cdn.icai.org/89856exam-aps3493.pdf","kind":"official","title":"Important Announcement, CA Exams May 2026, 12 December 2025","accessed":"2026-10-13","supports":"ICAI announcement of 12 Dec 2025: Foundation exam on 14th, 16th, 18th and 20th May 2026.","publisher":"ICAI"},"date_end":"2027-05-20","tentative":true,"label_kind":"not_verified_yet"},{"date":"2027-07-06","basis":"Pattern of the last cycle: May 2025 results were declared on 6 Jul 2025 (ICAI announcement list). Only one cycle checked.","event":"result","label":"May 2027 sitting result","source":{"url":"https://boslive.icai.org/examination_announcement.php","kind":"official","title":"ICAI Board of Studies: examination announcements list","accessed":"2026-10-13","supports":"ICAI announcements list: results of the May 2025 exams declared on 6 July 2025 (announced as likely on that date).","publisher":"ICAI"},"tentative":true,"label_kind":"not_verified_yet"},{"date":"2027-09-02","basis":"Pattern of the last cycle: September 2026 Foundation was on 2, 5, 7 and 9 Sep, announced 2 May 2026. Not announced for 2027.","event":"exam","label":"September 2027 sitting","source":{"url":"https://resource.cdn.icai.org/92035exam020526.pdf","kind":"official","title":"Important Announcement, CA Exams September and November 2026, 2 May 2026","accessed":"2026-10-13","supports":"ICAI announcement of 2 May 2026: Foundation exam on 2nd, 5th, 7th and 9th September 2026.","publisher":"ICAI"},"date_end":"2027-09-09","tentative":true,"label_kind":"not_verified_yet"}],"examId":"ca_foundation","pattern":"Four papers of 100 marks each: Accounting, Business Laws, Quantitative Aptitude and Business Economics. Papers 1 and 2 are descriptive (3 hours); Papers 3 and 4 are multiple-choice (2 hours) with -0.25 for each wrong answer. To pass: at least 40% in each paper and 50% in total at one sitting. Held three times a year (January, May, September).","sources":{"fee":{"url":"https://resource.cdn.icai.org/94454exam-aps6448-fc-jan2027.pdf","kind":"official","title":"Fee Chart, January 2027 exams","accessed":"2026-10-13","supports":"ICAI Fee Chart January 2027: Foundation exam fee Rs 1,500 in India; late fee Rs 600 from 17 to 19 November 2026.","publisher":"ICAI"},"pattern":{"url":"https://icai-call-sahayata.icai.org/wp-content/uploads/2025/03/About-CA-Course-Oro-FAQ.pdf","kind":"official","title":"FAQs on the New Scheme of Education and Training (last updated 27 Sep 2024)","accessed":"2026-10-13","supports":"ICAI FAQ 2.9-2.14: four 100-mark papers, papers 1-2 subjective and 3-4 objective with -0.25, pass 40% each and 50% aggregate, three sittings a year.","publisher":"ICAI"},"syllabus":{"url":"https://resource.cdn.icai.org/76829bos61899-foundation.pdf","kind":"official","title":"CA Foundation Course syllabus (May 2024 and subsequent exams)","accessed":"2026-10-13","supports":"ICAI Foundation syllabus (applies from May 2024 exams): four papers with section lists and weightages.","publisher":"ICAI"},"eligibility":{"url":"https://icai-call-sahayata.icai.org/wp-content/uploads/2025/03/About-CA-Course-Oro-FAQ.pdf","kind":"official","title":"FAQs on the New Scheme of Education and Training (last updated 27 Sep 2024)","accessed":"2026-10-13","supports":"ICAI FAQ 2.1, 2.5-2.7: register after Class 10; first attempt after appearing in Class 12; four months' registration before the exam month.","publisher":"ICAI"}},"attempts":"No limit on the number of attempts while your registration is valid; registration lasts 4 years from the first eligible attempt and cannot be revalidated (ICAI FAQ, Sep 2024).","fullName":"Chartered Accountancy Foundation Examination","syllabus":[{"units":["Theoretical framework","Accounting process","Bank reconciliation statement","Inventories","Depreciation and amortisation","Bills of exchange and promissory notes","Final accounts of sole proprietors","Financial statements of not-for-profit organisations","Accounts from incomplete records","Partnership and LLP accounts","Company accounts"],"subject":"Paper 1: Accounting"},{"units":["Indian regulatory framework","Indian Contract Act, 1872","Sale of Goods Act, 1930","Indian Partnership Act, 1932","Limited Liability Partnership Act, 2008","Companies Act, 2013","Negotiable Instruments Act, 1881"],"subject":"Paper 2: Business Laws"},{"units":["Part A, Business Mathematics (40 marks): ratio and proportion, indices and logarithms, equations, mathematics of finance, permutations and combinations, sequence and series, sets, basic differential calculus","Part B, Logical Reasoning (20 marks): number series and coding, direction tests, seating arrangements, blood relations","Part C, Statistics (40 marks): statistical representation, central tendency and dispersion, probability, theoretical distributions, correlation and regression, index numbers"],"subject":"Paper 3: Quantitative Aptitude"},{"units":["Introduction to business economics","Theory of demand and supply","Theory of production and cost","Price determination in different markets","Determination of national income","Business cycles","Public finance","Money market","International trade","Indian economy"],"subject":"Paper 4: Business Economics"}],"sourceUrl":"https://www.icai.org","updatedAt":"2026-10-14T19:42:39.900272+00:00","verifiedAt":null,"conductedBy":"Institute of Chartered Accountants of India (ICAI)","eligibility":"Register for the Foundation course after passing Class 10. 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For a Class 12 student today that means the May 2027 sitting is the earliest, with registration done by 1 January 2027; the January 2027 sitting is not open to you.","patternNote":null,"officialSite":"https://www.icai.org","profileValue":"CA Foundation","patternNoteSource":null},"links":[{"rel":"template","id":"template/chartered-accountant"}],"sources":[{"label":"Institute of Chartered Accountants of India (ICAI) (official site)","url":"https://www.icai.org/","trust":"verified","method":"official"},{"label":"FAQs on the New Scheme of Education and Training (last updated 27 Sep 2024)","url":"https://icai-call-sahayata.icai.org/wp-content/uploads/2025/03/About-CA-Course-Oro-FAQ.pdf","asOf":"2026-10-13","trust":"verified","method":"official"},{"label":"Fee Chart, January 2027 exams","url":"https://resource.cdn.icai.org/94454exam-aps6448-fc-jan2027.pdf","asOf":"2026-10-13","trust":"verified","method":"official"},{"label":"CA Foundation Course syllabus (May 2024 and subsequent exams)","url":"https://resource.cdn.icai.org/76829bos61899-foundation.pdf","asOf":"2026-10-13","trust":"verified","method":"official"},{"label":"Important Dates, January 2027 exam forms (Foundation, Intermediate)","url":"https://resource.cdn.icai.org/94423exam290926.pdf","asOf":"2026-10-13","trust":"verified","method":"official"},{"label":"FAQs on the New Scheme of Education and Training (last updated 27 Sep 2024)","url":"https://icai-call-sahayata.icai.org/wp-content/uploads/2025/03/About-CA-Course-Oro-FAQ.pdf","asOf":"2026-10-13","trust":"unverified","method":"official"},{"label":"Important Announcement No. 13-CA (EXAM)/JANUARY/2027, 23 September 2026","url":"https://resource.cdn.icai.org/94359exam-aps6372-stu-iff-jan2027.pdf","asOf":"2026-10-13","trust":"verified","method":"official"}],"trust":"unverified","origin":"dataset","asOf":"2026-10-14","digest":"sha256:ab41e2139ae9fd743995862dfc589bb8ea61c56f9e20301f08aeb666f10817c2"}