CA – FOUNDATION COURSE DETAILS

After getting registered for Foundation Course, students are also required to fill in separate application form for appearing in Foundation Examination.
Foundation Course registration is valid for 3 years and can be revalidated any number of times for further 3 years period by paying revalidation fee of Rs. 300/- or as decided by the Council from time to time.

About the Course

Foundation Course is the entry level for Chartered Accountancy Course. Students after appearing in class 12th examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto, can register for Foundation Course. Students can appear in the Foundation Examination after qualifying the senior secondary (10+2) examination conducted by an examining body constituted by law in India or an examination recognised by the Central Government as equivalent there to. Students after registration to the course are required to complete a minimum of 4 months study period from the
date of registration in order to be eligible to appear in the Foundation Examination, i.e., students registered on or before 30th June/ 31st December will be eligible to appear in November/ May examination, as the case may be.
Students who are Graduates/ Post Graduates with prescribed percentage marks or its equivalent grade in the examination conducted by any recognized University (including Open University) or Intermediate level examination passed students of The Institute of Cost Accountants of India or The Institute of Company Secretaries of India are exempted from passing Foundation Course. Such students on fulfilling the requirements
can register directly to Intermediate Course.
Foundation Course comprises of four papers, out of which two are subjective and two are objective type. Negative marking for choosing wrong options is there in objective papers.
Foundation Examinations are held twice a year in the months of May and November. Examination Department issues notifications/announcements regarding conduct of Foundation Examination on Institute’s website www.icai.org/Newspapers. The said notification contains the proposed Examination Centres, in India and abroad.

Subjects covered in Foundation Course

Paper-1: Principles and Practice of Accounting (100 Marks)
Paper-2: Business Law & Business Correspondence and Reporting (100 Marks)
Section A: Business Law (60 Marks)
Section B: Business Correspondence and Reporting (40 Marks)
Paper-3: Business Mathematics and Logical Reasoning & Statistics (100 Marks)
Part I: Business Mathematics and Logical Reasoning (60 Marks)
Part II: Statistics (40 Marks)
Paper-4: Business Economics & Business and Commercial Knowledge (100 Marks)
Part I: Business Economics (60 Marks)
Part II: Business and Commercial Knowledge (40 Marks)
Paper-3 and Paper-4 are objective type papers with negative marking.
The Board of Studies issues comprehensive study materials covering all four subjects.

Passing criteria in Foundation Examination

 A student who has appeared in the Class 12 examination conducted by an examining body constituted by law in
India (or an examination recognized by the Central Government as equivalent thereto) may register for
Foundation Course.
A registered student may appear in Foundation Examination after he/ she has qualified the Senior Secondary
Examination* (10+2 examination) conducted by an examining body constituted by law in India (or an examination
recognized by the Central Government as equivalent thereto) and has complied with such requirements as may
be specified by the Council from time to time.
A student who has got himself/ herself registered for Foundation Course and has undergone a minimum of four
months study period is eligible to appear in the Foundation Examination, i.e., students registered on or before 30th
June/31st December will be eligible to appear in November/May examination respectively.
Foundation Examinations are held in May&November every year.

* List of Examinations treated as equivalent to Senior Secondary Examination:

1. Board of Intermediate Education, Andhra Pradesh
2. Assam Higher Secondary Education Council
3. Bihar School Examination Board
4. Central Board of Secondary Education (CBSE)
5. Chhatisgarh Board of Secondary Education
6. Council for Indian School Certificate Examinations (CISCE)
7. Goa Board of Secondary and Higher Secondary Education
8. Gujarat Secondary & Higher Secondary Education
9. Board of School Education, Haryana
10. H. P. Board of School Education
11. J & K State Board of School Education
12. Jharkhand Academic Council
13. Government of Karnataka Department of Pre-University Education
14. Kerala Board of Higher Secondary Education
15. Maharashtra State Board of Secondary & Higher Secondary Education
16. Board of Secondary Education, Madhya Pradesh
17. Council of Higher Secondary Education, Manipur
18. Meghalaya Board of School Education
19. Mizoram Board of School Education
20. Nagaland Board of School Education
21. Council of Higher Secondary Education, Orissa
22. Punjab School Education Board
23. Board of Secondary Education, Rajasthan
24. Tamil Nadu State Board of School Examinations
25. Tripura Board of Secondary Education
26. U. P. Board of High School and Intermediate Education
27. Board of School Education, Uttarkhand
28. West Bengal Council of Higher Secondary Education

29. Chhatisgarh State Open School
30. M.P. State Open School
31. National Institute of Open Schooling
32. Rajasthan State Open School
33. The West Bengal Council of Ravindra Open Schooling
34. Banasthali Vidyapith
35. 5 (Five) passes at GCE ‘O’ level/GCSE/IGCSE in A/B/C Grades and two passes at GCE ‘Advanced’ level
examination of the approved British Examining Bodies is recognized by the Association of Indian
Universities as equivalent to +2 stage qualification of an Indian Body.
36. Students who have completed two years of higher education including Diploma course after passing 10th
class, conducted either by Central/ State Government(s) and on passing such a course have either been
admitted to first year of graduation course or have passed the graduation course conducted by any
University, including Open Universities, established by law in India shall be also eligible for admission to the
Foundation Course.
37. 10+2 Examination of any other recognized Board/University not covered above but recognized by
Association of Indian Universities (AIU) as equivalent to Senior Secondary (10+2) Examination as
recognized by Central Government.

Registration

A candidate has to register for Foundation Course by filling Online Registration Form available on ICAI website
(www.icai.org) in “Course Registration Forms” under “Students tab”. While filling the online form, candidates should
take care of the following:

  1.  After filling the Online Form pay the required fees online using the payment gateway.
  2.  On successful payment, system will automatically generate the Form, which is to be printed.
    Following documents are to be submitted to concerned Regional Office within 7 days of the date of online registration
    along with the print out of the online registration form, duly signed by the candidate.
  3.  The duly signed printout of online successful registration form in hard copy
  4. Attested copy of Admit Card / Mark sheet of Class 12 examination issued by the respective Board
  5.  One recent colour photograph (affixed on the printout of the online successful registration form)
  6. Attested copy of proof of Nationality, if student is a foreigner.
  7. Attested copy of proof of special category certificate i.e SC/ST, OBC, Differently abled.
  8.  Attested copy of the 10th Marksheet/ Admit Card of 10th class indicating the Name and Date of Birth

The form and documents are to be submitted in consonance with the address at the following Regional Offices:

Gujarat, Maharashtra, Goa and Union Territories of
Daman & Diu and Dadra & Nagar Haveli

Western India Regional Council of
The Institute of Chartered Accountants of India
ICAI BHAWAN, 27, Cuffe Parade, Colaba, Mumbai –
400 005, Phone: 022 -39893989 Fax: 022-39802953
ICAI Tower, C-40, G Block, Opp. MCA Ground,
Beside Standard Chartered Bank, Bandra Kurla
Complex, Bandra (East), Mumbai – 400 051
E-mail: wro@icai.in
Rajasthan Vidyarthi GRUH, Lallubhai Park, Andheri
West, Mumbai – 400 058

Andhra Pradesh, Telangana, Kerala, Karnataka ,
Tamil Nadu and the Union Territories of Pondicherry
and Lakshadweep Islands

Southern India Regional Council of
The Institute of Chartered Accountants of India
ICAI BHAWAN, 122, M.G. Road, Post Box No. 3314,
Nungambakkam, Chennai – 600 034
Phone: 044-39893989 Fax: 044-30210355
E-mail: sro@icai.in

Assam, Meghalaya, Nagaland, Odisha, West
Bengal, Manipur, Tripura, Sikkim, Arunachal
Pradesh, Mizoram, Andaman -Nicobar Islands

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Uttar Pradesh, Bihar, Madhya Pradesh,
Rajasthan, Uttarakhand, Chhattisgarh and
Jharkhand

Central India Regional Council of
The Institute of Chartered Accountants of India
ICAI BHAWAN, Post Box No. 314, 16/77 B, Civil
Lines, Behind Reserve Bank of India, Kanpur – 208
001 Phone: 0512-3989398, Fax: 0512-3011173
E-mail: cro@icai.in

Delhi, Haryana, Himachal Pradesh, Jammu &
Kashmir, Punjab and Union Territory of Chandigarh

Northern India Regional Council of
The Institute of Chartered Accountants of India
ICAI BHAWAN, 52-54, Institutional Area,
Vishwas Nagar, Shahdara, Near,
Karkardooma Courts, Delhi – 110 032
Phone: 011-39893990, 30210601, Fax: 011-
30210680
E-mail: nro@icai.in

On completion of the registration process, the study material will be sent to the candidates through Centralized Dispatch System (CDS).

PAPER I

PAPER II

PAPER III

PAPER IV