The CA Foundation Exam is the first level of the prestigious Chartered Accountancy (CA) Course, conducted by the Institute of Chartered Accountants of India (ICAI). Every year, thousands of aspiring Chartered Accountants from India and abroad appear for this exam to begin their professional journey in accounting and finance.
The CA Foundation Exam is conducted three times a year — in January, June, and September — giving students multiple opportunities to qualify. Candidates preparing for the CA Foundation Exam 2026 must be familiar with the exam schedule, registration process, eligibility criteria, syllabus, and pattern to plan their preparation effectively.
CA Foundation Exam 2026 Overview
The CA Foundation Exam 2026 will be conducted offline and will comprise four papers. According to the official notification by ICAI, the CA Foundation January 2026 exam will be held from January 18 to January 25, 2026.
This entry-level exam is designed to test students’ conceptual understanding of Accounting, Business Laws, Mathematics, and Economics—subjects that form the core of the Chartered Accountancy curriculum. With the right preparation and understanding of the exam pattern, students can confidently clear the CA Foundation Exam on their first attempt.
CA Foundation January 2026 Exam Dates
The CA Foundation January 2026 exam dates have been officially announced by ICAI. The exams will take place on January 18, 20, 22, and 24, 2026, in the afternoon session.
No exams will be held on January 14, 2026, due to national festivals like Makar Sankranti, Magha Bihu, and Pongal.
|
Paper |
Exam Date (January 2026) |
|
Paper 1 |
January 18, 2026 |
|
Paper 2 |
January 20, 2026 |
|
Paper 3 |
January 22, 2026 |
|
Paper 4 |
January 24, 2026 |
Students are advised to note these dates and plan their revision timetable accordingly.
CA Foundation Exam 2026 Application Process
The CA Foundation Exam 2026 application can be completed online through the ICAI Self Service Portal (SSP). The process involves the following steps:
- Registration:
Visit the official ICAI website and register for the CA Foundation course by providing personal and academic details. Upload scanned copies of your Class 10 and 12 certificates, passport-size photo, and signature. - Fee Payment:
Pay the registration fee online — ₹1500 for Indian students and $325 for international candidates. - Form Filling:
Complete the CA Foundation exam form on the ICAI SSP Portal before the last date (typically four months prior to the exam). - Document Submission:
Submit the printed application form along with copies of academic certificates and ID proof as per ICAI’s requirements.
CA Foundation Exam 2026 Eligibility Criteria
ICAI has specified clear eligibility conditions for appearing in the CA Foundation Exam 2026:
- Students who have passed Class 12 or are appearing in Class 12 exams from a recognized board are eligible.
- Students can also apply for provisional registration after completing Class 10.
- Candidates must complete at least four months of study before the exam date.
This ensures that students have adequate academic grounding to understand the key subjects of Accounting, Business Laws, Economics, and Mathematics.
CA Foundation 2026 Syllabus
The CA Foundation Syllabus 2026 covers four papers, focusing on both theoretical understanding and practical application. The syllabus builds the essential base for higher CA levels by covering topics from commerce, business laws, mathematics, and economics.
|
Paper |
Subject |
|
Paper 1 |
Accounting |
|
Paper 2 |
Business Laws |
|
Paper 3 |
Quantitative Aptitude |
|
Paper 4 |
Business Economics |
Each subject aims to strengthen students’ analytical, logical, and problem-solving abilities—key skills for every Chartered Accountant.
CA Foundation Exam 2026 Pattern
The CA Foundation 2026 Exam Pattern is designed to evaluate both conceptual clarity and practical reasoning skills. It includes subjective and objective papers, each carrying 100 marks, totaling 400 marks.
|
Particulars |
Details |
|
Mode of Exam |
Pen-and-Paper (Offline) |
|
Type of Questions |
Paper 1 & 2 – Subjective Paper 3 & 4 – Objective |
|
Exam Duration |
Paper 1 & 2 – 3 hours Paper 3 & 4 – 2 hours |
|
Medium |
English or Hindi |
|
Total Papers |
4 |
|
Total Marks |
400 (100 per paper) |
|
Negative Marking |
Applicable for Paper 3 & 4 (−0.25 per wrong answer) |
CA Foundation Exam Form January 2026
Candidates can apply for the CA Foundation January 2026 exam online through the ICAI Self Service Portal (https://eservices.icai.org).
- Application Opens: First week of November 2025
- Last Date (Without Late Fee): November 16, 2025
- Last Date (With Late Fee): To be announced by ICAI
- Last Date for Course Registration: September 1, 2025 (Tentative)
Registration Fee Details
|
Exam Centre |
Fee |
|
India |
₹1,500 |
|
Kathmandu, Nepal |
₹2,200 |
|
Overseas (except Kathmandu) |
$325 |
Documents Required
- Class 10 & 12 Marksheet/Certificate
- Passport-size Photograph
- Scanned Signature
CA Foundation Admit Card January 2026
The CA Foundation Admit Card for the January 2026 exam will be released approximately 15 days before the exam, likely in the last week of December 2025.
Candidates can download the admit card from the ICAI website using their registration ID and password. It will include important details such as:
- Candidate’s Name & Photograph
- Exam Centre & Address
- Exam Dates & Timings
- Instructions for Exam Day
CA Foundation Exam Results 2026
The CA Foundation Result 2026 is expected to be released 6–8 weeks after the exam, around March 2026. Results will be available online on the ICAI official portal.
Students can check their results using their Roll Number, PIN, or Registration Number. ICAI will also publish the toppers’ list and pass percentage statistics along with the results.
Conclusion
The CA Foundation January 2026 Exam is an important step for every student who wants to become a Chartered Accountant. With good preparation, regular practice, and clear understanding of the subjects, you can easily pass this exam and move closer to your dream.
At Smart Learning Destination, we offer experienced teachers, simple study materials, and concept-focused classes to help you prepare effectively and clear the CA Foundation Exam 2026 with confidence.
