CA-Foundation – All That You Must Know About The First Stage Of CA Curriculum

CA Vijender Aggarwal

Registering for the CA Foundation Course is the first step in your journey to becoming a Chartered Accountant. Here’s a step-by-step guide to assist you in navigating the registration process.

Registration Procedure

CAI has a centralized Self-Service Portal for the registration process and uploading of self-attested documents. The initial registration and all subsequent administrative activities for students enrolled in Intermediate and Final courses can be completed through this portal, removing the requirement for in-person visits or Submitting physical document.

Candidate must visit the link  https://www.icai.org/post/students-services  for the  registration process and click on the link –  Entry level forms [CA Foundation and Intermediate (Direct Entry)]. Candidates must need a valid email address and mobile number to complete the OTP-based registration process and submit soft copies of their documents. Once the forms are successfully submitted, the Institute will verify the documents and confirm the registration. Candidates will receive information on how to order study materials through the Centralised Distribution System portal at, icai-cds.org.

Paper At CA-Foundation Level

Paper 1– Accounting

Paper 2– Business Laws

Paper 3– Quantitative Aptitude

  • Business Mathematics
  • Logical reasoning
  • Statistics

Paper 4– Business Economics

CA Foundation

Paper 1- Accounting (100 Marks)

  • To develop an understanding of the basic fundamental concepts and principles of accounting and to apply them in the preparation of financial statements and basic problem-solving.

Paper 2- Business Laws (100 Marks)

  • To develop a foundational understanding of contract and sales laws, as well as various business structures and their challenges, to navigate the business environment and effectively address basic application-oriented challenges.

Paper 3- Quantitative Aptitude (100 Marks)

  • To build a foundational understanding of essential mathematical and statistical tools and apply them in Business, Finance, and Economic contexts.
  • To develop logical reasoning skills.

Paper 4- Business Economics (100 Marks)

  • To develop an understanding of economic concepts and theories while developing the skills to addressing application-oriented challenges.

Admission To CA Foundation Examination

1.A candidate shall be eligible for admission for the CA Foundation Examination if:

  • He/she is registered on or before four months before the month of the CA Foundation Examination which is scheduled for January, May & September as determined by the Council.
  • He/she has prepared for the Senior Secondary (10+2) examination conducted by a law stablish examining body in India or for an examination recognized by the Central Government or State Government as equivalent (see Annexure A).

2. Candidates must pay the examination fee as determined by the Council for CA Foundation Examination.

Note: Candidates are advised to regularly check the institute’s website at www.icai.org to stay updated on any recent developments.

Requirements For Passing CA Foundation Examination:

  • A candidate is deemed to have passed the CA Foundation Examination if they obtain a minimum of 40% in each paper and achieve an overall aggregate of atleast 50% across all papers.
  • Papers 1 and 2 will be subjective types, whiile papers 3 and 4 will be objective types with negative markings.

Annexure A - List of Examinations Considered Equivalent to the Senior Secondary Examination:

  • Board of Intermediate Education, Andra Pradesh
  • Assam Higher Education, Andhra Pradesh
  • Bihar School Examination Board
  • Central Board of Secondary Education (CBSE)
  • Chhattisgarh Board of Secondary Education
  • Council for Indian School Certificate Examination (CISCE)
  • International Baccalaureate (IB) Diploma
  • Gujarat Secondary and Higher Secondary Education Board
  • Board of School Education, Haryana
  • Himachal Pradesh Board of School Education
  • State Board Class 12 Examinations
  • Jharkhand Academic Council
  • Govt. of Karnataka Department of Pre-University Education
  • Kerala Board of Higher Secondary Education
  • Cambridge International Examinations
  • Board of Secondary Education, Madhya Pradesh
  • Meghalaya Board of School Education
  • Mizoram Board of School Education
  • Nagaland Board of School Education
  • Council of Higher Secondary Education, Odisha
  • Punjab School Education Board
  • Board of Secondary Education, Rajasthan
  • Tamil Nadu State Board of School Examinations
  • Tripura Board of Secondary Education
  • CBSE Class 12 Examination
  • Board of School Education, Uttarakhand
  • West Bengal Council of Higher Secondary Education
  • Chhattisgarh State Open School
  • Madhya Pradesh State Open School
  • National Institute of Open Schooling
  • Rajasthan State Open School
  • West Bengal Council of Ravindra Open School
  • Banasthali Vidyapith