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Chartered Accountant Foundation Course Info

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Updated on Dec 18, 2024

Pallavi

ICAI CA Foundation 2025 January session exam dates have been announced by the institute. According to the schedule, the exam will be conducted on January 12th, 14th, 16th and 18th, 2025. Candidates willing to register for the Foundation 2025 exam can fill out the application form from November 10, 2024. The last date to apply for the exam will be November 23, 2024. In the last session exam conducted in June 2024, a total of 13,749 out of 91,900 students qualified, making the overall pass percentage 14.96%.

CA CA Foundation 2025

As per ICAI CA Foundation 2025 exam pattern, the test will be conducted in both offline as well as online CBT-based modes. The question paper is divided into four sections with 100 marks each. The total duration of the CA Foundation exam is 5 Hours. There will be a sectional time limits of 3 hours and 2 hours for Paper 1 and 2 and Paper 3 and 4 respectively. Negative marking implies for the multiple choice-based questions as 0.25 per incorrect attempt. The overall difficulty level of the exam remains easy to moderate.

ICAI CA Foundation 2025 results are published in the form of scorecards. Students can check their results by entering the roll number and registration number. Candidates are provided one month to apply for the verification of his/ her marks if required. Aspirants will be declared as pass if they secure 40% marks in each of the four papers and 50% marks in the overall aggregate.

What is ICAI CA Foundation 2025 Examination?

The Chartered Accountant (CA) Foundation exam is conducted by the Institute of Chartered Accountants of India. The test is administered on a national level. The institute conducts the examination three times every year. Students who have passed their class 10th examination from a recognized Board can also appear for the examination. The ICAI also conducts the CA examination in another two levels, called Intermediate and Final tests. The institute offers the CA degree which is equivalent to the postgraduate. Apart from different Indian cities, the exam is also conducted in overseas centers such as Bhutan, Kathmandu, Dubai, etc.

ICAI CA Foundation 2025 Examination Highlights

Candidates can check the below-mentioned highlights to understand ICAI CA Foundation 2025 exam insights:

Particulars Details
Exam Name Institute of Chartered Accountants of India Chartered Accountant Foundation Exam (ICAI CA)
Conducting Body The Institute of Chartered Accountants of India (ICAI)
Exam Level National
Exam Frequency Three Times a Year
Number of Students Appeared in the Last Session 91,900
Number of Candidates Qualified in the Last Session 13,749 (14.96%)
Application Fees Indian Centers: INR 1500Bhutan and Kathmandu Centres: INR 2200
Exam Duration 5 Hours
Paper-wise Time Duration
  • Paper 1 and 2: 2 Hours
  • Paper 3 and 4: 3 Hours
Medium of Exam Bilingual (English and Hindi)
Number of Questions 400
Total Marks 400
Marking Scheme
  • Correct Answer: +1
  • Incorrect Answering: MCQs (-0.25), Subjective (N/A)
  • Unattempted Question: 0
Official Website icai.org
Helpdesk Telephone Number: 3894815Email ID: foundation_examhelpline@icai.in

ICAI CA Foundation 2025 Exam Dates

The Institute of Chartered Accountants of India (ICAI) released January session 2025 examination dates via a circular. Students must visit the website regularly to stay up to date with all the event-wise exam dates:

Events Dates (Out)
ICAI CA Foundation 2025 Notification Release Date September 20, 2024
ICAI CA Foundation 2025 Application Form Release Date November 10, 2024
Last Date to Register for ICAI CA Foundation 2025 without a Late Fee November 23, 2024
Last Date to Register for ICAI CA Foundation 2025 with a Late Fee of INR 600 November 26, 2024
ICAI CA Foundation 2025 Admit Card Release Date Last Week of December 2024
ICAI CA Foundation 2025 January Session Exam Date January 12th, 14th, 16th and 18th, 2025
ICAI CA Foundation 2025 Result Publication Date February 2025

ICAI CA Foundation 2025 Application Process

The application process for ICAI CA Foundation exam is carried out at the website, eservices.icai.org. All the eligible students need to register first with their name, date of birth, country code, mobile number, email ID, etc. Candidates will receive respective registration numbers and passwords for login purposes post OTP verification is completed successfully. The uploaded photograph and signature must be 20-50 KB and 10-20 KB respectively. ICAI CA Foundation registration fee is different according to different centers. For Indian centers, the fee is INR 1500 and for the Bhutan and Kathmandu centers, the fee is INR 2200.

ICAI CA Foundation 2025 Eligibility Criteria

The Institute of Chartered Accountants of India (ICAI) has not set any age bars to appear in their CA Foundation exam. All Indian, Bhutan, Kathmandu, and other overseas citizens are allowed to sit for the examination. The overseas cities eligible are Abu Dhabi, Bahrain, Doha, Dubai, Kuwait, and Muscat. Students need to have completed class 10+2 from a recognized Board, passed with a Diploma degree, and have a bachelor’s degree. Also, candidates can apply for the exam even with class 10th qualification.

ICAI CA Foundation 2025 Syllabus

ICAI CA Foundation 2025 syllabus has also been updated by the institute and is the same as last year. The difficulty level of the syllabus is easy to moderate. There will be four papers and the syllabus of the same is as follows:

Papers Units
Principles and Practice of Accounting
  • Theoretical Framework
  • Accounting Process
  • Bank Reconciliation Statement
  • Inventories
  • Concept and Accounting of Depreciation
  • Accounting for Special Transactions
  • Final Accounts of Sole Proprietors
  • Partnership Accounts
  • Financial Statements of Not-for-Profit Organizations
  • Introduction to Company Accounts
Business Laws and Business Correspondence and Reporting
  • Business Laws
  • Business Correspondence and Reporting
Business Mathematics, Logical Reasoning, and Statistics
  • Business Mathematics
  • Logical Reasoning
  • Statistics
Business Economics and Business and Commercial Knowledge
  • Business Economics
  • Business Commercial Knowledge

ICAI CA Foundation 2025 Exam Pattern

ICIA CA Foundation 2025 exam will be conducted in both online and offline modes. Both multiple-choice-based and subjective questions will be asked in the examination. The highlights of the question paper pattern of ICAI CA Foundation 2025 exam are as follows:

Particulars Details
Mode Both Online and Offline
Test Duration 5 Hours
Sectional Time Duration Paper 1 and 2: 2 Hours

Paper 3 and 4: 3 Hours

Type of Questions Multiple-Choice-Based Questions, and Subjective Questions
Medium Bilingual (English and Hindi)
Total Number of Questions 400
Section-wise Total Number of Questions
  • Paper 1: 100
  • Paper 2: 100
  • Paper 3: 100
  • Paper 4: 100
Total Marks 400
Sections
  • Principles and Practice of Accounting
  • Business Laws and Business Correspondence and Reporting
  • Business Mathematics, Logical Reasoning, and Statistics
  • Business Economics, and Business, and Commercial Knowledge
Marking Scheme
  • Correct Answer: +1
  • Unattempted Question: 0
Negative Marking
  • MCQs: -0.25
  • Subjective: No Negative Marking

ICAI CA Foundation 2025 Admit Card

The institute releases the hall tickets two weeks before the exam commences. It is one of the essential documents required on exam day and also during the counselling process. Along with the same, any photo identification proof needs to be carried on the day of the exam. Students need to enter respective registration numbers and passwords in the form of date of birth to log in and download the hall tickets. All the aspirants on their admit cards can check the exam day-related instructions mentioned to be followed. Candidates must reach the allotted exam center 2 hours before it starts.

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ICAI CA Foundation 2025 Result

ICAI CA Foundation 2025 results can be checked by entering the registration number and roll number. The results will include names, roll numbers, paper-wise, and total marks obtained marks. Students are also given the chance to verify the marks within one month of the publication of the results. The previous year, the overall pass percentage of male candidates was 15.66% and 14.14% of female candidates.

ICAI CA Foundation 2025 Cut Off

Candidates must obtain 40% marks in each of the four papers to be called a pass-out student. It means students must obtain 40 out of 100 in all of the four papers. Apart from this, a 50% aggregate is also required to be obtained. Students obtaining higher than this will be regarded with merit.

Exam Dates

DateEvent
May 03, 2025 - May 03, 2025Exam Date
Nov 10, 2024 - Jan 01, 2025Registration

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