CA Foundation Course Sept 2025, Check Eligibility, Syllabus, Registration, and Exam Details
Explore CA Foundation Course Sept 2025 details: syllabus, fees, eligibility, registration & exam dates. Start your journey toward a chartered accountant career today.
Table of Content
- CA Foundation Course Details for Sept 2025
- What is CA Foundation?
- CA Foundation Exam Details for Sept 2025
- Eligibility Criteria for CA Foundation Course?
- CA Foundation Exam Pattern for Sept 2025
- CA Foundation Subjects-wise Syllabus for Sept 2025
- CA Foundation Admit Card 2025
- CA Foundation Important Dates for May Session 2025
- How to Register for the CA Foundation Course?
- CA Foundation Registration Validity
- CA Foundation Course Fee
- How to Prepare for the CA Foundation Course
- Summary
If you are starting your CA trip, the first step is to go to the CA Foundation. The CA Foundation course Sept 2025 helps you understand the basic principles of accounts. The Institute of Chartered Accountants of India (ICAI) conducts the Foundation Examination annually.
Earlier, the CA Foundation Examination was conducted 2 times a year, but from 2024, it will be held 3 times a year in January, May/June, and September.
To become a chartered accountant, a CA Foundation course is the initial level of a chartered accountant course. At this stage, you will study the principles of accounts, professional laws, quantitative qualifications, and professional economics. ICAI has updated the fixed dates of CA Foundation registration to their new plan.
Get full, detailed observation of the CA Foundation course from this blog; get registration details, eligibility, examination, fee, duration, course, exam pattern, exam form, admit card, etc.
CA Foundation Course Details for Sept 2025
Students who want to know the details about the CA Foundation course can refer to the table below. Here, you will find eligibility criteria, examination level, exam duration, exam mode, total fee, and more.
| Particular | Details |
| Exam Name | CA Foundation |
| Conducted by | Institute of Chartered Accountants of India (ICAI) |
| Exam Level | National Level |
| Eligibility | Completed or Appearing in Class 12th |
| Preparation Period | 4 Months |
| CA Foundation Course Subjects |
|
| Duration of Exam | 3 Hours |
| Mode of Exam | Offline |
| CA Foundation Total Fees | Rs. 11,500 or $1065 (for Foreign students) |
| Frequency | 3 times in a year, i.e., June, September, and Dec/Jan |
| Passing Criteria | Per subject—40% Aggregate – 50% |
Enroll Now for CA FoundationCourses
What is CA Foundation?
The CA Foundation is an entry-level examination for the Chartered Accountant course in India, run by the Institute of Chartered Accountants of India (ICAI). This is the first step for chartered accountants, designed to test the student's understanding of fundamental accounting, business, and financial concepts.
Examination includes topics such as accounting, business laws, business mathematics, and economics principles and practices. Clearing the CA Foundation is important to progress to the next level, CA Intermediate. It is suitable for students who have completed their 12th standard and wish to make a career in accounting and finance.
CA Foundation Exam Details for Sept 2025
The CA Foundation Exam 2025, conducted by the Institute of Chartered Accountants of India (ICAI), is conducted three times a year. The following are the main details for each session:
| CA Foundation Exam 2025 Details (Tentative) | |||
| Details | January | May | September |
| CA Foundation 2025 Exam Dates | January 2025 | May 2025 | September 2025 |
| CA Foundation 2025 Admit Card | December 2024 | April 2025 | August 2025 |
| CA Foundation 2025 Result | February 2025 | June 2025 | October 2025 |
Eligibility Criteria for CA Foundation Course?
According to CA Foundation Eligibility, students who have passed their class 12 examination or are recognized by the Central Government can register for the CA Foundation.
However, due to the delay in the declaration of results of the 12th-class central and state boards, ICAI has revised the eligibility criteria and allowed provisional registration for students who have not passed their 12th examinations.
ICAI now allows students to register initially for the CA Foundation course after passing the 10th class examinations. It is also announced that this initial admission will be revised or regularized only when the candidate passes the 12th class exam.
CA Foundation Exam Pattern for Sept 2025
In 2025, the candidates who plan to take the CA Foundation Examination should have a clear understanding of the examination pattern. This knowledge will help them develop an effective preparation strategy to score well. The CA Foundation exam pattern 2025 is observed below:
| CA Foundation 2025 Exam Pattern | |
| Mode of exam | Pen and Paper-based |
| Type of Question | Papers 1 and 2: Subjective Papers 3 and 4: Objective |
| Exam Duration | Papers 1 and 2: 3 hours Papers 3 and 4: 2 hours |
| Medium of Exam | English/Hindi |
| Number of Papers | 4 |
| Total Marks | Total 400 (100 for each paper) |
| Negative Marking for the wrong answer | Papers 1 and 2: No Papers 3 and 4: 0.25 mark deduction |
CA Foundation Subjects-wise Syllabus for Sept 2025
ICAI released a new course for the CA Foundation 2025 Exam, subject-wise or paper-wise. The description of the new subject-wise CA Foundation Syllabus is as follows:
Paper 1: Accounting
The first paper will be accounting in the CA Foundation course. Paper 1 aims to provide ideological knowledge about the basic principles of accounting and evaluate your ability to solve the basic questions of accounting.
| Topics | Sub-Topics |
| Theoretical Framework | 1. Meaning and Scope of Accounting. 2. Accounting concepts, principles, and conventions. 3. Capital and revenue expenditure, capital and revenue receipts, contingent assets, and contingent liabilities. 4. Accounting Policies. 5. Accounting as a measurement discipline—valuation principles, accounting estimates. Accounting Standards-Concepts and Objectives. |
| Accounting Process | 1. Recording accounting transactions: principles of double entrybook-keeping, books of original entry-journal, subsidiary books, cash book, ledger format, posting from journals and subsidiary books, and balancing accounts. 2. Preparation of Trial Balance. 3. Rectification Of Errors |
| Bank Reconciliation Statement | Introduction, reasons and preparation of bank reconciliation statement |
| Inventories | Meaning, basis and technique of inventory valuation, cost of inventory, net realisable value and record system |
| Depreciation and Amortisation | Tangible and intangible assets-—meaning & difference, concepts, methods of computation and accounting treatment of depreciation/amortisation, change in depreciation method |
| Bills of Exchange and Promissory Notes | Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills. |
| Preparation of Final accounts of Sole Proprietors | Elements of financial statements, closing adjustment entries, trading accounts, profit and loss accounts, and balance sheets of manufacturing and non manufacturing entities |
| Financial Statements of Not-for-Profit Organizations | Significance and preparation of receipt and payment account, income and expenditure account and balance sheet; difference between profit and loss account and income and expenditure account |
| Accounts from Incomplete Records (excluding preparation of accounts based on ratios). | – |
| Partnership And LLP Accounts | 1. Final accounts of partnership firms and LLPs. 2. Admission, retirement, and death of a partner, including treatment of goodwill. 3. Dissolution of partnership firms and LLPs, including piecemeal distribution of assets |
| Company Accounts | 1. Definition of Shares and Debentures. 2. Issue shares and debentures, forfeiture of shares, and reissue of forfeited shares. 3. Redemption of preference shares and debentures (excluding purchase and redemption of own debentures sinking fund method). 4. Accounting for Bonus Issue and Right Issue. |
Paper 2: Business Law
The second paper of the CA Foundation course is Business Law. Paper 2 is a completely new subject for all students who have passed their 12th standard. Business law is an essential part of the CA profession, and the subject is included in the CA Foundation level to increase its knowledge about some basic business laws.
| Topics | Sub-Topics |
| Indian Regulatory Framework | Major Regulatory Bodies such as the Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc. |
| The Indian Contract Act, 1872 | General Nature Of Contract, Consideration, Other essential elements of a valid contract, Performance Contract, Breach Of Contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency |
| The Sale of Goods Act, 1930 | Formation of the contract of sale, Conditions and warranties, Transfer of ownership and delivery of goods: unpaid seller and his rights. |
| The Indian Partnership Act, 1932 | General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm |
| The Limited Liability Partnership Act, 2008 | Introduction-covering nature and scope, Essential features, Characteristics of LLP, Incorporation and Differences with other forms of organisations |
| The Companies Act, 2013 | Essential features of company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management |
| The Negotiable Instruments Act, 1881 | Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to negotiation, Presentment of Instruments, Rules of Compensation |
Paper 3: Quantitative Aptitude
The third paper of the CA Foundation course is Quantitative Aptitude. Paper 3, Quantitative Aptitude, consists of three parts: business mathematics, logical reasoning, and statistics. This subject will allow you to check your calculation ability to perform better in further levels of the CA course.
| Topics | Sub-Topics |
| Part A: Business Mathematics | |
| Ratio and proportion, Indices and Logarithms | Ratio and proportion and Time and work-related problems, Laws of Indices, Exponents and Logarithms and AntiLogarithms |
| Equations | Linear Equations Upto Three Variables, Quadratic and Cubic equations in one variable. Applications in Business Related Problems. |
| Linear Inequalities | Linear Inequalities in one and two variables and the solution space |
| Mathematics of Finance | – Simple Interest – Compound Interest – Nominal and Effective Rate of Interest – Present Value – Net Present Value – Future Value – Perpetuity – Annuities – Sinking Funds – Calculating EMI – Calculations of Returns: Nominal and Effective rate of Return – Compound Annual Growth Rate(CAGR) |
| Permutations and Combinations | Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations With standard results |
| Sequence and Series | Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of terms of special series and Business Applications |
| Sets, Relations, and Functions. Basics of Limits and Continuity Functions | |
| Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications) | |
| Part B: Logical Reasoning | Number series coding and Decoding and odd man out, Direction Tests, Seating Arrangements, Blood Relations |
| Part C: Statistics | |
| Statistical Representation of Data | Diagrammatic representation of data, Frequency Distribution, Graphical representation of Frequency Distribution–Histogram, Frequency Polygon, Ogive, Pie-chart |
| Sampling | Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated sampling type of sampling,sampling and non-sampling errors. |
| Measures of Central tendency and Dispersion | Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation |
| Probability | Independent and dependent events;mutually exclusive events.Total and Compound Probability and Bayes Theorem |
| Theoretical Distributions | Random variables, Discrete and Continuous Random variables, Expectation of a discrete random variable, Theoretical Distributions:Binomial Distribution, Poisson distribution–basic application and Normal Distribution–basic applications |
| Correlation and Regression | Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations,Regression coefficients |
| Index Numbers | Uses of Index Numbers, Problems Involved in Constructing Index Numbers, and Methods of Constructing Index Numbers. BSE SENSEX NSE |
Paper 4: Business Economics
Fourth paper of CA Foundation in Business Economics. Paper 4, Business Economics Commerce Stream, is a familiar topic for students. This letter includes the basics of economics and its rules.
| Topics | Sub Topics |
| Introduction to Business Economics |
Meaning and scope of business economics. Basic Problems of an Economy and Role of Price Mechanism |
| Theory of Demand and Supply | 1. Meaning and Determinants of Demand, Law of Demand, and Elasticity of Demand—Price, Income, and Cross Elasticity. 2. Theory of Consumer’s Behavior—Indifference Curve Approach. 3. Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium and Social Efficiency |
| Theory of Production and Cost | Meaning and Factors of Production, Short Run and Long Run. Law of Production—The Law of Variable Proportions and Laws of Returns to Scale,Producer’s Equilibrium.Concepts of Costs – Short-run and long-run costs, Average and Marginal Costs, Total, Fixed andVariable Costs |
| Price Determination in Different Markets | 1. Market Structures: Perfect Competition, Monopoly and Monopolistic Competition. Using Game Theory to study Oligopoly. 2. Price Determination in these Markets. 3. Price- Output Determination under different Market Forms |
| Determination of National Income | 1. Macro Economic Aggregates and Measurement of National Income 2. Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models |
| Business Cycles | Meaning, Phases, Features, Causes behind these Cycles |
| Public Finance | 1. Fiscal functions: AnOverview, Centre and StateFinance. 2. MarketFailure/Government Intervention To Correct Market failure. 3. Process of budget making: Sources of Revenue, Expenditure Management, and management of Public Debt. 4. FiscalPolicy |
| Money Market | 1. Concept of Money Demand 2. Important theories of Demand for Money 3. Concept of Money Supply, Cryptocurrency Another New Terminology 4. Monetary Policy |
| International Trade | 1. Theories of international trade, including theories of intra-industry trade (Krugman). 2. Trade Policy–The Instruments of Trade Policy. 3. Trade Negotiations. 4. Exchange Rates and Their Economic Effects. 5. International Capital Movements: Foreign Investment |
| Indian Economy | 1. Before 1950—Chanakya and Nand Vansh 2. OECD Paper (1950-1991), 3. Basic knowledge, 1991 Onwards |
CA Foundation Admit Card 2025
An admit card is required to sit in the examination hall. ICAI usually accepts the card 14 days before the exam. In addition, it has stopped sending physical or offline admit cards. Now, you can only download the CA Foundation Admit Card online from the ICAI website.
ICAI issued the CA Foundation May 2025 Admit Card on its e-services website on 25 April 2025. Candidates can download their admit card using their login credentials. The admit card will include the required details, such as the candidate's information and the name and location of the assigned test center. The direct link is given below to download the CA Foundation Admit Card for the May 2025 session.
CA Foundation Important Dates for May Session 2025
The table below mentions the dates of the important CA Foundation for May 2025 examinations:
| Events | Dates for May 2025 |
| CA Foundation Exam Form Date May 2025 | March 01, 2025 |
| CA Foundation Exam Date May 2025 | May 15, 17, 19 and 21, 2025 |
| Admit Card Release Date | 14 days before the exam |
| CA Foundation Result January 2025 | 4th March, 2025 |
| Last date for Registration in CA Foundation May 2025 | 01 January 2025 |
| First Foundation Examination under New Scheme | June 2024 |
How to Register for the CA Foundation Course?
Follow these simple steps to register for the CA Foundation Course:
Step 1: Visit the ICAI Website: Go to the official ICAI website—www.icai.org—and click on the “Self Service Portal (SSP)” link.
Step 2: Create an Account (For New Users): If you’re a new user, register by providing your name, date of birth, email ID, and mobile number. You’ll receive a login ID and password.
Step 3: Log in to the SSP Portal: Use your login credentials to access the SSP portal and click on “Student Cycle” > “Foundation Course.”
Step 4: Fill Out the Registration Form
Enter your details, academic qualifications, and other required information correctly.
Step 5: Upload Required Documents: Scan and upload the following documents:
- Passport-size photograph
- Signature
- 10th Marksheet (Proof of Date of Birth)
- 12th Marksheet (If available)
Step 6: Pay the Registration Fee: Pay the registration fee online using a debit/credit card or net banking. The current registration fee is ₹9,000 (as per ICAI norms; may vary).
Step 7: Download the Registration Form: After successful payment, download the form and keep a copy for your records.
Step 8: Registration Confirmation: Once verified by ICAI, you’ll receive a confirmation email and SMS. You can also download the registration letter from the portal.
CA Foundation Registration Validity
CA Foundation Registration is valid for 3 years. It can be revalidated for another 3 years with a fee of ₹ 300. This reevaluation can be done several times, allowing students to complete the course within the extended time limit.
CA Foundation Course Fee
The CA Foundation Course fee for Indian students is Rs. 10,900, and for foreign students, it is $1065. However, it is not to be paid as a one-time payment. At the time of registration, you will get Rs. 9000 plus Rs. 200 for the cost of the Foundation Prospectus.
We also recommend taking a membership in the students' magazine, as you will get the latest updates from it. While filing the Foundation Exam Form, you have to pay Rs 1500. For foreign students, the registration fee for the cost of the foundation prospectus is more than $720. The exam form fee is $325.
Check the complete table to learn about the CA Foundation Course fees for Indian and foreign students.
| CA Foundation Fee Details | Indian Students | Foreign Students ($) |
| Cost of Foundation Prospectus | 200 | 20 |
| Foundation Registration Fees | 9000 | 700 |
| Subscription for Students Journal (For one year—Optional) |
200 | 20 |
| Foundation Examination Fee | 1500 | 325 |
| Total | Rs. 10,900 | $1065 |
The CA exam form fee for the Kathmandu Center is Rs. 2200. Once the above registration process is completed, the CA Foundation Studies material will be sent to the candidates through the Centralized Relations System (CDS).
How to Prepare for the CA Foundation Course
- Understand the course: Familiarize yourself with exam patterns and courses; cover four papers: vocational theory and management, business law and business correspondence and reporting, accounting, business mathematics and logical arguments, and statistics.
- Make a study plan: Develop a structured study schedule, allocate time for each subject, and set realistic goals.
- Study materials: Use the ICAI study material, a practice manual, and recommended reference books to understand the concepts.
- Practice Question: Solve practice questions, previous papers, and fake tests to assess your knowledge and identify areas for improvement.
- Time Management: Manage your time effectively during the exam; allocate enough time for each question.
Summary
The CA Foundation Course is an entry-level certification introduced by the Institute of Chartered Accountants of India (ICAI). It introduces students to fundamental concepts in accounting, professional laws, and management. The course is ideal for class 12 passouts and provides a foundation to carry forward a chartered accountancy career. It consists of four papers, and registration is valid for three years. Students can reevaluate their registration for three years with nominal fees.
FAQs
What is a CA foundation course?
The CA Foundation Course is an initial and admission-level examination for chartered accountants in India run by Chartered Accountants (ICAI) in India. It acts as a condition for intermediate and final levels of the CA course, eventually leading to a chartered accountancy qualification.
Can I complete CA in 2 years?
No, it is usually not possible to complete the CA course in only 2 years. The CA course usually takes 4.5 to 5 years, including the necessary educational qualifications, practical training, and examination process. While the foundation and intermediate levels can be completed in 1.5 to 2 years, the compulsory articleship duration is 2.5 to 3 years.
Which degree is best for CA after 12th?
For aspirations of Chartered Accountants (CAS), a Bachelor of Commerce (B.Com) degree is usually considered the best option after 12th. This is because B.Com courses often closely align with the CA course, especially in areas such as accounting, finance, and taxation.
What is CA salary in India?
The salary experience of a chartered accountant (CA) in India varies from the place and the type of organization for which it work. Generally, a fresher CA can expect to earn from ₹ 4.5 lakh to 6 lakhs per year. With increasing experience, the salary can increase significantly; senior cashiers can earn ₹ 80 lakh to ₹ 2 crore per year anywhere.
Who is the richest CA in India?
Kumar Mangalam Birla is widely considered the richest chartered accountant (CA) in India. He is the president of Aditya Birla Group, a multinational group. While many Indian Cass have achieved great success, Birla's wealth and influence make him a prominent person in this category.
What is the total fees for CA course for 5 years?
The total cost of the CA course, including registration, examination, and coaching fees, is estimated to be between ₹2 and ₹3 lakh. It covers all three levels: foundation, intermediate, and final. The cost of coaching can range from ₹ 1 lakh to ₹ 1.5 lakh, while the registration and examination fee contributes an additional ₹ 80,000 to ₹ 1 lakh.
What is the fee structure of CA Foundation 2025?
Total ICAI CA Foundation Course Fee for 2025. 11,300. This includes a registration fee of ₹ 9,000, an examination form of ₹ 1,500, a prospectus fee of of 200, and a student's journal fee, 200. The journal fee of an alternative member is also of 400. The coaching fees can range from 50,000 to ₹ 60,000, depending on the coaching center.
When to apply for CA Foundation exam 2025?
The application window for the CA Foundation May 2025 exam has already been closed. The registration began on March 1, 2025, and the last date to apply without a late fee was for those wishing to pay a late fee on March 14, 2025, with the grace period. The form reform window was opened from 18 March to 20 March 2025.
How long is CA Foundation valid?
CA Foundation registration is valid for three years. During this period, a candidate is eligible to appear for the examination six times. After three years of validity, you can revive your registration by paying a nominal fee.
Is there any change in CA Foundation syllabus May 2025?
Yes, the CA Foundation Syllabus has changed for May 2025, although the main topics are the same. While accounting, professional laws, quantitative qualifications, and business economics have been maintained as basic subjects, there have been significant amendments and additions, especially focusing on digital communication and expanded global economics, and more emphasis has been laid on practical applications.
