What is the difficulty level of ICAI CA Foundation papers?
Since Foundation is the first level of the Chartered Accountancy course, the difficulty level of CA Foundation papers is often easy to moderate compared to Intermediate and Final levels. But CA Foundation is a challenging course in itself. Just 25% of test takers in the CA Foundation in December 202

The difficulty level of CA Foundation papers is usually easy to moderate as compared to Intermediate and Final levels, as Foundation is the initial level of the Chartered Accountancy course. However, CA Foundation is a tough course in its own. In CA Foundation December 2022, only 25 percent of the t
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Check below to find CA Foundation May 2026 exam timings for centres at different locations:
| Paper | Domestic Centres (IST) | Abu Dhabi, Dubai and Muscat (UAE Local Time) | Doha (Qatar Local Time) Bahrain, Kuwait & Riyadh | Kathmandu (Nepal Local Time) | Thimpu (Bhutan Local Time) |
|---|---|---|---|---|---|
| Paper 1 | 2.00 PM to 5.00 PM | 12.30 PM to 3.30 PM | 11.30 AM to 2.30 PM | 2.15 PM to 5.15 PM | 2.30 PM to 5.30 PM |
| Paper 2 | 2.00 PM to 5.00 PM | 12.30 PM to 3.30 PM | 11.30 AM to 2.30 PM | 2.15 PM to 5.15 PM | 2.30 PM to 5.30 PM |
| Paper 3 | 2.00 PM to 4.00 PM | 12.30 PM to 2.30 PM | 11.30 AM to 1.30 PM | 2.15 PM to 4.15 PM | 2.30 PM to 4.30 PM |
| Paper 4 | 2.00 PM to 4.00 PM | 12.30 PM to 2.30 PM | 11.30 AM to 1.30 PM | 2.15 PM to 4.15 PM | 2.30 PM to 4.30 PM |
Yes, candidates will get up to 15 minutes of late entry to CA Foundation Paper 1, 2, 3, and 4. However, students are advised to reach the exam centre early to avoid getting late.
No, ICAI will not send physical admit card to any candidate for CA Foundation exam. Eligible candidates will have to download and take a print out of their admit card on their own.
Candidates applying to appear for CA Foundation exam at Indian centres will have to pay INR 1500 as registration fee. The late fee to be paid for Indian centres is INR 600.
There are four papers in CA Foundation exam. According to exam pattern, Paper 1 & 2 have subjective type questions, and Paper 3 & 4 have objective type questions. ICAI will only give 15 minutes advance reading time for Paper 1 and Paper 2.
The question paper seal for Paper 3 and 4 will be
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