What is the syllabus of ICAI CA Foundation course?

ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics:
- Principles and Practice of Accounting
- Business Laws and Business
- Correspondence and Reporting
- Business Mathematics
- Logical Re
There are four sections to the CA Foundation course. To pass the test, candidates must fully understand these subjects in their coursework.
CA Foundation Paper 1: Accounting Principles and Practice Business Laws and Business Correspondence and Reporting is the second CA Foundation Paper.
There are two
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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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