The CA Foundation Exam is the first level of the Chartered Accountancy course in India, conducted by the Institute of Chartered Accountants of India (ICAI). It serves as the entry point for candidates aiming to pursue a career in accountancy and taxation. The CA Foundation exam is held twice a year, usually in June and December. For 2025, the exam dates, application process, and all related information are now available.
This detailed guide covers everything from important dates and eligibility to exam pattern and preparation tips to help you confidently move ahead in your CA journey.
Eligibility Criteria for CA Foundation 2025
To appear for the CA Foundation exam in 2025, candidates must fulfill the following conditions:
Must have passed or appeared in Class 12 or its equivalent examination from a recognized board.
Must be registered with ICAI for the CA Foundation Course at least four months before the exam month.
For the June 2025 session, students should be registered on or before January 1, 2025.
Important Dates for CA Foundation Exam 2025
Here is the expected schedule for CA Foundation 2025 exams. Please verify specific dates closer to the timeline on the official portal.
| Event | June 2025 Session | December 2025 Session |
|---|---|---|
| Registration Last Date | January 1, 2025 | July 1, 2025 |
| Application Start Date | February 3, 2025 | August 5, 2025 |
| Application End Date | February 24, 2025 | August 25, 2025 |
| Admit Card Release | May 2025 (Tentative) | November 2025 (Tentative) |
| Exam Dates | June 20, 22, 24, and 26, 2025 | December 10, 12, 14, and 16, 2025 |
| Result Declaration | July 2025 (Tentative) | January 2026 (Tentative) |
CA Foundation Exam Pattern 2025
The CA Foundation exam consists of 4 papers, combining both subjective and objective formats:
Paper 1: Principles and Practice of Accounting – Subjective
Paper 2: Business Laws and Business Correspondence and Reporting – Subjective
Paper 3: Business Mathematics, Logical Reasoning, and Statistics – Objective
Paper 4: Business Economics and Business and Commercial Knowledge – Objective
Marking Scheme:
Each paper is of 100 marks.
Duration for each paper: 3 hours.
Papers 3 and 4 have negative marking: 0.25 marks deducted for each wrong answer.
A candidate must score a minimum of 40% in each paper and 50% aggregate to qualify.
Syllabus Highlights for CA Foundation 2025
Paper 1: Principles and Practice of Accounting
Basics of Accounting
Accounting Standards
Final Accounts
Bills of Exchange
Paper 2: Business Laws & BCR
Indian Contract Act
Sale of Goods Act
Communication skills
Writing comprehension
Paper 3: Maths, LR, Statistics
Ratio, Proportion, Indices
Permutations and Combinations
Probability
Direction Tests, Number Series
Paper 4: Economics & BCK
Micro & Macro Economics
Indian Economy Overview
Business Environment
Government Policies
How to Apply for CA Foundation Exam 2025 – Step-by-Step Guide
Visit the official ICAI portal for student services.
Register yourself for the CA Foundation course.
After registration, wait for confirmation and study material dispatch.
When the application window opens, log in to the ICAI exam portal.
Fill out the online exam application form with accurate personal and academic details.
Upload required documents like photo, signature, and 12th mark sheet.
Pay the application fee online using debit card, credit card, or net banking.
Download and print the confirmation page for your records.
Tips to Prepare for CA Foundation 2025
Start Early: Give yourself at least 4-5 months of focused preparation.
Understand the Pattern: Practice mock tests and solve past year papers.
Time Management: Create a subject-wise study plan and stick to it.
Clarity on Concepts: Don’t just memorize—understand the ‘why’ behind concepts.
Regular Revision: Weekly and monthly revision boosts retention.
Join a Coaching or Study Group: It keeps you accountable and clears doubts faster.
FAQ for CA Foundation Exam Date 2025
Q1. Who conducts the CA Foundation exam?
The CA Foundation exam is conducted by the Institute of Chartered Accountants of India (ICAI).
Q2. What is the exam date for CA Foundation 2025?
For June 2025, the expected exam dates are June 20, 22, 24, and 26, 2025.
Q3. When will the application process start?
The June 2025 application process is likely to begin in the first week of February 2025.
Q4. Can I apply for the exam if I’m currently in Class 12?
Yes, students appearing for Class 12 exams can apply, but they must pass before appearing in the CA Foundation exam.
Q5. Is there negative marking in the CA Foundation exam?
Yes, Papers 3 and 4 have negative marking of 0.25 marks per incorrect answer.
Q6. What is the minimum passing mark?
You need at least 40% in each paper and 50% overall to pass the CA Foundation exam.
Q7. Can I prepare for the exam without coaching?
Yes, with a proper study plan, ICAI study material, and regular practice, self-study can be effective.
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