CA Foundation · exam guide
How the CA Foundation Exam Is Conducted
Checked against ICAI's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.
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A pen-and-paper exam at ICAI exam centres: two descriptive papers and two objective papers answered on OMR sheets.
- Four papers of 100 marks each: Paper 1 Accounting, Paper 2 Business Laws, Paper 3 Quantitative Aptitude (Business Mathematics, Logical Reasoning and Statistics) and Paper 4 Business Economics.
- Papers 1 and 2 are subjective and last 3 hours (2 PM to 5 PM IST) with 15 minutes of advance reading time from 1.45 PM.
- Papers 3 and 4 are objective, last 2 hours (2 PM to 4 PM IST), have no advance reading time and are answered on OMR sheets, which are in English only.
- Exams are held in cities across India and at overseas centres in Dubai, Bahrain and Kathmandu (January 2027 list).
- Candidates may choose English or Hindi as the answering medium on the exam form.
- Only a battery-operated portable calculator with up to 6 functions, 12 digits and two memories is allowed. Scientific calculators are not allowed.
- Mobile phones and other electronic gadgets are not allowed; even possessing a switched-off phone in the hall is treated as unfair means.
- Candidates with permanent disabilities holding a UDID card can apply for compensatory time and a writer.