CA Foundation · exam guide
CA Foundation Rules and Regulations
Checked against ICAI's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.
The key rules are the four-month registration period, the Class 12 requirement and the four-year validity.
- At least four months of registration with the Board of Studies before the first day of the exam month.
- Candidates applying before their Class 12 result must upload the Class 12 admit card or marksheet by the date ICAI sets (10 August 2026 for the September 2026 exam), or the admit card is not issued.
- Registration is valid for four years from the first eligible attempt and cannot be revalidated.
- A candidate who has already passed Foundation cannot sit it again.
- Writing roll numbers outside the space provided or any distinguishing mark in the answer book counts as unfair means.
Official sources
CA Foundation: questions students ask
Can I register for CA Foundation after Class 10?
Yes. ICAI allows registration after passing Class 10, but your first Foundation attempt comes only after you have appeared in the Class 12 exam.
What is the last date to register for the January, May or September Foundation exam?
You must be registered for at least four months before the exam month: by 1 September of the previous year for January, by 1 January for May, and by 1 May for September.
Is there negative marking in CA Foundation?
Yes, 0.25 marks per wrong answer in the objective Papers 3 and 4. The subjective Papers 1 and 2 have no negative marking.
How long is my Foundation registration valid?
Four years from your first eligible attempt. ICAI does not allow revalidation at Foundation.
Do graduates have to clear Foundation?
No. Commerce graduates or postgraduates with 55%, other graduates or postgraduates with 60%, and ICMAI or ICSI Intermediate passed students are exempt and can register directly for CA Intermediate.
When is the January 2027 Foundation exam?
On 3, 5, 7 and 9 January 2027. Exam forms are open from 3 to 16 November 2026, with a late fee until 19 November 2026.