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CA Foundation 2027
CA Foundation 2027 is conducted by the Institute of Chartered Accountants of India. The Foundation stage in the chartered-accountancy course. Passing it is one step, not the full professional qualification. It is used for admission to the next stages of the ICAI chartered-accountancy course. The exam dates in the official notice run from 3 January 2027 to 9 January 2027. Format: a pen-and-paper test.
Institute of Chartered Accountants of India / Checked on 2 October 2026
What this route opens
The Foundation stage in the chartered-accountancy course. Passing it is one step, not the full professional qualification.
- The next stages of the ICAI chartered-accountancy course
Requirements to check
Registration is possible after Class 10. Before the Foundation examination, satisfy the Class 12 appearance condition and at least 4 months of registration, by the applicable cut-off date.
Official source checked / 2026-10-02
Exam format
Pen-and-paper test
- Accounting
Not published or not applicable; see the format note. / 100 marks
- Business Laws
Not published or not applicable; see the format note. / 100 marks
- Quantitative Aptitude
Not published or not applicable; see the format note. / 100 marks
- Business Economics
Not published or not applicable; see the format note. / 100 marks
Objective Papers 3 and 4 deduct 0.25 marks for a wrong answer. Papers 1 and 2 are descriptive.
Format note: January 2027: Accounting and Business Laws allow 180 minutes each; Quantitative Aptitude and Business Economics allow 120 minutes each. These are four separate papers.
The full guide on one page
The main facts from the tool above, written out so you can read them in one go.
What is CA Foundation used for?
The Foundation stage in the chartered-accountancy course. Passing it is one step, not the full professional qualification.
- The next stages of the ICAI chartered-accountancy course
- Conducted by
- Institute of Chartered Accountants of India
- Course areas
- Chartered accountancy
Who can take CA Foundation?
Registration is possible after Class 10. Before the Foundation examination, satisfy the Class 12 appearance condition and at least 4 months of registration, by the applicable cut-off date.
Official source checked. Last checked .
What is the CA Foundation exam pattern?
- Mode
- Pen-and-paper test
- Duration
- Not published
| Section | Questions | Marks |
|---|---|---|
| Accounting | Not published | 100 |
| Business Laws | Not published | 100 |
| Quantitative Aptitude | Not published | 100 |
| Business Economics | Not published | 100 |
Marking: Objective Papers 3 and 4 deduct 0.25 marks for a wrong answer. Papers 1 and 2 are descriptive.
Format note: January 2027: Accounting and Business Laws allow 180 minutes each; Quantitative Aptitude and Business Economics allow 120 minutes each. These are four separate papers.
Official source checked. Last checked .
Source: Institute of Chartered Accountants of India; Institute of Chartered Accountants of India; Institute of Chartered Accountants of India
What is the CA Foundation syllabus?
Accounting
- Accounting process, bank reconciliation, inventories and depreciation
- Final accounts, not-for-profit entities, partnership and company accounts
Business Laws
- Indian regulatory framework and the Contract Act
- Sale of Goods, Partnership, LLP, Companies and Negotiable Instruments
Quantitative Aptitude
- Business Mathematics
- Logical Reasoning
- Statistics
Business Economics
- Demand, supply, production, costs and market forms
- Business cycles, national income, public finance, money, trade and Indian economy
When are the CA Foundation 2027 dates?
| Step | Date or window | Status | Source |
|---|---|---|---|
| January 2027 exam form opens | . Only for students who registered with ICAI's Board of Studies by 1 September 2026 and have already appeared in the Class 12 exam. If you are in Class 12 now, your first Foundation attempt comes after your Class 12 exam. Register at least four months ahead: by 1 January for May, by 1 May for September, by 1 September for January. | Official source checked, checked 6 October 2026 | Source: Institute of Chartered Accountants of India; Institute of Chartered Accountants of India |
| Exam form deadline without late fee | Official source checked, checked 2 October 2026 | ||
| Exam form deadline with late fee (Rs 600) | Official source checked, checked 6 October 2026 | ||
| Foundation Paper 1 | Official source checked, checked 2 October 2026 | ||
| Foundation Paper 2 | Official source checked, checked 2 October 2026 | ||
| Foundation Paper 3 | Official source checked, checked 2 October 2026 | ||
| Foundation Paper 4 | Official source checked, checked 2 October 2026 |
Each date comes from the official notice linked in its row. A date that has passed belongs to the last cycle.
Which careers and board syllabi connect to CA Foundation?
Careers whose routes use this exam
- Chartered Accountant
Examine financial records, explain financial information and work within professional standards.
Where can I find official CA Foundation papers?
- All four Foundation subjects and solutions, large PDF, 2025 onward: Official sample, checked 2 October 2026
Where does this information come from?
Needs verification. Last checked .
- Foundation course under the new scheme, Institute of Chartered Accountants of India, accessed
- CA course FAQs, Institute of Chartered Accountants of India, accessed
- Foundation and Intermediate January 2027 schedule, Institute of Chartered Accountants of India, accessed
Prepared by the Disha Stars team from the sources listed here. Check the latest official notice before you apply.