CA Foundation Course Jan 2026, Complete Guide to Eligibility, Syllabus & Registration

Check CA Foundation Course Jan 2026, including eligibility, syllabus, fees, registration steps, exam dates, and expert preparation tips to help you crack the exam confidently.

Many candidates dream of becoming a CA, or Chartered Accountant, a prestigious and rewarding profession. Getting this respected certification begins with the CA Foundation Examination, and the CA course has three total levels. In this stage, candidates receive theoretical and practical knowledge of accounting principles, professional laws, mathematics, and economics. 

According to ICAI's new plan, the CA Foundation Exam will be held three times annually, especially in May/June, September, and January. If you plan to appear for the CA Foundation course 2026, this CA Foundation Course Guide can help you understand this exam and the important details.

CA Foundation Course Complete Details Jan 2026

Before starting to apply for the CA Foundation Examination, they should ensure that they know the original details of the exam. So here, some CA Foundation course details are presented below in a tabulated form, in which you can consider the total papers, exam mode, fee, and more.

Particular Details
Exam Name CA Foundation
Conducted by Institute of Chartered Accountants of India (ICAI)
Exam Level National Level
Eligibility Completed or Appearing in Class 12th
Preparation Period 4 Months
Papers 4 Papers
Duration of Exam 3+2 Hours
Mode of Exam Offline
CA Foundation Total Fees Rs. 10,900 or $1065 (for Foreign students)
Frequency 3 times a year, i.e., June, September, and January
Passing Criteria Per subject – 40% Aggregate – 50%

Enroll Now for CA Foundation Courses

CA Foundation Course and Syllabus Jan 2026

The CA Foundation Syllabus consists of 4 subjects with subjective and objective-type questions. A calculator is allowed in the examinations, which makes this exam more important because all types of numerical calculations are taken and can only be resolved with a calculator.

Paper Subject Marks Type of Questions
1 Accounting 100 Marks Subjective
2 Business Laws 100 Marks Subjective
3 Quantitative Aptitude 100 Marks Objective
4 Business Economics 100 Marks Objective

CA Foundation Eligibility Criteria for Jan 2026

Candidates interested in the CA Foundation Examination should check the eligibility criteria set by ICAI on their official website. These criteria cover important details such as minimum qualification marks, age requirements, and nationality. Provisional registration is available to those who have passed class 10.

In addition, the candidates who have completed or are in the senior secondary (10+2) of their final year can also register provisionally with the Board of Studies of the institute. 

In order to be eligible for the CA Foundation Examination in January, June, or September in the same year, candidates have to complete their registration in advance. All candidates will have to undergo a four-month study period before taking the CA Foundation Examination.

CA Foundation Exam Pattern Jan 2026

In 2026, the candidates who plan to take the CA Foundation Examination should have a clear understanding of the examination pattern. This knowledge will help them develop an effective preparation strategy to score well. The CA Foundation 2026 Exam Pattern is observed below:

CA Foundation 2026 Exam Pattern
Mode of exam Pen-and-paper-based
Type of Question Papers 1 and 2: Subjective
Papers 3 and 4:  Objective
Exam Duration Papers 1 and 2: 3 hours
Papers 3 and 4: 2 hours
Medium of Exam English/Hindi
Number of Papers 4
Total Marks Total 400 (100 for each paper)
Negative Marking for the wrong answer Papers 1 and 2: No
Papers 3 and 4: 0.25 mark deduction

CA Foundation Course - Important Dates for Jan 2026

The table below mentions the dates of the important CA Foundation for the January 2026 examinations:

Events Dates for Jan 2026
CA Foundation Exam Form Date Jan 2026 3rd Jan 2026
CA Foundation Exam Date Jan 2026 Jan 18 to 22, 2026
Admit Card Release Date 14 days before the exam
CA Foundation Result Jan 2026 First week of March. 2026
Last date for Registration in CA Foundation 16 Nov, 2025

CA Foundation Course - Registration Details

ICAI has closed the registration window for the whole year. The last date was CA Foundation registration for the January 2026 examination is 16th November 2025. Documents required for CA Foundation course registration: The required documents for CA Foundation registration are 

  • 10th-grade report card
  • 12th admit card
  • Passport-shaped photo
  • Proof of nationality for foreign students. 

How to Register for the CA Foundation Course?

Follow the step-by-step foundation registration for Jan 2026 procedure to apply for the course: 

Step 1: Go to the ICAI portal. Tap on the student's tab and go to the 'Course Registration' section. 
Step 2: On the registration form section, click 'New User.' 
Step 3: Enter details like name, DOB, gender, Aadhaar card number, mobile number, email, and password.
Step 4: Click "Generate OTP," and then verify it. OTP will be sent to your registered mobile number, and the verification link will be sent to your email ID. 
Step 5: After verification, your profile is created, and you will receive login credentials. 
Step 6: Log in and select the "Student Chakra." Then click on 'Apply for Foundation,' fill in the required details, and click 'Save and Next.' 
Step 7: Later, pay the registration fee. Fees will be paid online, so you will need a MasterCard/Visa/Maestro credit/debit/rupee/net banking card. 
Step 8: After successfully paying the CA Foundation Registration Fee, you will get the registration form. You have to submit the form within 7 days, duly signed by the candidate.

CA Foundation Registration Validity 

The CA Foundation registration is valid for three years from the date of registration. During this period, a candidate is allowed six attempts to pass the CA Foundation Examination. If a student does not pass the examination within a validity period of three years, they can reorder their registration by paying the nominal fee of 300 rupees, according to ICAI.

CA Foundation Course Fees 2026

The CA Foundation Course fee for Indian students is Rs. 10,900, and for foreign students, it is $1065. However, it is not to be paid as a one-time payment. At the time of registration, you will get Rs. 9000 plus Rs. 200 for the cost of the Foundation Prospectus. 

We also recommend taking a membership in the students' magazine, as you will get the latest updates from it. While filing the Foundation Exam Form, you have to pay Rs 1500.

For foreign students, the registration fee for the cost of the foundation prospectus is more than $700.20. The exam form fee is $325. Check the full CA foundation fee structure for Indian and foreign students in the table below:

CA Foundation Fee Details Indian Students Foreign Students ($)
Cost of Foundation Prospectus 200 20
Foundation Registration Fees 9000 700
Subscription for Students Journal
(For one year—optional)		 200 20
Foundation Examination Fee 1500 325
Total Rs. 10,900 $1065

The CA exam form fee for the Kathmandu Center is Rs. 2200. Once the above registration process is completed, the CA Foundation Studies material will be sent to the candidates through the Centralized Relations System (CDS).

CA Foundation Subject-wise Syllabus 2026

ICAI released a new course for the CA Foundation 2026 Exam, subject-wise or paper-wise. The description of new subject-wise syllables is as follows:

Paper 1- Accounting 

The first paper will be on accounting in the CA Foundation course. Paper 1 aims to provide ideological knowledge about the basic principles of accounting and evaluate your ability to solve the basic questions of accounting.

Topics Sub-Topics
Theoretical Framework 1. Meaning and Scope of Accounting.
2. Accounting concepts, principles, and conventions.
3. Capital and revenue expenditure, capital and revenue receipts, contingent assets, and contingent liabilities.
4. Accounting Policies.
5. Accounting as a measurement discipline – valuation principles, accounting estimates. Accounting Standards—Concepts and Objectives.
Accounting Process 1. Recording accounting transactions: principles of double-entry bookkeeping, books of original entry—journal, subsidiary books, cash book, ledger format, posting from journals and subsidiary books, balancing accounts.
2. Preparation Of Trial Balance.
3. Rectification Of Errors
Bank Reconciliation Statement Introduction, reasons, and preparation of the bank reconciliation statement
Inventories Meaning, basis, and technique of inventory valuation, cost of inventory, net realizable value, and record system
Depreciation and Amortisation Tangible and intangible assets—meaning & difference, concepts, methods of computation, and accounting treatment of depreciation/amortisation, change in depreciation method
Bills of Exchange and Promissory Notes Meaning of bills of exchange and promissory notes, and their accounting treatment; accommodation bills.
Preparation of Final Accounts of Sole Proprietors Elements of financial statements, closing adjustment entries, trading account, profit and loss account, and balance sheet of manufacturing and non-manufacturing entities
Financial Statements of Not-for-Profit Organizations Significance and preparation of the receipt and payment account, the income and expenditure account, and the balance sheet, the difference between the profit and loss account and the income and expenditure account
Accounts from Incomplete Records (excluding preparation of accounts based on ratios). –
Partnership And LLP Accounts 1. Final accounts of partnership firms and LLP.
2. Admission, retirement, and death of a partner, including treatment of goodwill.
3. Dissolution of partnership firms and LLPs, including piecemeal distribution of assets
Company Accounts 1. Definition Of Shares And Debentures.
2. Issue shares and debentures, forfeiture of shares, and reissue of forfeited shares.
3. Redemption of preference shares and debentures (excluding purchase and redemption of own debentures, sinking fund method).
4. Accounting for Bonus Issue and Right Issue

Paper 2: Business Law

The second paper of the CA Foundation course is Business Law. Paper 2 is a completely new subject for all students who have passed their 12th standard. Business law is an essential part of the CA profession, and the subject is included in the CA Foundation level to increase its knowledge about some basic business laws.

Topics Sub-Topics
Indian Regulatory Framework Major Regulatory Bodies such as the Ministry of Finance, the Ministry of Corporate Affairs, SEBI, RBI, IBBI, the Ministry of Law and Justice, etc.
The Indian Contract Act, 1872 General Nature Of Contract, Consideration, Other essential elements of a valid contract, Performance Contract, Breach Of Contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency
The Sale of Goods Act, 1930 Formation of the contract of sale, conditions, and warranties, Transfer of ownership and delivery of goods, the unpaid seller and his rights.
The Indian Partnership Act, 1932 General Nature of Partnership, Rights and Duties of Partners, Reconstitution of firms, registration, and Dissolution of a firm
The Limited Liability Partnership Act, 2008 Introduction—covering nature and scope, Essential features, Characteristics of LLP, incorporation, and Differences with other forms of organisations
The Companies Act, 2013 Essential features of the company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of the company, Memorandum of Association, Articles of Association, Doctrine of Corporate Management
The Negotiable Instruments Act, 1881 Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentment of Instruments, Rules of Compensation

Paper 3: Quantitative Aptitude

The third paper of the CA Foundation course is a quantitative qualification. Paper 3 quantitative qualifications include three-part business mathematics, logic, and statistics. This topic will allow you to check your calculation ability to bat in front of the levels of the CA course.

Topics Subtopics
Part A: Business Mathematics
Ratio and proportion, Indices and Logarithms Ratio and proportion and Time and work-related problems, Laws of Indices, Exponents and logarithms, and AntiLogarithms
Equations Linear Equations Up to three variables, quadratic and cubic equations in one variable. Applications in Business-Related Problems.
Linear Inequalities Linear Inequalities in one and two variables and the solution space
Mathematics of Finance – Simple Interest
– Compound Interest
– Nominal and Effective Rate of Interest
– Present Value
– Net Present Value
– Future Value
– Perpetuity
– Annuities
– Sinking Funds
– Calculating EMI
– Calculations of Returns: Nominal and Effective Rate of Return
– Compound Annual Growth Rate (CAGR)
Permutations and Combinations Basic concepts of permutations and combinations: introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, and combinations. With standard results
Sequence and Series Introduction, Sequences, Series, Arithmetic and Geometric Progression, Relationship between AM and GM, the sum of terms of special series, and Business Applications
Sets, Relations, and Functions. Basics of Limits and Continuity Functions Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications)
Part B: Logical Reasoning Number series coding and decoding, odd man out, Direction Tests, Seating Arrangements, Blood Relations
Part C: Statistics
Statistical Representation of Data Diagrammatic representation of data, frequency distribution, Graphical representation of frequency distribution—histogram, Frequency Polygon, Ogive, pie chart
Sampling Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated with sampling, types of sampling, and sampling and non-sampling errors.
Measures of Central Tendency and Dispersion Mean, median, Mode, Mean Deviation, quartiles, and quartile deviation. Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation
Probability Independent and dependent events; mutually exclusive events. Total and Compound Probability and Bayes' Theorem
Theoretical Distributions Random variables, Discrete and Continuous Random Variables, Expectation of a discrete random variable, Theoretical Distributions: Binomial Distribution, Poisson Distribution—Basic Application, and Normal Distribution—Basic Applications
Correlation and Regression Scatter diagram, Karl Pearson’s Coefficient of Correlation, Rank Correlation, Regression lines, Regression equations, and regression coefficients
Index Numbers Uses of index numbers, problems involved in the construction of index numbers, and methods of construction of index numbers. BSE SENSEX NSE

Paper 4: Business Economics 

Fourth paper of the CA Foundation in Business Economics. Paper 4 Business Economics Commerce Stream is a familiar topic for students. This letter includes the basics of economics and its rules.

Topics Subtopics
Introduction to Business Economics Meaning and scope of business economics.
Basic Problems of an Economy and Role of Price Mechanism
Theory of Demand and Supply 1. Meaning and Determinants of Demand, Law of Demand, and Elasticity of Demand—Price, Income, and Cross Elasticity.
2. Theory of Consumer’s Behavior—Indifference Curve Approach.
3. Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium and Social Efficiency
Theory of Production and Cost Meaning and Factors of Production, Short Run and Long Run. Law of Production—The Law of Variable Proportions and Laws of Returns to Scale, Producer’s Equilibrium. Concepts of Costs—Short-run and long-run costs, Average and Marginal Costs, Total, fixed, and Variable Costs
Price Determination in Different Markets 1. Market Structures: Perfect Competition, Monopoly, and Monopolistic Competition. Using game theory to study oligopoly.
2. Price Determination in These Markets.
3. Price-Output Determination under Different Market Forms
Determination of National Income 1. Macroeconomic Aggregates and Measurement of National Income
2. Determination of National Income: Keynes’ Two-Sector Basic Model, Three-Sector, and Four-Sector Models
Business Cycles Meaning, Phases, Features, and Causes behind these Cycles
Public Finance 1. Fiscal functions: An overview of central and state finance.
2. Market Failure/Government Intervention to Correct Market Failure.
3. Process of budget making: Sources of revenue, expenditure management, and management of public debt.
4. Policy
Money Market 1. Concept of Money Demand
2. Important Theories of Demand for Money
3. Concept of Money Supply, Cryptocurrency, and Other New Terminology
4. Monetary Policy
International Trade 1. Theories of International Trade, including theories of intra-industry trade (Krugman).
2. Trade Policy—The Instruments of Trade Policy.
3. Trade Negotiations.
4. Exchange Rates and Their Economic Effects.
5. International Capital Movements: Foreign Investment
Indian Economy 1. Before 1950- Chanakya and Nand Vansh
2. Paper (1950-1991),
3. Basic knowledge 1991 Onwards

CA Foundation Admit Card

An admit card is required to sit in the examination hall. ICAI usually accepts the card 14 days before the exam. In addition, it has stopped sending physical or offline admit cards. Now, you can only download the CA Foundation Admit Card online from the ICAI website. Take a printout at least 10 days before the exam to avoid the final-minute crowd. 

The admit card can be downloaded a maximum of three times, so take 3-4 photocopies of the admit card. After downloading, if you receive any error in the center/medium (as a result of the wrong details presented in the application form), then you have a chance to correct such an error.

Correction Window for the CA Foundation 

ICAI provides 2 correction windows for students who want to change something in their exam form. In the first window, you do not need to pay the improvement fee. In the second window, you have to pay a registration fee of 1000 rupees for the application. The correction window for the January 2026 exam is closed. The correction window was opened from 20 to 22 Nov 2025. 

Free Window Facility—Under the first correction window, a student can change their center/medium within a week after the last date to submit the exam form. 

  • Improvement window feature (with fees)—Under this window, a student can change their center/medium with a payment of Rs. 1000/- per application. Generally, this window is open to improvement until a week before the examination. But the requests made before 7 days will not be entertained by ICAI in any case. 

CA Foundation Result 2026

The results of the CA Foundation Examination for Jan 2026 will be declared in the First week of March (temporarily). You can check Jan 2026 via the ICAI website/SMS/email. You can see the steps to get your results on our blog. Also, if you want to check the CA Foundation pass percentage, click on the mentioned link. If any student has scored more than 70%, they will receive a certificate from ICAI with "pass with distinction."

How to Prepare for the CA Foundation Course 2026

The CA Foundation exams are not difficult, but students need to prepare well to crack them on their first attempt. So, check these effective CA Foundation Preparation Tips for Examination. 

  • Make a study plan for yourself before starting the study, and strictly follow it.
  • Students who are weak in mathematics should focus on data and logical arguments. 
  • While studying, make a proper note on each subject. 
  • They will help revise the course during exam days. 
  • Create a strong command of the calculator. 
  • Learn timely calculator tricks to get more time in the exam. 
  • Complete the entire CA Foundation course quickly so that you can modify it at least 3 times. 
  • After completing the course, solve a sufficient quantity of fake testing letters.

Why Choose CA Exams Test Series for CA Preparation 

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  • Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
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FAQs

Who is eligible to register for the CA Foundation Jan 2026 attempt?

Students who have passed or are appearing in Class 12 from a recognised board can register. They must complete the mandatory study period prescribed by ICAI before the January 2026 exam. The course is also open to students from any academic stream, provided they meet the registration requirements.

How long does it take to prepare for the Jan 2026 CA Foundation exam?

Most students take around four to six months of focused preparation for the syllabus. However, the ideal duration depends on whether they are preparing alongside board exams or studying independently. A well-planned timetable and consistent revision help complete the course comfortably before the January session.

What subjects are included in the CA Foundation Course Jan 2026?

The CA Foundation course includes four main papers covering Mathematics, Accounting, Business Laws, Statistics, Economics, and Business Communication. The syllabus is structured to build analytical ability and a strong foundation for CA Intermediate. Each subject carries equal importance and requires regular practice to score well in the examination.

How does the CA Foundation Jan 2026 exam pattern work?

The exam follows a mix of subjective and objective formats. Papers on Accounting and Business Laws are descriptive, while Mathematics and Business Economics have multiple-choice questions. Negative marking applies to objective papers. Understanding the pattern helps students prepare the right balance between conceptual writing skills and objective accuracy.

How should beginners start studying for the Jan 2026 CA Foundation examination?

Beginners should begin by reading ICAI’s study material to understand the basic concepts. Starting with Accounting and Mathematics helps in building confidence. Making short notes, solving questions daily, and following a fixed timetable are essential steps. Gradually adding revision and mock tests strengthens exam readiness for January 2026.

Is self-study enough to clear the CA Foundation in the January 2026 attempt?

Yes, self-study is sufficient if students follow the ICAI material properly, practice regularly, and stay consistent. Coaching is helpful but not mandatory. Students must focus on concept clarity, repeated revision, and solving past papers. With disciplined study habits, many students clear the exam without external guidance on their first attempt.

How important are mock tests for CA Foundation Jan 2026?

Mock tests play a crucial role because they help students evaluate time management, identify weaknesses, and build exam temperament. Regularly taking mocks allows students to improve speed and accuracy. Practising in an exam-like environment prepares students better for the actual January 2026 examination atmosphere.

What is the passing criteria for the CA Foundation Course Jan 2026?

To clear the exam, students must score at least 40% in each paper and 50% aggregate overall. This means consistent performance across all subjects is essential. Even if one paper is strong, weak performance in others can affect the aggregate, so balanced preparation is extremely important.

How much daily study time is recommended for CA Foundation Jan 2026?

Most students benefit from studying three to five hours daily in the initial phase and increasing it to six or more hours closer to the exam. However, the quality of the study matters more than the number of hours. Focused study sessions with regular revisions lead to better retention of concepts.

What kind of study material should students follow for the January 2026 attempt?

ICAI study modules must be the primary source because questions are based directly on them. Supplementing this with revision test papers, mock tests, and coaching notes can help deepen understanding. Students should avoid using too many materials at once, as this leads to confusion and overload.