School of Management Sciences (SMS), Varanasi News & Updates 2025: Notifications, Notice, Result

ICAI CA Foundation is a comprehensive course designed to provide aspiring professionals with a strong foundation in the field of Chartered Accountancy. It is the entry-level examination for the Chartered Accountancy course offered by the Institute of Chartered Accountants of India (ICAI). The CA Foundation course aims to equip students with the fundamental knowledge and skills necessary to pursue a successful career in accounting, auditing, taxation, and finance. The CA Foundation exam dates for the January 2026 session are January 18, 20, 22 and 24, 2026. On November 3, 2025, ICAI made the online application form for the CA Foundation available. To be eligible for the course, candidates must have completed their 10+2 education from a recognised board or institution. They can register for the CA Foundation course after passing the 10th standard examinations.

The CA Foundation examination is conducted in a paper-based mode and consists of multiple-choice questions (MCQs). The exam evaluates the students' understanding and application of the concepts taught during the course. It assesses their knowledge in areas such as accounting principles, business laws, mathematics, logical reasoning, economics, and business and commerce. Upon successfully clearing the CA Foundation examination, students can progress to the next level of the CA course, which includes the Intermediate and Final examinations.

Also Read: Career in Actuarial Science Vs Chartered Accountancy - Which is Better?

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ICAI CA Exams January 2026 Admit Card Expected Release Date

In the Chartered Accountant journey, the CA Foundation exams are marked as the first significant step. Students aspire to perform well with considerably good marks but scoring 200 marks consistently stands out. As scoring 200 marks out of 400 is the minimum benchmark, many students go into a contemplation phase if it is good or not. As it is the minimum benchmark, many students contemplate scoring 200 marks in different perspectives. To understand it completely, one needs to look how ICAI evaluates papers, how is the overall performance of aspirants, and how the marks matter ahead in the CA journey.

Also Check - What is the difficulty level of CA Foundation exam?

When a student steps into professional commerce studies, the first thing they need to clear is the CA Foundation exam. The syllabus of this exam is manageable. But what confuses most students is the rules for passing, not the subjects. Simply put, in order to pass CA Foundation 2026, you will need to secure 40% marks in each of the four papers and an overall aggregate of 50% (which translates to 200 out of 400 total marks). In this article, we are giving you an idea of how ICAI evaluates the CA Foundation exam so you can prepare with clarity.

Also Check - Who is eligible for direct entry into the CA Intermediate course?