CA Foundation January 2027
The Institute of Chartered Accountants of India (ICAI)
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Overview
CA Foundation is ICAI's entry exam for the CA course; January 2027 exam dates are not announced yet, and online forms open on 3 November 2026. The Institute of Chartered Accountants of India (ICAI) conducts it as the first of three exam levels, followed by Intermediate and Final. It is a four-paper, 400-mark exam for candidates who have appeared in or passed Class 12, held three times a year in January, May and September at centres in India, Kathmandu, Bahrain and Dubai. The September 2026 sitting ran from 2 to 9 September 2026, which makes January 2027 the next sitting. ICAI has not published guidance notes for January 2027, so rules that its January 2027 dates and fee notices do not cover are taken from the September 2026 notices and labelled as such.
CA Foundation at a glance
| Item | Details |
|---|---|
| Conducting body | The Institute of Chartered Accountants of India (ICAI) |
| Level | Foundation, the first of three CA exam levels (Foundation, Intermediate, Final) |
| Purpose | Entry route to the CA course for candidates who have appeared in Class 12; passing Foundation and Class 12 allows registration for the Intermediate course |
| Mode | Written exam at centres; Papers 1 and 2 are descriptive, Papers 3 and 4 are multiple-choice on OMR sheets |
| Frequency | Three times a year: January, May and September |
| Papers and marks | 4 papers of 100 marks each; 400 marks in total |
| Duration | Papers 1 and 2: 3 hours each; Papers 3 and 4: 2 hours each |
| Languages | Question papers in English or Hindi; OMR answer sheets (Papers 3 and 4) in English only |
| Application fee (January 2027) | Rs 1,500 (centres in India); Rs 2,200 (Kathmandu); US$ 325 (Bahrain or Dubai). Late fee from 17 to 19 November 2026: Rs 600, or US$ 10 for Bahrain and Dubai |
| Exam centres | India, Kathmandu (Nepal), Bahrain and Dubai (UAE) |
| Official website | icai.org |
Important dates (CA Foundation January 2027)
| Event | Date |
|---|---|
| Online form: last date without late fee | 16 November 2026 (11:59 pm IST) |
| Online form: late-fee window | 17 to 19 November 2026 (Rs 600; ends 11:59 pm IST) |
| Correction window | 20 November 2026 (10:00 am IST) to 22 November 2026 (11:59 pm IST) |
| Admit card | Not announced yet; ICAI generally posts admit cards on eservices.icai.org about 14 days before the exam |
| Exam | Not announced yet |
| MCQ answer key | Not announced yet |
| Result | Not announced yet |
Previous sitting: CA Foundation September 2026
| Event | Date (September 2026 sitting) |
|---|---|
| Online form opened | 6 July 2026 |
| Last date without late fee | 19 July 2026 |
| Last date with late fee | 22 July 2026 |
| Correction window | 23 to 25 July 2026 |
| Paper 1: Accounting | 2 September 2026 |
| Paper 2: Business Laws | 5 September 2026 |
| Paper 3: Quantitative Aptitude | 7 September 2026 |
| Paper 4: Business Economics | 9 September 2026 |
How the Foundation result works
A candidate passes Foundation by scoring at least 40 marks in each paper and at least 50% in the aggregate of all four papers at one sitting. Candidates with 70% or more are marked 'Pass with Distinction' on the result card; no pass certificate is issued. Rank certificates go to candidates with at least 60% in aggregate, up to the 20th all-India rank. There is no exemption in individual Foundation papers, and the CA Regulations have no provision for improving a passed result. After passing Foundation and Class 12, a candidate registers for the Intermediate course, completes 8 months of study and takes the Intermediate exam.
Sources: Important Dates - January 2027; Fee Chart - January 2027; Foundation guidance notes, September 2026; Requirements for Foundation and Intermediate, September 2026; Scheme of education and training at a glance; Examinations - January 2027 page. Checked on 5 October 2026.
Conducting Body
The Institute of Chartered Accountants of India (ICAI)
Category
Government
Level
National
Important Dates
| Event | Date | Status |
|---|---|---|
| Application opens | 28 days to go | |
| Application closes | 44 days to go | |
| Exam date | Not announced yet | Awaiting official notice |
Eligibility Criteria
ICAI has not issued the January 2027 requirements notice. The rules below come from the September 2026 notices and ICAI's scheme of education and training, and the January 2027 cut-off dates may differ.
| Criterion | Requirement |
|---|---|
| Registration with ICAI | Registered for the Foundation course with the Board of Studies at least four months before the exam; the September 2026 cut-off was 1 May 2026. A Class 10 pass is enough to register. |
| Class 12 | Appeared in the Class 12 (10+2) board exam or an equivalent recognised exam; the admit card, or the mark sheet if passed, is uploaded on the Self Service Portal. |
| Course code | NEWFND23 or CONFND23 on the portal; candidates on the old CPT course convert at no fee. |
| Age limit and attempts | None stated in the notices opened. |
- Direct entry: graduates and postgraduates in Commerce with at least 55% in aggregate (other streams at least 60%) and ICSI or ICMAI Intermediate-level passers need not take Foundation and register directly for Intermediate.
- No exemption is given in individual Foundation papers.
Source: Foundation guidance notes (September 2026); requirements notice (September 2026); scheme of education and training
Exam Pattern
The Foundation exam has four papers and 400 marks. The details below are from the September 2026 guidance notes; the January 2027 notes are not yet published.
| Paper | Subject | Format | Marks | Duration |
|---|---|---|---|---|
| 1 | Accounting | Descriptive | 100 | 3 hours |
| 2 | Business Laws | Descriptive | 100 | 3 hours |
| 3 | Quantitative Aptitude: Business Mathematics (40 marks), Logical Reasoning (20 marks), Statistics (40 marks) | Multiple-choice (OMR) | 100 | 2 hours |
| 4 | Business Economics | Multiple-choice (OMR) | 100 | 2 hours |
| Total | 400 |
- Timings (IST): Papers 1 and 2, 2:00 pm to 5:00 pm; Papers 3 and 4, 2:00 pm to 4:00 pm. Papers 1 and 2 have 15 minutes of advance reading time from 1:45 pm; Papers 3 and 4 have none.
- Entry to the centre is from 1:15 pm; late entry is allowed for up to 15 minutes after the start; early exit is not permitted.
- Marking: Papers 3 and 4 have negative marking of one-fourth mark for each wrong answer; more than one darkened circle counts as wrong.
- Passing: at least 40 marks in each paper and 50% in aggregate at one sitting.
- Languages: question paper booklets in English or Hindi; OMR sheets for Papers 3 and 4 in English only.
Source: Foundation guidance notes (September 2026); Foundation syllabus
Syllabus
Paper 1: Accounting (100 marks)
- Theoretical framework; accounting process; bank reconciliation statement; inventories; depreciation and amortisation
- Bills of exchange and promissory notes; final accounts of sole proprietors; financial statements of not-for-profit organisations; accounts from incomplete records
- Partnership and LLP accounts; company accounts
Paper 2: Business Laws (100 marks)
- Indian regulatory framework; Indian Contract Act, 1872; Sale of Goods Act, 1930
- Indian Partnership Act, 1932; Limited Liability Partnership Act, 2008; Companies Act, 2013; Negotiable Instruments Act, 1881
Paper 3: Quantitative Aptitude (100 marks)
- Part A, Business Mathematics (40 marks): ratio and proportion, indices and logarithms; equations; linear inequalities; mathematics of finance; permutations and combinations; sequence and series; sets, relations and functions; basic differential and integral calculus
- Part B, Logical Reasoning (20 marks): number series, coding and decoding, odd man out; direction tests; seating arrangements; blood relations
- Part C, Statistics (40 marks): statistical representation of data; central tendency and dispersion; probability; theoretical distributions; correlation and regression; index numbers
Paper 4: Business Economics (100 marks)
- Introduction to business economics; demand and supply; production and cost; price determination in different markets
- National income; business cycles; public finance; money market; international trade; Indian economy
Source: ICAI Foundation course syllabus
How to Apply for CA Foundation January 2027
- Log in to the Self Service Portal (SSP) at eservices.icai.org; candidates without a login create one first.
- Check that the course code is NEWFND23 or CONFND23 and that the Class 12 document, photograph and signature are uploaded.
- Fill in the January 2027 exam form from 3 November 2026 (10:00 am IST) to 16 November 2026, or to 19 November 2026 with the late fee; select the centre and the English or Hindi medium.
- Pay the fee online; the application is complete only when the payment is recorded and the exam form PDF is generated.
- Fix errors in the correction window (20 to 22 November 2026); the centre and medium cannot be changed after it closes.
- Download the admit card from eservices.icai.org; ICAI sends no physical admit card.
| Centre | Exam fee | With late fee (17 to 19 November 2026) |
|---|---|---|
| India | Rs 1,500 | Rs 2,100 |
| Kathmandu (Nepal) | Rs 2,200 | Rs 2,800 |
| Bahrain or Dubai (UAE) | US$ 325 | US$ 335 |
- Class 12 admit card (if appeared) or mark sheet (if passed), uploaded on SSP
- Photograph: JPG, 20 to 50 KB, about 4.5 cm by 3.5 cm, white background
- Signature: JPG, 10 to 20 KB, about 6 cm by 2 cm, black pen on white paper
Source: Fee Chart - January 2027; Important Dates - January 2027; Foundation guidance notes (September 2026); requirements notice (September 2026). Dates and fees are for January 2027; form rules and file specifications are from the September 2026 notices.
Apply online on the official portal: https://eservices.icai.org/
Frequently Asked Questions
When can I apply for CA Foundation January 2027?
Applications open on 3 November 2026 and close on 19 November 2026.
Who conducts CA Foundation January 2027?
CA Foundation January 2027 is conducted by The Institute of Chartered Accountants of India (ICAI).
What is the eligibility for CA Foundation January 2027?
ICAI has not issued the January 2027 requirements notice. The rules below come from the September 2026 notices and ICAI's scheme of education and training, and the January 2027 cut-off dates may differ. Criterion Requirement Registration with ICAI Registered for the Foundation course with the Board of Studies at least four months before the exam; the September 2026 cut-off was 1 May 2026. A Class 10 pass is enough to register. Class 12 Appeared in the Class 12 (10+2) board exam or an…
What is the exam pattern of CA Foundation January 2027?
The Foundation exam has four papers and 400 marks. The details below are from the September 2026 guidance notes; the January 2027 notes are not yet published. Paper Subject Format Marks Duration 1 Accounting Descriptive 100 3 hours 2 Business Laws Descriptive 100 3 hours 3 Quantitative Aptitude: Business Mathematics (40 marks), Logical Reasoning (20 marks), Statistics (40 marks) Multiple-choice (OMR) 100 2 hours 4 Business Economics Multiple-choice (OMR) 100 2 hours Total 400 Timings (IST)…
What is the syllabus of CA Foundation January 2027?
Paper 1: Accounting (100 marks) Theoretical framework; accounting process; bank reconciliation statement; inventories; depreciation and amortisation Bills of exchange and promissory notes; final accounts of sole proprietors; financial statements of not-for-profit organisations; accounts from incomplete records Partnership and LLP accounts; company accounts Paper 2: Business Laws (100 marks) Indian regulatory framework; Indian Contract Act, 1872; Sale of Goods Act, 1930 Indian Partnership Act…
How do I apply for CA Foundation January 2027?
Log in to the Self Service Portal (SSP) at eservices.icai.org; candidates without a login create one first. Check that the course code is NEWFND23 or CONFND23 and that the Class 12 document, photograph and signature are uploaded. Fill in the January 2027 exam form from 3 November 2026 (10:00 am IST) to 16 November 2026, or to 19 November 2026 with the late fee; select the centre and the English or Hindi medium. Pay the fee online; the application is complete only when the payment is recorded…
What is the official website of CA Foundation January 2027?
The official website is https://www.icai.org/.