1. Home
  2. »
  3. CA Foundation

Get 30% OFF on Admission Fees

CA Foundation

Table of Contents

What is CA Foundation Course?

CA Foundation course or exam is an entry-level for students interested to pursue a career in Chartered Accountancy (CA). CA Foundation course is conducted by The Institute of Chartered Accountants of India (ICAI). Earlier it was known as the Common Proficiency Test (CPT).

What is the eligibility criteria to do  CA Foundation Course?

Candidates who wish to pursue Chartered Accountancy Course can register for CA Foundation Course after appearing in the 12std or HSC (State Board or CBSE) examination but the candidates are only eligible to write the CA Foundation exams once you clear your 12th Std. or HSC (State Board or CBSE) .

What are the subjects and their syllabus in CA Foundation Course?

CA Foundation Course consist of Four subjects which are listed below. Click on the papers to know about their chapters.

Edit

Chapters

Topics

Chapter 1 – Theoretical Framework

  • Unit 1: Meaning and Scope of Accounting
  • Unit 2: Accounting Concepts, Principles And Conventions
  • Unit 3: Accounting Terminology – Glossary
  • Unit 4: Capital And Revenue Expenditures and Receipts
  • Unit 5: Contingent Assets and Contingent Liabilities
  • Unit 6: Accounting Policies
  • Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
  • Unit 8: Accounting Standards
  • Unit 9: Indian Accounting Standards
Chapter 2 – Accounting Process
  • Unit 1: Basic Accounting Procedures – Journal Entries
  • Unit 2: Ledgers
  • Unit 3: Trial Balance
  • Unit 4: Subsidiary Books
  • Unit 5: Cash Book
  • Unit 6: Rectification of Errors
Chapter 3: Bank Reconciliation Statement
  • Bank Reconciliation Statement
Chapter 4: Inventories
  • Inventories
Chapter 5: Concept and Accounting of Depreciation
  • Concept and Accounting of Depreciation
Chapter 6: Accounting for Special Transactions
  • Unit 1: Bill Of Exchange and Promissory Notes
  • Unit 2: Sale of Goods on Approval or Return Basis
  • Unit 3: Consignment
  • Unit 4: Joint Ventures
  • Unit 5: Royalty Accounts
  • Unit 6: Average Due Date
  • Unit 7: Account Current
Chapter 7: Preparation of Final Accounts of Sole Proprietors
  • Unit 1: Final Accounts of Non-Manufacturing Entities
  • Unit 2: Final Accounts of Manufacturing Entities
Chapter 8: Partnership Accounts
  • Unit 1: Introduction to Partnership Accounts
  • Unit 2: Treatment of Goodwill in Partnership Accounts
  • Unit 3: Admission of a New Partner
  • Unit 4: Retirement of a Partner
  • Unit 5: Death of a Partner
Chapter 9: Financial Statements of Not-for-Profit Organizations
  • Financial Statements of Not-for-Profit Organizations
Chapter 10: Company Accounts
  • Unit 1: Introduction to Company Accounts
  • Unit 2: Issue, Forfeiture and Re-Issue of Shares
  • Unit 3: Issue of Debentures
Edit

Part I: Securities Laws (70 Marks)

Chapters

Topics

Chapter 1. Securities Contracts (Regulations) Act 1956
  • 1. Securities Contracts (Regulations) Act 1956
Chapter 2. Securities and Exchange Board of India Act, 1992
  • 2. Securities and Exchange Board of India Act, 1992
Chapter 3. Depositories Act, 1996
  • 3. Depositories Act, 1996
Chapter 4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009
  • 4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009
Chapter 5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • 5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Chapter 6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
  • 6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
Chapter 7.  SEBI (Buyback of Securities) Regulations, 1998
  • 7.  SEBI (Buyback of Securities) Regulations, 1998
Chapter 8. SEBI (Delisting of Equity Shares) Regulations, 2009
  • 8. SEBI (Delisting of Equity Shares) Regulations, 2009
Chapter 9. An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
  • 9. An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
Chapter 10. An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002
  • 10. An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002
Chapter 11. SEBI (Prohibition of Insider Trading) Regulations, 2015
  • 11. SEBI (Prohibition of Insider Trading) Regulations, 2015
Chapter 12. Mutual Funds
  • 12. Mutual Funds
Chapter 13. Collective Investment Schemes
  • 13. Collective Investment Schemes
Chapter 14. SEBI (Ombudsman) Regulations, 2003
  • 14. SEBI (Ombudsman) Regulations, 2003

Part II: Capital Market & Intermediaries (30 Marks)

Chapters

Topics

Chapter 15. Structure of Capital Market
  • 15. Structure of Capital Market
Chapter 16. Securities Market Intermediaries
  • 16. Securities Market Intermediaries
Edit

Part I Foreign Exchange Management & NBFCs (40 Marks)

Chapters

Topics

Chapter 1. Reserve Bank of India Act, 1934
  • 1. Reserve Bank of India Act, 1934
Chapter 2. Foreign Exchange Management Act, 1999
  • 2. Foreign Exchange Management Act, 1999
Chapter 3. Foreign Exchange Transactions & Compliances
  • 3. Foreign Exchange Transactions & Compliances
Chapter 4. Foreign Contribution (Regulation) Act, 2010
  • 4. Foreign Contribution (Regulation) Act, 2010
Chapter 5. Foreign Direct Investments – Regulations & FDI Policy
  • 5. Foreign Direct Investments – Regulations & FDI Policy
Chapter 6. Overseas Direct Investment
  • 6. Overseas Direct Investment
Chapter 7. Liberalized Remittance Scheme
  • 7. Liberalized Remittance Scheme
Chapter 8. External Commercial Borrowings (ECB)
  • 8. External Commercial Borrowings (ECB)
Chapter 9. Foreign Trade Policy & Procedure
  • 9. Foreign Trade Policy & Procedure
Chapter 10. Non Banking Finance Companies (NBFCs)
  • 10. Non Banking Finance Companies (NBFCs)
Chapter 11. Special Economic Zones Act, 2005
  • 11. Special Economic Zones Act, 2005

Part II Competition Law (25 Marks)

Chapters

Topics

Chapter 12. Competition Act, 2002
  • 12. Competition Act, 2002

Part III Business & Commercial Laws (35 Marks)

Chapters

Topics

Chapter 13. Consumer Protection Act, 1986
  • 13. Consumer Protection Act, 1986
Chapter 14. Essential Commodities Act, 1955
  • 14. Essential Commodities Act, 1955
Chapter 15. Legal Metrology Act, 2009
  • 15. Legal Metrology Act, 2009
Chapter 16. Transfer of Property Act, 1882
  • 16. Transfer of Property Act, 1882
Chapter 17. Real Estate (Regulation and Development) Act, 2016
  • 17. Real Estate (Regulation and Development) Act, 2016
Chapter 18. Benami Transaction Prohibitions (Act)
  • 18. Benami Transaction Prohibitions (Act)
Chapter 19. Prevention of Money Laundering
  • 19. Prevention of Money Laundering
Chapter 20. Specific Relief Act, 1963
  • 20. Specific Relief Act, 1963
Chapter 21. Sale of Goods Act, 1930
  • 21. Sale of Goods Act, 1930
Chapter 22. Partnership Act, 1932
  • 22. Partnership Act, 1932
Chapter 23. Negotiable Instrument Act, 1881
  • 23. Negotiable Instrument Act, 1881
Edit

Part I: Financial Management (60 marks)

Chapters

Topics

Chapter 2. Capital Budgeting
  • 2. Capital Budgeting
Chapter 3. Capital Structure
  • 3. Capital Structure
Chapter 4. Sources of raising long-term finance and Cost of Capital
  • 3. Incomes which do not form part of Total Income
Chapter 5. Project Finance
  • 5. Project Finance
Chapter 6. Dividend Policy
  • 6. Dividend Policy
Chapter 7. Working Capital
  • 7. Working Capital
Chapter 8. Security Analysis
  • 8. Security Analysis

Part II: Strategic Management (40 Marks)

Chapters

Topics

Chapter 9. Portfolio Management
  • 9. Portfolio Management
Chapter 10. Introduction to Management
  • 10. Introduction to Management
Chapter 11. Introduction to Strategic Management
  • 11. Introduction to Strategic Management
Chapter 12. Business Policy and Formulation of Functional Strategy
  • 12. Business Policy and Formulation of Functional Strategy
Chapter 13. Strategic Analysis and Planning
  • 13. Strategic Analysis and Planning
Chapter 14. Strategic Implementation and Control
  • 14. Strategic Implementation and Control
Chapter 15. Analysing Strategic Edge
  • 15. Analysing Strategic Edge

Paper-3 and Paper-4 are objective type papers with negative marking.

CA Foundation Exam Pattern

Candidates appearing for the CA Foundation exam should know about the exam pattern to understand what to expect on the exam day. CA Foundation exam was previously called a CA CPT exam.

  • CA Foundation Exams are conducted twice in a year May and November.
  • Exam Medium – Hindi and English
  • Candidates must score at least 40% of marks in every paper and minimum aggregate of 50% in all the papers to pass the CA Foundation
  • Negative mark applies in objective papers and 1/4 or 0.25 of the marks will be deducted for every wrong answer in the Paper 3 & Paper 4.
  • The maximum duration is 3 hours and each paper will be of 100 marks
  • Only one Examination for a day
  • CA Foundation Exam has to be written manually

What is the Registration Fees for CA Foundation Course?

The Fees mentioned below is the registration fees, not coaching fees. The registration fees has to be paid to “The Institute of Chartered Accountants of India” (ICAI).

CA Foundation Registration Fees

Candidate has to register by payment of the fees as per the below chart.

Sl. No.
Details of Fee
Rupees
1
Cost of Foundation Prospectus (Compulsory)
200
2
CA Foundation Registration Fees(Compulsory)
9,000
3
CA Foundation Subscription fees for Student’s Journal(Optional)
200
4
CA Foundation subscription fees for Member’s Journal(Optional)
400
Total
9,800

Download Our App!

Stride Edutech - Learning App
CA, CMA, CS, CMA USA,  11th and 12th

What is the Registration procedure for CA Foundation?

Candidate has to register for Foundation Course by filling Online Registration Form available on ICAI website www.icai.org. in “Course Registration Forms” under “Students tab”.

While filling the online form, candidates should take care of the following

  • After filling the Online Form pay the required fees online using the payment gateway.
  • On successful payment, system will automatically generate the Form, which is to be printed.

CA Foundation Course Registration Date?

Chartered Accountancy (CA) Registration date and examination date. The dates are applicable for all three levels CA Foundation, CA Inter and CA Final.

Event
May Exam Batch
November Exam Batch
CA Exam Starting Date
1st or 2nd week of May
1st or 2nd week of November
CA Registration Form Available
Throughout the year
Throughout the year
Last Date for CA Registration
December 31st
June 31st
Issue of online CA Examination Form
1st Week of February
1st Week of August
Last Date to Submit the CA Examination Form
1st Week of March
1st Week of September
Issue of CA Exams Admit Card in online mode
1st Week of May
1st Week of November
Announcement of CA Exam Result
In the month of July
In the month of January

The dates mentioned above are subject to change. For more details about the cut off date visit www.icai.org.

What are the documents required for registration of CA Foundation Course?

The below mentioned documents are to be scanned and upload at the time of registration. You can register for CA at www.icai.org. All documents has to be scanned and uploaded in this website.

CA Foundation Registration Documents

These are the documents required for CA foundation Registration

  • Passport Photo
  • Specimen Signature
  • Age Proof
  • Attested copy of 10th & 12th Pass Mark sheet – For 12th Passed Students
  • Attested copy of proof of Nationality, if student is a foreigner.
  • Attested copy of the proof of special category certificate i.e SC/ST, OBC, Differently abled.

Still Having Doubts about the course?

Speak to our counsellor through WhatsApp

CA Foundation - FAQ

It is the First level of CA course

You can register CA Foundation course through online in icai.org. You will get study materials via post once you register

Once you register online your registration number will be created and displayed. Which will start with ”SRO

There are a total of 4 subjects in CA Foundation

The 4 subjects in CA Foundation are,

Paper 1 - Principles and Practice of Accounting

Paper 2 - Business Law & Business Correspondence and Reporting

Paper 3 - Business Mathematics and Logical Reasoning & Statistics

Paper 4 - Business Economics & Business and Commercial Knowledge

CA CPT is the old syllabus and CA Foundation is the new syllabus

The CA Foundation subject and mark details are given above. You can find the latest syllabus in BOS portal in icai.org

After 12th, Register your self in ICAI through Foundation entry and clear all three levels with three years of articleship.

No. Articleship is mandatory for all students. Without completing 3 years of Articleship you are not eligible to do CA Final.

The documents required for CA Foundation are,

  1. Photo of the Student
  2. Student signature
  3. Address Proof
  4. 10th & 12th Marksheet

CA Foundation is mandatory for students who want to study CA after completing 12th. Students who have completed degree can skip CA Foundation and take up CA Inter directly.

Once you have registered in ICAI, the books will be sent to you through post.

ICAI conducts the exams in May and November every year. The exams in 2020 might be delayed due to coronavirus lockdown.

For May exams, 31st Dec of the previous year is the last date for registration


For Nov exams, 30th June is the last date for registration.

Yes. Two papers of the 4 papers in CA Foundation are objective type papers and have negative marking. For every wrong answer 0.25 negative marks apply.

The two papers are,

  1. Business Mathematics and Logical Reasoning & Statistics
  2. Business Economics & Business and Commercial Knowledge

+2 (State board or CBSE) completion is the eligibility for CA Foundation