• Updated on 31 Oct, 2025 by Ankita Banerjee
ICAI CA Foundation 2026 results for the CA September 2025 exam will be announced by the Institute of Chartered Accountants of India (ICAI) on November 3, 2025, by 2 PM. Candidates will be able to check their scorecards for CA Foundation, Intermediate, and Final exams on the official ICAI website using their roll number and registration number. The intermediate and the final results will be out by 5 PM on the same date.
The Institute of Chartered Accountants of India (ICAI) has announced the exam dates for the CA Foundation, Intermediate, and Final courses for the January 2026 session. The CA Foundation exams will be held on January 18, 20, 22, and 24, 2026. The CA Intermediate exams are scheduled for January 6, 8, and 10 for Group 1, and January 12, 15, and 17 for Group 2. The CA Final exams will take place on January 5, 7, and 9 for Group 1, and January 11, 13, and 16 for Group 2. No exam has been scheduled on January 14, 2026, due to the festivals of Makar Sankranti, Magha Bihu, and Pongal.
The Institute of Chartered Accountants of India (ICAI) has announced the official mock test series, virtual classes, and ‘Success at CA Exam’ BoS series for CA Intermediate and CA Final January 2026 exams. The CA Intermediate and CA Final Mock Tests will be held in two phases — Series I in November 2025 and Series II in December 2025. Free Live Virtual Revisionary Classes will begin from October 13, 2025, for CA Final and November 11, 2025, for CA Intermediate. The BoS Success at CA Exam Series I and II will start from late November to mid-December 2025. ICAI has also announced the exam registration dates from November 3 to November 19, 2025.
The Institute of Chartered Accountants of India (ICAI) has released the revised schedule for the postponed CA Final and Intermediate exams in Kathmandu, Nepal. The exams will be held at the same centre, D.A.V. Sushil Kedia Vishwa Bharati Higher Secondary School, Lalitpur. The exam timings remain from 2:00 PM to 5:00 PM (IST), except for CA Final Paper-6, which will be from 2:00 PM to 6:00 PM (IST). Admit cards already issued will remain valid. ICAI also clarified that exams will not be postponed if any date falls on a public holiday.
The exam timings will be from 2 PM to 5 PM for most papers, with Foundation Papers 1 and 2 and Intermediate exams set for three hours. Foundation Papers 3 and 4 will be held from 2 PM to 4 PM for two hours, while Final Paper 6 and post-qualification courses like INTT-AT will be from 2 PM to 6 PM for four hours. An extra reading time of 15 minutes from 1:45 PM to 2 PM will be given for all papers except Foundation Papers 3 and 4. The online exam application process will begin on November 3, 2025, with the last date to apply without a late fee being November 16, 2025, and with a late fee till November 19, 2025. The form correction window will be open from November 20 to 22, 2025.
Table of Contents
- What is ICAI CA Foundation 2025 Exam?
- ICAI CA Foundation 2025 Exam Highlights
- ICAI CA Foundation 2026 Exam Dates
- ICAI CA Foundation 2025 Eligibility Criteria
- ICAI CA Foundation 2026 Application Process
- ICAI CA Foundation 2025 Admit Card
- ICAI CA Foundation 2025 Syllabus
- ICAI CA Foundation 2025 Exam Pattern
- ICAI CA Foundation 2025 Result
- ICAI CA Foundation 2025 Cut Off
- ICAI CA Foundation 2025 FAQs
What is ICAI CA Foundation 2025 Exam?
The Chartered Accountant (CA) Foundation exam is conducted by the Institute of Chartered Accountants of India. The test is administered on a national level. The institute conducts the examination three times every year. Students who have passed their class 10th examination from a recognised Board can also appear for the examination. The ICAI also conducts the CA examination in two levels, called the Intermediate and Final tests. The institute offers the CA degree, which is equivalent to a postgraduate degree. Apart from different Indian cities, the exam is also conducted in overseas centers such as Bhutan, Kathmandu, Dubai, etc.
ICAI CA Foundation 2025 Exam Highlights
Candidates can check the below-mentioned highlights to understand ICAI CA Foundation 2025 exam insights:
| Particulars | Details |
| Exam Name | Institute of Chartered Accountants of India Chartered Accountant Foundation Exam (ICAI CA) |
| Conducting Body | The Institute of Chartered Accountants of India (ICAI) |
| Exam Level | National |
| Exam Frequency | Three Times a Year |
| Number of Students Appeared in the Last Session | 91,900 |
| Number of Candidates Qualified in the Last Session | 13,749 (14.96%) |
| Application Fees | Indian Centers: INR 1500
Bhutan and Kathmandu Centres: INR 2200 |
| Exam Duration | 5 Hours |
| Paper-wise Time Duration |
|
| Medium of Exam | Bilingual (English and Hindi) |
| Number of Questions | 400 |
| Total Marks | 400 |
| Marking Scheme |
|
| Official Website | icai.org |
| Helpdesk | Telephone Number: 3894815Email ID: foundation_examhelpline@icai.in |
ICAI CA Foundation 2026 Exam Dates
The Institute of Chartered Accountants of India (ICAI) released the January session 2026 examination dates via a circular. Students must visit the website regularly to stay up to date with all the event-wise exam dates:
Course & Group | Exam Dates 2026 | Timings (IST) | Duration |
CA Foundation Paper 1 & 2 | January 18, 20, 2026 | 2 PM – 5 PM | 3 Hours |
CA Foundation Paper 3 & 4 | January 22, 24, 2026 | 2 PM – 4 PM | 2 Hours |
CA Intermediate (Group 1) | January 6, 8, 10, 2026 | 2 PM – 5 PM | 3 Hours |
CA Intermediate (Group 2) | January 12, 15, 17, 2026 | 2 PM – 5 PM | 3 Hours |
CA Final (Group 1) | January 5, 7, 9, 2026 | 2 PM – 5 PM | 3 Hours |
CA Final (Group 2) | January 11, 13, 16, 2026 | 2 PM – 5 PM | 3 Hours |
CA Final Paper 6 | (As per paper schedule) | 2 PM – 6 PM | 4 Hours |
Post-qualification INTT-AT | (As per paper schedule) | 2 PM – 6 PM | 4 Hours |
Post-qualification IRM | (As per paper schedule) | 2 PM – 5 PM | 3 Hours |
CA Intermediate Mock Test Schedule (January 2026)
Check the following table for CA Intermediate Mock Test Schedule for January 2026.
Paper | Mock Test Date (Series I) | Mock Test Date (Series II) |
Paper 1: Advanced Accounting | 18-Nov-2025 | 6-Dec-2025 |
Paper 2: Corporate and Other Laws | 20-Nov-2025 | 8-Dec-2025 |
Paper 3: Taxation | 22-Nov-2025 | 10-Dec-2025 |
Paper 4: Cost and Management Accounting | 24-Nov-2025 | 12-Dec-2025 |
Paper 5: Auditing and Ethics | 26-Nov-2025 | 15-Dec-2025 |
Paper 6: Financial Management and Strategic Management | 28-Nov-2025 | 17-Dec-2025 |
CA Final Mock Test Schedule (January 2026)
Check the following table for the ICAI CA Final Mock Test Schedule for January 2026.
Paper | Mock Test Date (Series I) | Mock Test Date (Series II) |
Paper 1: Financial Reporting | 17-Nov-2025 | 4-Dec-2025 |
Paper 2: Advance Financial Management | 19-Nov-2025 | 6-Dec-2025 |
Paper 3: Advance Auditing, Assurance and Professional Ethics | 21-Nov-2025 | 8-Dec-2025 |
Paper 4: Direct Tax Laws & International Taxation | 24-Nov-2025 | 10-Dec-2025 |
Paper 5: Indirect Tax Laws | 26-Nov-2025 | 12-Dec-2025 |
Paper 6: Integrated Business Solutions | 28-Nov-2025 | 15-Dec-2025 |
CA Final Live Virtual Classes (January 2026)
Check the following table for ICAI CA Final Live Virtual Classes Schedule for January 2026.
Paper | Timings | Days | Starting From |
Paper 1: Financial Reporting | 7:00 AM – 10:00 AM | Wednesday, Friday | 15-Oct-2025 |
Paper 2: Advanced Financial Management | 7:00 AM – 10:00 AM | Tuesday, Thursday | 14-Oct-2025 |
Paper 3: Advanced Auditing, Assurance and Professional Ethics | 7:00 AM – 10:00 AM | Monday, Saturday | 13-Oct-2025 |
Paper 4: Direct Tax Laws & International Taxation | 6:00 PM – 9:00 PM | Monday, Wednesday | 13-Oct-2025 |
Paper 5: Indirect Tax Laws | 6:00 PM – 9:00 PM | Tuesday, Thursday | 14-Oct-2025 |
CA Intermediate Live Virtual Classes (January 2026)
Check the following table for CA Intermediate Live Virtual Classes Schedule.
Paper | Timings | Days | Starting From |
Paper 1: Advanced Accounting | 7:00 AM – 9:30 AM | Thursday, Saturday | November 13, 2025 |
Paper 2: Corporate and Other Laws | 6:00 PM – 8:30 PM | Thursday, Saturday | November 13, 2025 |
Paper 3: Taxation (Income Tax Law) | 6:00 PM – 8:30 PM | Tuesday, Friday | November 11, 2025 |
Paper 3: Taxation (GST) | 6:00 PM – 8:30 PM | Monday, Wednesday | November 12, 2025 |
Paper 4: Cost and Management Accounting | 7:00 AM – 9:30 AM | Tuesday, Friday | November 11, 2025 |
Paper 5: Auditing & Ethics | 7:00 AM – 9:30 AM | Monday, Wednesday | November 12, 2025 |
Paper 6 (Financial Management) | 6:00 PM – 8:30 PM | Sunday | November 16, 2025 |
Paper 6 (Strategic Management) | 7:00 AM – 9:30 AM | Sunday | November 16, 2025 |
ICAI CA Foundation 2025 Eligibility Criteria
The Institute of Chartered Accountants of India (ICAI) has not set any age bars to appear in their CA Foundation exam. All Indian, Bhutanese, Kathmandu, and other overseas citizens are allowed to sit for the examination. The overseas cities eligible are Abu Dhabi, Bahrain, Doha, Dubai, Kuwait, and Muscat. Students need to have completed class 10+2 from a recognised Board, passed with a Diploma degree, and have a bachelor’s degree. Also, candidates can apply for the exam even with a class 10th qualification.
ICAI CA Foundation 2026 Application Process
The application process for ICAI CA Foundation exam is carried out at the website, eservices.icai.org. All the eligible students need to register first with their name, date of birth, country code, mobile number, email ID, etc. Candidates will receive their respective registration numbers and passwords for login purposes post OTP verification is completed successfully. The uploaded photograph and signature must be 20-50 KB and 10-20 KB, respectively. ICAI CA Foundation registration fee is different according to different centers. For Indian centers, the fee is INR 1500, and for the Bhutan and Kathmandu centers, the fee is INR 2200.
ICAI CA Foundation 2025 Admit Card
The institute releases the hall tickets two weeks before the exam commences. It is one of the essential documents required on exam day and also during the counselling process. Along with the same, any photo identification proof needs to be carried on the day of the exam. Students need to enter their respective registration numbers and passwords in the form of date of birth to log in and download the hall tickets. All the aspirants on their admit cards can check the exam day-related instructions to be followed. Candidates must reach the allotted exam center 2 hours before it starts.
ICAI CA Foundation 2025 Syllabus
ICAI CA Foundation 2025 syllabus has also been updated by the institute and is the same as last year. The difficulty level of the syllabus is easy to moderate. There will be four papers, and the syllabus for the same is as follows:
| Papers | Units |
| Principles and Practice of Accounting |
|
| Business Laws and Business Correspondence and Reporting |
|
| Business Mathematics, Logical Reasoning, and Statistics |
|
| Business Economics and Business and Commercial Knowledge |
|
ICAI CA Foundation 2025 Exam Pattern
ICIA CA Foundation 2025 exam is conducted in both online and offline modes. Both multiple-choice-based and subjective questions will be asked in the examination. The highlights of the question paper pattern of ICAI CA Foundation 2025 exam are as follows:
| Particulars | Details |
| Mode | Both Online and Offline |
| Test Duration | 5 Hours |
| Sectional Time Duration | Paper 1 and 2: 2 Hours
Paper 3 and 4: 3 Hours |
| Type of Questions | Multiple-Choice-Based Questions, and Subjective Questions |
| Medium | Bilingual (English and Hindi) |
| Total Number of Questions | 400 |
| Section-wise Total Number of Questions |
|
| Total Marks | 400 |
| Sections |
|
| Marking Scheme |
|
| Negative Marking |
|
ICAI CA Foundation 2025 Result
ICAI CA Foundation 2025 results can be checked by entering the registration number and roll number. The results will include names, roll numbers, paper-wise, and total marks obtained marks. Students are also given the chance to verify the marks within one month of the publication of the results. The previous year, the overall pass percentage of male candidates was 15.66% and 14.14% of female candidates.
ICAI CA Foundation 2025 Cut Off
Candidates must obtain 40% marks in each of the four papers to be called a pass-out student. It means students must obtain 40 out of 100 in all four papers. Apart from this, a 50% aggregate is also required to be obtained. Students obtaining higher than this will be regarded with merit.
ICAI CA Foundation 2026 FAQs
What is ICAI CA Foundation 2025 exam?
ICAI CA Foundation 2025 is the entry-level exam conducted by the Institute of Chartered Accountants of India. It allows students to start their journey towards becoming a Chartered Accountant.
When will ICAI CA Foundation 2026 exams be held?
The ICAI CA Foundation 2026 exams will be conducted on January 18, 20, 22, and 24, 2026. Each paper will be held in the afternoon session.
What are the exam timings for ICAI CA Foundation 2026?
For Papers 1 and 2, the timing is 2 PM to 5 PM, while Papers 3 and 4 will be held from 2 PM to 4 PM. Candidates should reach the exam centre at least 30 minutes early.
How can I apply for ICAI CA Foundation 2026 exam?
Candidates can apply online for ICAI CA Foundation 2026 at eservices.icai.org. The registration window opens on November 3, 2025.
What is the last date to apply for ICAI CA Foundation 2026?
The last date to submit the ICAI CA Foundation 2026 application form without a late fee is November 16, 2025. With a late fee of ₹600, the final date is November 19, 2025.
What is the eligibility to appear for ICAI CA Foundation 2025?
To appear for ICAI CA Foundation 2025, a student must have passed Class 12 or an equivalent examination. Registration with ICAI should also be completed on time.
Will there be a correction window for ICAI CA Foundation 2026 exam?
Yes, ICAI will provide a correction window for ICAI CA Foundation 2026. Candidates can edit their exam city or medium from November 20 to November 22, 2025.
What is the exam pattern for ICAI CA Foundation 2025?
ICAI CA Foundation 2025 consists of four papers. Papers 1 and 2 are subjective type, while Papers 3 and 4 are objective type with negative marking.
Will ICAI CA Foundation 2026 be conducted outside India as well?
Yes, ICAI CA Foundation 2026 will also be held in international centres like Dubai, Abu Dhabi, Doha, Muscat, Riyadh, Kuwait, Kathmandu, Thimphu, and Bahrain.
Is there an advance reading time in ICAI CA Foundation 2025?
In ICAI CA Foundation 2025, Papers 1 and 2 will have a 15-minute reading time from 1:45 PM to 2 PM. Papers 3 and 4 will not have any advance reading time.

