A student who has appeared in the Class 12 examination conducted by an examining body constituted by law in India (or an examination recognized by the Central Government as equivalent thereto) may register for CA Foundation Course.

A registered student may appear in Foundation Examination after he/ she has qualified the Senior Secondary Examination* (10+2 examination) conducted by an examining body constituted by law in India (or an examination recognized by the Central Government as equivalent thereto) and has complied with such requirements as may be specified by the Council from time to time.

A student who has got himself/ herself registered for Foundation Course and has undergone a minimum of four months study period is eligible to appear in the CA Foundation Examination, i.e., students registered on or before 30th June/31 st December will be eligible to appear in November/May examination respectively.

CA Foundation Examinations are held in May & November every year.

Students who are Graduates/ Post Graduates with prescribed percentage marks or its equivalent grade in the examination conducted by any recognized University (including Open University) or Intermediate level examination passed students of The Institute of Cost Accountants of India or The Institute of Company Secretaries of India are exempted from passing Foundation Course. Such students on fulfilling the requirements can register directly to Intermediate Course.

CA Foundation Course comprises of four papers, out of which two are subjective and two are objective type. Negative marking for choosing wrong options is there in objective papers.