Exam Date : June 19, 2020 To July 4, 2020
Result Date : July 15, 2020

Every commerce student dreams of becoming a Chartered Accountant (CA) one day. CA Foundation by Institute of Chartered Accountants of India helps the CA aspirants to achieve their goals. CA Foundation Exam is a must for the aspirants who want to carve a niche in the sector of business accounting.

Latest Updates:

  • July 1, 2020: The ICAI has extended the late date to register for the CA Foundation Exam to August 31, 2020. The examination that was to be conducted on June 19, 2020 stands postponed until further notices due to the health concerns caused by the COVID-19. Read more about the extension in our news section.
  • The ICAI CA Foundation July 2020 exam will be merged and conducted with the ICAI CA Foundation November 2020 examination.


What is CA Foundation?

CA Foundation is a national level exam conducted in June & November/December. It is taken up by the candidates who are aspiring to become Chartered Accountants in India. It was formerly known as CA Common Proficiency Test (CA CPT).

In compliance with the Chartered Accountants Regulations 1988, Institute of Chartered Accountants of India (ICAI) conducts and administers CA Foundation Exam twice every year.

Results: The Results for CA Foundation Exam will be tentatively published within 3-4 weeks after the exam is completed. Your score is considered valid for 3 years.

Correction Window: If you have made a mistake in the application form, ICAI will provide a correction window and in this period you can change the mistakes.

CA Foundation at a glance
Exam Name CA Foundation (earlier known as Common Proficiency Test)
Acronym CA Foundation (earlier known as CA CPT)
Conducting Authority The Institute of Chartered Accountants of India (ICAI)
Level of Exam National
Exam Category Undergraduate (UG)
Course Offered Chartered Accountancy in India
Mode of Exam Offline i.e. Pen and Paper-based Test (PPT)
Exam Medium English
Duration of Exam 4 Hours (2 Hours for each exam Session)
Official Website
Helpdesk [email protected] 419 29290120-3054 851, 3054 852, 3054 853, 3054 854, 3054 835, 4953 751, 4953 752, 4953 753, 4953 754

CA Foundation 2020 Exam Date

ICAI CA Foundation May 2020 Exam Dates are given below:

Exam Date
Foundation Course Exam - Under New Scheme To be announced
Intermediate (IPC) Course Examination - Under Old Scheme To be announced
Intermediate Course Examination - Under New Scheme To be announced
Final Course Examination - Under Old Scheme To be announced
Final Course Examination - Under New Scheme To be announced
International Trade Laws and World Trade Organisation (ITL & WTO), Part I Examination To be announced
International Taxation - Assessment Test (INTT - AT) To be announced

Admit Card: The Admit Card will be released by the conducting authority i.e. ICAI on August 31, 2020.

Exam: ICAI CA Foundation 2020 November will be conducted from June 19, 2020 in two sessions viz. 10:30 am to 12:30 pm and 2 pm to 4 pm.

Result: Results for CA Foundation 2020 November will be announced on July 15, 2020.

Candidates should be aware of CA Foundation Exam Dates and other important dates. These dates are as follows.

CA Foundation Important Dates
Important Events Dates
Application Form Start Date February 5, 2020
Last Date to submit the application form August 31, 2020
Submission of Application with Late Fees To be announced
Admit Card Availability To be announced
CA Foundation Exam Date Postponed
Results Date To be announced

Time and Schedule of CA Foundation Exam

CA Foundation Time and Duration
Examination Paper(s) Exam. Timings (IST) Duration
Foundation Paper 1 & 2 2 PM to 5 PM 3 Hours
Paper 3 & 4* 2 PM to 4 PM 2 Hours

Note: In Paper 3 and 4 of Foundation Examination and all papers of Post Qualification Course Examinations there will not be any advance reading time, whereas in all other papers/exams mentioned above, an advance reading time of 15 minutes will be given from 1.45 PM (IST) to 2 PM (IST).

CA Foundation 2020 Eligibility

The aspirants must have passed 10+2 level (Senior Secondary) qualifying examination from a national or state-recognized Board of Secondary Education in India. The aspirants are required to register/ switch over to Common Proficiency Course with Board of Studies (BoS) of ICAI. They should do this before October 2, 2020.

Candidates should get his/her registration to Common Proficiency Course re-validated in case it has been three years from their CA Foundation registration. This is because CA Foundation course registration has a validity of three years.

Basic eligibility criteria for CA Foundation Exam is given below:

CA Foundation Eligibility Criteria
Education 10+2 (Senior Secondary) or equivalent
Age Limit No Age Limit

CA Foundation 2020 Syllabus

Candidates preparing for CA Foundation 2020 should refer to the detailed syllabus for each subject. Because this gives them a better understanding of the type and content of questions to expect in the exam.

The questions in CA Foundation 2020 will be based on topics like Fundamental of Accounting, General Economics, Mercantile Laws, and Quantitative Aptitude.

CA Foundation Syllabus is given in the following table:

CA Foundation Syllabus
Papers Syllabus
1. Principles and Practice of Accounting
  • Theoretical Framework
  • Accounting Process
  • Bank Reconciliation Statement
  • Inventories
  • Concept and Accounting of Depreciation
  • Accounting for Special Transactions
  • Final Accounts of Sole Proprietors
  • Partnership Accounts
  • Financial Statements of Not-for-Profit Organisations
  • Introduction to Company Accounts
  • Basic Accounting Ratios (profitability, solvency, liquidity, and turnover)
2. Business Laws & Business Correspondence and Reporting Section A:
  • Business Laws The Indian Contract Act, 1872
  • The Sale of Goods Act, 1930
  • The Indian Partnership Act, 1932
  • The Limited Liability Partnership Act, 2008
  • The Companies Act, 2013
Section B:
  • Business Correspondence and Reporting
  • Communication
  • Sentence Types
  • Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Collocations & Idioms
  • Comprehension Passages
  • Note Making
  • Introduction to basic writing
  • Precis Writing
  • Article Writing
  • Report Writing
  • Writing Formal Letters
  • Writing Formal Emails
  • Resume Writing Meetings
3. Business Mathematics and Logical Reasoning & Statistics Part A:
  • Business Mathematics
  • Ratio and proportion, Indices, Logarithms
  • Equations and Matrices
  • Linear Inequalities with Objective Functions and Optimizations
  • Time value of Money
  • Permutations and Combinations
  • Sequence and Series
  • Sets, Functions, and Relations
  • Basic concepts of Differential and Integral Calculus
Part B:
  • Logical Reasoning
  • Number Series
  • Direction Tests
  • Setting Arrangements
  • Blood Relations Syllogism
Part C:
  • Statistics
  • Statistical Description of Data
  • Measures of Central Tendency and Dispersion
  • Probability
  • Theoretical Distributions
  • Correlation and Regression
  • Index Numbers and Time Series
4. Business Economics and Business and Commercial Knowledge Part I:
  • Business Economics
  • Introduction to Business Economics
  • Theory of Demand and Supply
  • Theory of Production and Cost
  • Price Determination in Different Markets
  • Business Cycles
Part II:
  • Business and Commercial Knowledge
  • Business and Commercial Knowledge: An Introduction
  • Business Environment
  • Business Organizations Government Policies for Business Growth
  • Organizations Facilitating Business
  • Common Business Terminologies

CA Foundation 2020 Registration

Application form for CA Foundation Exam was available from February 5, 2020. Candidates can fill in the CA Foundation Application Form and submit it on/before August 31, 2020. Candidates can read the following section to get more details about CA Foundation Registration.

How to apply for CA Foundation?

Candidates can follow these steps to apply for CA Foundation:

  • Candidates can visit the official website and click on the 'login/register' icon.
  • Register yourself as a 'New User' by filling all the required details and then by clicking on the 'Register' button.
  • You will receive your login ID and password on your registered email id.
  • Now login and fill your details and address details for registration and save the details.
  • Then fill the academic details, exam centres option, etc in the application form.
  • Pay the application fee for CA foundation and then upload your scanned photograph and signature and click on the submit button. Now you have completed the application process.

CA Foundation 2020 Application Form

The CA Foundation 2020 application form will be available on the official website, candidates can visit the website and apply for CA foundation.

Candidates have to submit the application form before the last date. And if there are some mistakes in the application form then ICAI will provide an Application correction window and the candidate can edit/modify details such as the medium of exam and exam centre.

Application Fee: An application fee for the CA foundation depends on the location of candidates' selected test centre.

CA Foundation Application Form
Exam Center Location Application Fee Late Fee
Within India INR 1000 + GST INR 600
In Kathmandu (Nepal) INR 1700 + GST
In Abu Dhabi, Dubai, and Muscat (UAE) USD 300 + GST USD 10
In Doha (Qatar) USD 300 + GST

Documents required to apply for CA Foundation

Various documents and details required to apply for CA foundation are as follows:

  • Candidate's name, valid email address, and other personal details.
  • Permanent Address
  • Academic details
  • Scanned images of the candidate's recent photograph and signature.
  • Online fee payment options.

CA Foundation 2020 Exam Pattern

CA Foundation 2020 is an offline test (Pen and Paper Based). CA Foundation 2020 Examination can be taken up in either English or Hindi, as preferred by the student twice a year.

There will be four papers in CA Foundation Exam and they are:

  • Paper 1: Principles And Practice Of Accounting.
  • Paper 2: Business Laws And Business Correspondence
  • Paper 3: Business Mathematics, Logical Reasoning, And Statistics
  • Paper 4: Business Economics And Business & Commercial Knowledge

Details regarding CA Foundation Exam Pattern is given below:

CA Foundation: Exam Pattern
Particulars CA Foundation 2020
Conducting Body Institute Of Chartered Accountant Of India (ICAI)
Level of Exam National Level
Frequency of Exam Twice a Year ( May and December)
Mode Of Exam Offline
Mode of Registration Online
Number of Papers 4
Duration 3 hours for each paper
Negative marks Only for Paper 3 and 4 (0.25), i.e is 1/4th of marks
Basic Eligibility Passed Class 12 or Appearing for Class 12 in Current Year
Exemptions Graduates and Post Graduates or Candidates with Equivalent Qualification
Official Website
Difficulty level Moderate

CA Foundation 2020 Admit Card

ICAI released the admit card on the official website on August 31, 2020. The applicants can download the admit card from the official website by entering their login details.

Online copy: Candidates should remember that no hard copy of the admit card will be sent to the candidates, the CA Foundation Admit Card will be available on the official website. Candidates need to take a printout on an A4 size sheet.

Requirement: All the candidates will have to carry the printed copy of the admit card for admission to the examination hall during CA Foundation 2020.

How to download CA Foundation Admit Card?

Once ICAI releases admit card on their official website, candidates can follow these steps to download them.

  • Visit the official website "".
  • You have to log in with your credentials.
  • Now you can see an icon "Admit Card", click on it and view your admit card.
  • Click on print admit card to take the printout in an A4 size sheet.

Note: If you lose your admit card, you can take printout again by following the same steps.

CA Foundation 2020 Exam Centres

Candidates have to choose the exam centre during their application process. A total of 191 Exam Centres in India and 5 overseas exam centres for CA Foundation 2020 have been assigned and they are as mentioned below:

  • Overseas Exam Centres: Abu Dabi (UAE), Doha (Qatar), Dubai (Dubai), Kathmandu (Nepal), Muscat (Oman).

CA Foundation: Exam Centres
CA Foundation Exam Centre Cities
Agra Guntur Ongole
Ahmedabad Gurgaon Palakkad
Ahmednagar Guwahati Palghar
Ajmer Gwalior Pali Marwar
Akola Haldwani Panipat
Alappuzha Haridwar Panvel
Aligarh Hisar Parbhani
Allahabad Hubli Patiala
Alwar Hyderabad Patna
Ambala Ichalkaranji Pimpri-Chinchwad
Amravati Indore Pondicherry
Amritsar Jabalpur Pune
Anand Jaipur Raipur
Anantapur Jalandhar Rajamahendravaram
Asansol Jalgaon Rajkot
Aurangabad Jalna Ranchi
Badlapur Jammu Ratlam
Banswara Jamnagar Ratnagiri
Bareily Jamshedpur Rewa
Bathinda Jhansi Rewari
Beawar Jhunjhunu Rohtak
Belgaum Jind Rourkela
Bellary Jodhpur Saharanpur
Bengaluru Junagarh Salem
Berhampore Kaithal Sambalpur
Bhagalpur Kakinada Sangli
Bharatpur Kannur Sangrur
Bharuch Kanpur Satara
Bhavnagar Karimnagar Satna
Bhilwara Karnal Shimla
Bhiwandi Kishangarh Shimoga
Bhiwani Kolhapur Sikar
Bhopal Kolkata Siliguri
Bhubaneswar Kollam Sirohi
Bhuj Kota Sirsa
Bikaner Kottayam Sivakasi
Bilaspur Kozhikode Solapur
Bundi Kumbakonam Sonepat
Burhanpur Kurnool Sri Ganganagar
Chandigarh Latur Srinagar
Chandrapur Lucknow Surat
Chennai Ludhiana Surendranagar
Chhindwara Madurai Thane
Chittorgarh Malappuram Thiruvanthapuram
Churu Mandsaur Thrissur
Coimbatore Mangalore Tinsukia
Cuttack Mapusa (Goa) Tiruchirapalli
Dehradun Margao (Goa) Tirunelvelli
Delhi/New Delhi Mathura Tirupati
Dhanbad Meerut Tripura
Dhule Moradabad Tuticorin
Durg Mumbai Udaipur
Durgapur Muzzafarnagar Udupi
Eluru Muzaffarpur Ujjain
Ernakulam Mysore Vadodara
Erode Nagpur Vapi
Faridabad Nanded Varanasi
Fatehabad Nashik Vasai
Firozabad Navi Mumbai Vellore
Gandhidham Navsari Vijayawada
Gandhinagar Neemuch Visakhapatnam
Ghaziabad Nellore Warangal
Gondia Nizamabad Yamuna Nagar
Gorakhpur Noida Yavatmal

CA Foundation 2020 Result

Results for CA Foundation 2020 June will be announced by the ICAI on July 15, 2020. And candidates can check their qualifying status for Chartered Accountancy Foundation Exam online on the official website.

Format: CA Foundation Result will be published in the form of a PDF file, which will have roll numbers and names of the qualified candidates. The published result also mentions the qualifying status of candidates, individual subject marks, and minimum qualifying marks for CA Foundation 2020.

Certification: Also, candidates who obtain a minimum of 70% marks in the CA Foundation 2020, will receive a “Pass with Distinction” certificate from the ICAI.

CA Foundation 2020 Cut off

Candidates have to score the minimum marks set by the ICAI to get shortlisted for Common Proficiency Course (CPC). The candidates must have scored a minimum of 50% average and a minimum of 40% marks in each paper.

CA Foundation Question Papers

Along with reference books for CA Foundation Exam, candidates can refer to the following material to prepare for CA Foundation Exam.

  • Comprehensive Material: The ICAI provides comprehensive reading material including a large question bank.
  • Model Test Papers: Candidates are advised to take benefit of the Model Test Papers and question banks.
  • Mock Exam: Candidates need to take up the mock exam and go through CA Foundation 2020 Previous Year Question Papers to get an idea of the type of questions asked in the exam.

Choice to Answer Papers in Hindi

Candidates of Foundation will be permitted to select the English/Hindi medium for answering papers. Point by point data will be found in guidance notes facilitated at Anyway, the mechanism of Examinations will be just English regarding Post Qualification Course viz.: Insurance and Risk Management (IRM). Specialized Examination, International Trade Laws and World Trade Organization (ITL and WTO) and International Taxation – Assessment Test (INTT – AT)

Past 6 Years Application Trends for CA Foundation

The following table has details as to how many students have passed CA Foundation over five-plus years.

CA Foundation: Students Pass Rate
Exam Appeared Passed
Jun-16 107058 41727
Dec-15 99077 34129
Jun-15 128916 32619
Dec-14 100957 14880
Jun-14 130291 37303
Dec-13 113553 42706
Jun-13 138746 37489
Dec-12 111961 30305
Jun-12 149348 56091
Dec-11 115984 40975
Jun-11 139226 46372

Graph of total students who have taken up the CA Foundation from June 2011 to June 2016:

Number of candidates attempted exam between 2011-2016

Inference: The above graph depicts the trend in the last 6 years; students who appeared for the exam and passed in the same.

Red and green bar: The red bar denotes students who have appeared for the exam and green bar shows the students who passed the CA Foundation exam.

June 2016 Exam Trends

Data of the number of candidates who appeared and qualified in CA Foundation exam in June 2016.

Demographic information: The above graph shows the demographic distribution of the candidates who have appeared for the exam in June 2016. You can infer from the graph that the pass percentage for CA Foundation June 2016 was 40.5%.

December 2016 Exam Trends

CA Foundation December 2016 - Number of candidates appeared and passed.

Demographic information: The above graph shows the demographic distribution of the candidates who have appeared for the exam in December 2016 and qualified in the same. One can infer from the above graph about the pass percentage for CA Foundation December 2016 was 46%.

Important Guidelines

Time of the registration: The candidate has to reach the allotted examination centre 30 minutes before the start of the examination to complete the registration formalities well before the time.

Stationery products: Ensure carrying 2 black ball pens, 3-4 HB pencils, and other requirements for examination. The candidate has to mark the responses with an HB pencil and write details with a black ball pen.

Carefully fill the circles in the OMR sheet: Aspirants need to check twice after filling the circles in the OMR sheet and other details in the examination.

Use a rough page for calculations: All calculations should only be done in the rough pages of the question paper. Avoid calculations at any other place.

Response & marks: Attempt only those questions in which you are confident. Your every wrong attempt will reduce your marks.

Test conducted as per schedule: No candidate will be allowed to leave his/her seat or the examination hall until the test concludes as per schedule.

Scribble pads: Scribble pads will be provided to the candidates in the examination hall by the invigilators. The same should be used for all rough work.

Minimum attempt of questions: The candidate should attempt 160 questions with full confidence than attempting 200 questions with 40 wrong attempts.

Avoid carrying expensive products: Except for the CA Foundation 2020 Admit Card and identity proof, candidates are not allowed to carry any textual material, Electronic Watches, printed or a bit of paper, mobile phone, pager, or any other device inside the Examination Room/Hall.

Frequently Asked Questions

If a student aspires to take up a career as a Chartered Accountant then CA Foundation Exam is the first step towards that direction. It is conducted twice a year by ICAI.

Although calculators are allowed in CA Foundation Exam, scientific calculators and calculators with more than 6 functions, 12 digits, and 2 memories are not allowed.

There are four papers in CA Foundation, they are

  • Principles and Practice of Accounting,
  • Business Laws And Business Correspondence,
  • Business Mathematics, Logical Reasoning, And Statistics and
  • Business Economics And Business & Commercial Knowledge.

To pass in CA exam candidates must have scored a minimum of 50% average in all the papers together and a minimum of 40% marks in each paper.

You will have a total of 6 attempts to clear the exam.

You can give CA Foundation after your 12th exam.

CA foundation will have four papers namely

  • Principles and Practice of Accounting,
  • Business Laws And Business Correspondence,
  • Business Mathematics, Logical Reasoning, And Statistics and
  • Business Economics And Business & Commercial Knowledge.

And the topics will be from these papers.

The last date to apply for CA Foundation 2020 is  August 31, 2020.

CA Foundation was formerly known as CA CPT.

No, there is no exemption in CA Foundation Exam, but there is the concept of exemption in CA Intermediate and CA Final exams.

Colleges which accept [CA FOUNDATION]

Want to get in ?
Bachelor of Commerce [B.Com] (Accounting and Finance), batch of 2019
07 Aug 2019
Eligibility Criteria and Admission Process

Eligibility criteria is to qualify +2

Admission is done offline | CA foundation


Want to get in ?
Prabhakar Prabha
Chartered accountant, batch of 2018
27 Jun 2019
Eligibility Criteria and Admission Process

Candidates who are qualified in their higher secondary +2 examination are eligible to do chartered accountancy. After that eligible candidates can register their name at ICAI. After that SRO number is given to the students. By using this number candidate can appear for their examination. There are 4 stages to complete CA.

  1. CA foundation exam
  3. Article training

For the above-mentioned exams, the required pass percentage is 50%.

Discussion Forum