CA Foundation Full Form
The full form of “CA” is Chartered Accountant. The CA Foundation course is the entry-level for the Chartered Accountancy program offered by the Institute of Chartered Accountants of India (ICAI).
It was previously known as the Common Proficiency Test (CPT) and is the first step towards becoming a Chartered Accountant.
The course is divided into three stages: Foundation, Intermediate, and Final, with each level requiring the clearing of exams conducted by the ICAI.
CA Foundation Exam Syllabus: Overview
| Particulars | Details |
| Examination Name | CA Foundation exam |
| Exam Conducted By | The Institute Of Chartered Accountants of India (ICAI) |
| Exam Mode | Offline |
| Exam Frequency | Twice a year (June / December) |
| Exam Level | National Level |
| Exam Duration | Paper 1 and Paper 2: 3 hours Paper 3 and Paper 4: 2 hours |
| Number of paper | 4 |
| Exam Difficulty | Easy to moderate |
| Maximum marks for each paper | 100 |
| Marking Scheme | In Papers 1 and 2: NO Negative Marking In Paper 3 and Paper 4: ¼ mark will be deducted for every wrong answer |
| Paper Names | Principles and Practice of Accounting Business Laws Quantitative Aptitude Business Economics |
| Total marks for all 4 papers | 400 |
| Medium of Exam | English/Hindi |
CA Foundation Exam Pattern 2024
| Paper | Marks | Duration |
| Paper 1: Principles and Practice of Accounting | 100 marks | 3 hours |
| Paper 2: Business Laws and Business Correspondence and Reporting | 100 marks | 3 Hours |
| Section A: Business Laws – 60 marks | ||
| Section B: Business Correspondence and Reporting – 40 marks | ||
| Paper 3: Business Mathematics, Logical Reasoning and Statistics | 100 marks | 2 Hours |
| Part A: Business Mathematics- 40 marks | ||
| Part B: Logical Reasoning – 20 marks | ||
| Part C: Statistics – 40 marks | ||
| Paper 4: Business Economics and Business and Commercial Knowledge | 100 marks | 2 Hours |
| Part I: Business Economics – 60 marks | ||
| Part II: Business and Commercial Knowledge – 40 marks |
CA Foundation Syllabus 2024
Paper 1: Principles and Practices of Accounting
| Paper 1: Principles and Practices of Accounting | Weightage | |
| 1. Theoretical Framework | Meaning and Scope of accounting | 5% – 10% |
| Accounting Concepts, Principles and Conventions | ||
| Accounting terminology – Glossary | ||
| Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and contingent liabilities | ||
| Accounting Policies | ||
| Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates | ||
| Accounting Standards – Concepts and Objectives | ||
| Indian Accounting Standards – Concepts and Objectives | ||
| 2. Accounting Process | Books of Accounts | 25% – 30% |
| Preparation of Trial Balance | ||
| Rectification of Errors | ||
| 3. Bank Reconciliation Statement | Introduction, reasons, preparation of bank reconciliation statement | |
| 4. Inventories | Cost of inventory, Net realizable value, Basis and technique of inventory valuation and record keeping | |
| 5. Concept and Accounting of Depreciation | Concepts, Methods of computation and accounting treatment of depreciation, Change in depreciation methods | |
| 6. Accounting for Special Transactions | Bills of exchange and promissory notes | 15% – 20% |
| Sale of goods on approval or return basis | ||
| Consignments | ||
| Average due Date | ||
| Account Current | ||
| 7. Final Accounts of Sole Proprietors | Elements of financial statements, Closing Adjustment Entries, Trading Account, Profitand Loss Account and Balance Sheet of Manufacturing and Non-manufacturing entities | 30% – 40% |
| 8. Partnership Accounts | Final Accounts of Partnership Firms | |
| Admission, Retirement and Death of a Partner including Treatment of Goodwill | ||
| Introduction to LLPs and Distinction of LLPs from Partnership | ||
| 9. Financial Statements of Not-for-Profit Organizations | Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet, Difference between Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet | |
| 10. Introduction to Company Accounts | Definition of shares and debentures | 10% – 15% |
| Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares | ||
| Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013 | ||
Paper 2: Business Laws and Business Correspondence and Reporting
| Paper 2: Business Laws and Business Correspondence and Reporting | Weightage | |
| Section A: Business Laws (60 Marks) | The Indian Contract Act, 1872 | 25% – 35% |
| The Sale of Goods Act, 1930 | 20% – 25% | |
| The Indian Partnership Act, 1932 | 20% – 25% | |
| The Limited Liability Partnership Act, 2008 | 5% – 10% | |
| The Companies Act, 2013 | 15% – 20% | |
| Section B: Business Correspondence and Reporting (40 Marks) | ||
| Part I: Communication | 10% – 15% | |
| 1. Communication | (i) Types | |
| (ii) Directions | ||
| (iii) Network | ||
| (iv) Process | ||
| (v) Problems | ||
| (vi) Barriers | ||
| (vii) Types of Communication | ||
| (viii) Sample Questions with Answers | ||
| (ix) Exercises | ||
| Part II : Sentence Types and Word Power | 20% – 30% | |
| 2. Sentence Types (Direct-Indirect, Active-Passive Speech) | (i) Sentence: Definition | |
| (ii) Classification of sentence based on connotation | ||
| (iii) Sentence Structure | ||
| (iv) Types of sentences | ||
| (v) Direct-Indirect Speech | ||
| (vi) Active Passive Voice: Introduction | ||
| (vii) Verbs Voice Active or passive | ||
| (viii) Exercises | ||
| 3. Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations and Idioms | (i) Introduction | |
| (ii) Significance of improving vocabulary | ||
| (iii) How to improve vocabulary | ||
| (iv) Root words | ||
| (v) Synonyms and Antonyms | ||
| (vi) Words formed by using Prefixes | ||
| (vii) Words formed by using Suffixes | ||
| (viii) Phrasal verbs | ||
| (ix) Collocations | ||
| (x) Idioms | ||
| (xi) Exercises | ||
| Part III : Comprehension Passages and Note Making | 20% – 30% | |
| 4. Comprehension Passages | (i) Introduction to Comprehension Passages | |
| (ii) Points to ponder | ||
| (iii) Sample Passages with answers | ||
| (iv) Exercises | ||
| 5. Note Making | (i) Introduction to Note Making | |
| (ii) Significance of Note Making | ||
| (iii) Detailed Format Heading(Title) | ||
| (iv) Steps to Comprehend and summarize text | ||
| (v) Helpful Hints | ||
| (vi) Sample Passages with Notes | ||
| (vii) Exercises | ||
| Part IV : Developing Writing Skills | 35% – 40% | |
| 6. Introduction to Basic Writing | (i) Introduction | |
| (ii) Process of writing | ||
| (iii) Styles of Writing | ||
| (iv) Significance of writing skills for students | ||
| (v) Writing Conventions | ||
| (vi) Characteristics of good writing | ||
| (vii) Do’s and Don’ts of good writing | ||
| 7. Précis Writing | (i) What is Précis writing? | |
| (ii) Features of good Précis writing | ||
| (iii) How to write a Précis | ||
| (iv) Do’s and Don’ts of Précis writing | ||
| (v) Examples (Passages with Précis) | ||
| (vi) Exercises | ||
| 8. Article Writing | (i) What is an Article? | |
| (ii) Essential elements of Article Writing | ||
| (iii) Detailed Format | ||
| 9. Report Writing | (i) What is a Report? | |
| (ii) Essential elements of Report Writing | ||
| (iii) Kinds of Reports | ||
| (iv) Detailed Format for (iii) above | ||
| 10. Writing Formal Letters | (i) Types of Letters | |
| (ii) Detailed format for (i) above | ||
| (iii) Points to Remember | ||
| (iv) Sample Letters | ||
| (v) Exercises | ||
| 11. Writing Formal Mails | (i) How to Write a Formal Mail? | |
| (ii) Writing Effective Mails | ||
| (iii) Essential elements of Mails | ||
| (iv) Tips and Conventions of Mails | ||
| (v) Sample Mails | ||
| (vi) Exercises | ||
| 12. Resume Writing | (i) Essential Elements of Resume | |
| (ii) Resume Writing Tips and Conventions | ||
| (iii) Sample Resumes | ||
| (iv) Exercises | ||
| 13. Meetings | (i) Notice | |
| (ii) Agenda | ||
| (iii) Drafting minutes | ||
| (iv) Action Taken Report | ||
Paper 3: Business Mathematics, Logical Reasoning and Statistics
| Paper 3: Business Mathematics, Logical Reasoning and Statistics | Weightage | |
| Part A: Business Mathematics (40 Marks) | Ratio and Proportion, Indices and Logarithms | 20% – 30% |
| Equations and Matrices | ||
| Linear Inequalities with Objective Functions and Optimization w.r.t. objective function | ||
| Time value of Money | 30% – 40% | |
| Permutations and Combinations | 30% – 50% | |
| Sequence and Series | ||
| Sets, Relations and Functions | ||
| Basic Applications of Differential and Integral Calculus | ||
| Part B: Logical Reasoning (20 Marks) | Number series, Coding and Decoding and odd man out | 60% – 70% |
| Direction Tests | ||
| Seating Arrangements | ||
| Blood Relations | 30% – 40% | |
| Syllogism | ||
| Part C: Statistics (40 Marks) | Statistical description of Data | 45% – 50% |
| Measures of Central tendency and Dispersion | ||
| Probability | 25% – 30% | |
| Theoretical Distributions | ||
| Correlation and Regression | 10% – 15% | |
| Index Numbers and Time Series | 10% – 15% | |
Paper 4: Business Economics and Business and Commercial Knowledge
| Paper 4: Business Economics and Business and Commercial Knowledge | Weightage | |
| Part I: Business Economics (60 Marks) | Introduction to Business Economics | 15% – 20% |
| Theory of Demand and Supply | 35% – 40% | |
| Theory of Production and Cost | ||
| Price Determination in Different Markets | 25% – 30% | |
| Business Cycles | 15% – 20% | |
| Part II: Business and Commercial Knowledge (40 Marks) | Business and Commercial Knowledge – An Introduction | 15% – 18% |
| Business Environment | 15% – 18% | |
| Business Organizations | 15% – 20% | |
| Government Policies for Business Growth | 15% – 18% | |
| Organizations Facilitating Business | 15% – 18% | |
| Common Business Terminologies | 15% – 18% | |
CA Foundation Exam Calender 2024
| Event | Date |
| Starting of Application Process | May/June 2024 | November/December 2024 |
| Last Date to Apply without Late Fee | June 2024 – 1st February 2024 | December 2024 – 1st July 2024 |
| Application correction window (Change exam city) | To be Announced |
| Last Date to Apply with Late Fee | – |
| Release of Admit card | June 2024 – Releasing soon |
| CA Foundation Exam | June 2024 |
| CA Foundation Result | To be Announced |
CA Foundation Notification Date 2024
The notification for the CA Foundation June 2024 exams was released by the Institute of Chartered Accountants of India (ICAI) on February 2, 2024. The exams are scheduled to be conducted from June 20 to June 26, 2024. For more details, you can visit the official ICAI website.
CA Foundation Registration 2024
For the CA Foundation June 2024 exams, candidates must complete their registration on or before February 1, 2024
CA Foundation Admit Card 2024
The CA Foundation Admit Card for the June 2024 will be available by the Institute of Chartered Accountants of India (ICAI) on its official online website. It is typically issued about two weeks prior to the examination.
The exam schedule for the CA Foundation June 2024 has been declared, with the exams set to take place from June 20 to June 26, 2024.
CA Foundation Exam Date 2024
| Paper No. | Subject | Date | Day | Time | Duration |
| 1 | Accounting | 20/06/2024 | Thursday | 2.00 PM to 5.00 PM (IST) | 3 Hours |
| 2 | Business Laws | 22/06/2024 | Saturday | 2.00 PM to 5.00 PM (IST) | 3 Hours |
| 3 | Quantitative Aptitude Business Mathematics Logical Reasoning Statistics | 24/06/2024 | Monday | 2.00 PM to 4.00 PM (IST) | 2 Hours |
| 4 | Business Economics | 26/06/2024 | Wednesday | 2.00 PM to 4.00 PM (IST) | 2 Hours |
CA Foundation Result Date 2024
| Exam Period | Result Date |
|---|---|
| December 2023/January 2024 | 7th February 2024 |
| June 2024 | 7th August 2024 |
CA Foundation Exam Fees 2024
| Fee Type | Amount |
|---|---|
| Indian Students | ₹ 1500 |
| Kathmandu Students | ₹ 2200 |
| Foreign Students | $325 |
CA Foundation Exam Eligibility 2024
| Criteria | Details |
|---|---|
| Age Limit | There are no age limit restrictions |
| Educational Qualification | The Class 10 passed out Candidates can apply for the CA Foundation exam. Students who have completed their class 12 are also eligible to take the CA Foundation exam. |
| Registration | Candidates have to register for the course and should study for at least four months to appear in the foundation exam. |
| Minimum Marks | The minimum mark they need to attain in their 12th standards is 50% aggregate. |
CA Foundation Exam Center 2024
1: Western Region: Covering States of Goa, Gujarat and Maharashtra and U.T. of Dadra & Nagar Haveli and Daman & Diu
| Code | Name | ZONE |
| 1001 | AHMEDABAD – I | Thaltej, Gurukul, Sola, Bopal, Bodakdev, Chandkheda, Gota, Vastrapur, Satellite, Memnagar |
| 1002 | AHMEDABAD – II | Navrangpura, Naran pura, Nava Vadaj |
| 1003 | AHMEDABAD – III | Shahibag, Paldi, Khanpur, Kalupur, Ellis Bridge |
| 1004 | AHMEDABAD – IV | Isanpur, Juhapura, Sarkhej, Naroda, Vasna, Maninagar, Ghodasar |
| 1005 | AHMEDNAGAR | |
| 1006 | AKOLA | |
| 1007 | AMRAVATI | |
| 1008 | ANAND | |
| 1009 | AURANGABAD – I | North of Jalna Road |
| 1010 | AURANGABAD – II | South of Jalna Road |
| 1011 | BADLAPUR | |
| 1012 | BEED | |
| 1013 | BHARUCH | |
| 1014 | BHAVNAGAR | |
| 1015 | BHIWANDI (MAHARASHTRA) | |
| 1016 | BHUJ | |
| 1017 | CHANDRAPUR | |
| 1018 | DHULE | |
| 1019 | GANDHIDHAM | |
| 1020 | GANDHINAGAR | |
| 1021 | GONDIA | |
| 1022 | HIMATNAGAR | |
| 1023 | ICHALKARANJI | |
| 1024 | JALGAON | |
| 1025 | JALNA | |
| 1026 | JAMNAGAR | |
| 1027 | JUNAGADH | |
| 1028 | KOLHAPUR | |
| 1029 | KHAMGAON (BULDHANA) | |
| 1030 | LATUR | |
| 1031 | MAPUSA (GOA) | |
| 1032 | MARGAO (GOA) | |
| 1033 | MEHSANA | |
| 1034 | MUMBAI – I | Churchgate, Charni Road, Mazgaon |
| 1035 | MUMBAI – II | Parel-East, Dadar-East, Matunga, Wadala, King Circle, Sion, Chembur |
| 1036 | MUMBAI – III | Vidya Vihar, Ghatkopar, Bhandup, Mulund |
| 1037 | MUMBAI – IV | Dadar West, Bandra West |
| 1038 | MUMBAI – V | Santa Cruz, Vile Parle, Andheri |
| 1039 | MUMBAI – VI | Jogeshwari(W), Goregaon(W), Malad(W) |
| 1040 | MUMBAI – VII | Jogeshwari(E), Goregaon(E), Malad(E) |
| 1041 | MUMBAI – VIII | Kandiwali(W), Boriwali(W), Dhaisar(W) |
| 1042 | MUMBAI – IX | Kandiwali(E), Boriwali(E), Dhaisar(E) |
| 1043 | NADIAD | |
| 1044 | NAGPUR – I | Wardhman Nagar, Gandhi Bagh, Mahal, Nandanwan |
| 1045 | NAGPUR – II | Dharampeth, Bharat Nagar, Sitabuldi, Dhantoli |
| 1046 | NAGPUR – III | Hanuman Nagar, Manewada, Trimurti Nagar, Wardha Road |
| 1047 | NANDED | |
| 1048 | NANDURBAR | |
| 1049 | NASHIK – I | Nashik City, Pimpalgaon, Panchvati, Meri, Mhasarul, Gangapur Road, Cidco, Ambad and Satpur |
| 1050 | NASHIK – II | Nashik Road, Upnagar, Odha Dwarka, Devlali Camp |
| 1051 | NAVI MUMBAI | Vashi, Sanpada, Nerul |
| 1052 | NAVSARI | |
| 1053 | PALANPUR | |
| 1054 | PALGHAR | |
| 1055 | PANVEL | |
| 1056 | PARBHANI | |
| 1057 | PIMPRI-CHINCHWAD | |
| 1058 | PORBANDAR | |
| 1059 | PUNE – I | Katraj, Dhankawadi, Padmavati, Satara Road, Bibwewadi, Swargate, Sarasbaug, Sahakarnagar |
| 1060 | PUNE – II | Bhavani Peth, Rasta Peth, Nana Peth, Camp, Koregaon park, Kalyani Nagar, Nagar Road, Magarpatta, Hadapsar, Wanowarie, NIBM Road, Kondhwa |
| 1061 | PUNE – III | Paravati, Tilak Road, Sadashiv Peth, Shukrawar Peth, Ravivar Peth, Budhwar Peth, Laxmi Road, Dandekar Bridge, Shastri Road, Sinhagad Road, Null Stop, F.C. Road, S.B. Road, Shivaji Nagar, Shaniwar Peth, Law College Road, Mangalwar Peth, Somwar Peth |
| 1062 | PUNE – IV | Kothrud, Karve Nagar, Vanaj, Chandni Chowk, Pashan, Aundh, Baner, Wakad |
| 1063 | RAJKOT | |
| 1064 | RATNAGIRI | |
| 1065 | SANGLI | |
| 1066 | SATARA | |
| 1067 | SINDHUDURGA | |
| 1068 | SOLAPUR | |
| 1069 | SURAT – I | Ring Road, Bhatar, Vesu, Piplod, Athwalines, Althan, Adajan, Rander, Ghod Dod Road, Nanpura, Magdalla & Dumas Road |
| 1070 | SURAT – II | Varachha, Mota Varachha, Kamrej, Sarthana, Katargam, Parvat Patia, Amroli, Dabholi, Ved Road, Singanpore & Sumul Dairy Road |
| 1071 | SURENDRANAGAR | |
| 1072 | THANE – I | Thane City, Kalwa |
| 1073 | THANE – II | Dombivili, Kalyan |
| 1074 | THANE – III | Ulhasnagar, Ambernath, Badlapur |
| 1075 | VADODARA – I | Raopura, Ajwa-Waghodia Road, Karelibaug, Sama, Fatehgunj & Makarpura |
| 1076 | VADODARA – II | Sayajigunj, Alkapuri, Akota, Vasna, Gorwa & Gotri |
| 1077 | VAPI | |
| 1078 | VASAI – I | Mira Road, Bhayander |
| 1079 | VASAI – II | Vasali Nallasopara, Virar |
| 1080 | WARDHA | |
| 1081 | YAVATMAL |
2: Southern Region: Covering States of Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, Telangana and U.Ts. Of Lakshadweep and Pondicherry
| Code | Name | ZONE |
| 2001 | ADILABAD | |
| 2002 | ADOOR | |
| 2003 | ALAPPUZHA | |
| 2004 | ANANTAPUR | |
| 2005 | BAGALKOT | |
| 2006 | BELGAUM | |
| 2007 | BELLARY | |
| 2008 | BENGALURU – I | Banashankari 1st Stage, Banashankari 2nd Stage, Basavangudi, Chamarajpete, Jayanagar |
| 2009 | BENGALURU – II | JP Nagar, Kanakpura Road, Vasanthapura |
| 2010 | BENGALURU – III | K.R Puram, Indiranagar, Jeevan Bheemanagar, Ramamurthy Nagar |
| 2011 | BENGALURU – IV | Yelahanka, RT Nagar, Hebbal Kempepura, Ganga Nagar |
| 2012 | BENGALURU – V | Mission Road, Richmond Road, Race Course Road, Benson Town, MG Road |
| 2013 | BENGALURU – VI | Malleshwaram, Rajaji Nagar, Sheshadripuram, Magadi Road, Basaveshwaranagar, Vijaynagar |
| 2014 | BENGALURU – VII | Kengeri Satelite Town, Rajarajeshwari Nagar, Nagarbhavi, Ullal, Sundakatte |
| 2015 | BENGALURU – VIII | Soldevanahalli, Jalahalli |
| 2016 | CHENNAI – I | George Town, Broadway, Royapuram, Washermanpet, Tondiarpet |
| 2017 | CHENNAI – II | Nungambakkam, Gopalapuram, Triplicane |
| 2018 | CHENNAI – III | Guindy, Adyar, Besant Nagar, Tirunvanmiyur |
| 2019 | CHENNAI – IV | Royapettah, Mylapore, Mandeveli |
| 2020 | CHENNAI – V | Arumbakkam, Anna Nagar, Kilpauk, Ambattur, Villivakkam |
| 2021 | CHENNAI – VI | Kodambakkam, T Nagar, West Mambalam, Saidapet |
| 2022 | CHENNAI – VII | Vadapalani, Ashok Nagar, K K Nagar, Porur |
| 2023 | CHENNAI – VIII | St. Thomas Mount, Pallavaram, Nanganallur, Chromepet, Tambaram |
| 2024 | CHIKKABALLAPUR | |
| 2025 | CHITRADURGA | |
| 2026 | COIMBATORE | |
| 2027 | CUDDALORE | |
| 2028 | DAVANGERE | |
| 2029 | DHARMAPURI | |
| 2030 | DINDIGUL | |
| 2031 | ELURU | |
| 2032 | ERNAKULAM | |
| 2033 | ERODE | |
| 2034 | GADAG | |
| 2035 | GUNTUR | |
| 2036 | HASSAN | |
| 2037 | HAVERI | |
| 2038 | HOSUR | |
| 2039 | HUBLI | |
| 2040 | HYDERABAD – I | Koti, Abids, Nampally, Charminar, Himayatnagar, Malakpet, Narayanaguda, Chikkadapalli, Nallakunta, Vidya Nagar, Domalaguda, Basheerbagh, L.B. Nagar, Gunfoundry, Baghlingampally, Begum Bazar |
| 2041 | HYDERABAD – II | Secunderabad, West & East Maredpalli, Uppal, Malkajgiri, Tarnaka, Safilguda, Sainikpuri, A S Rao Nagar, Alwal, Osmania University area, Ramanthapur |
| 2042 | HYDERABAD – III | Begumpet, Ameerpet, Khairatabad, Banjara Hills, Jubilee Hills, Masab Tank, Mehdipatnam, S R Nagar, VengalaRao Nagar, Rajendra Nagar |
| 2043 | HYDERABAD – IV | Sanathnagar, Kukatpally, Erragadda, Qutbullapur, Miyapur, Nizampet, Bachupally, Chanda Nagar, Serilingampally, Gachibowli, Patancheruvu, IDPL X Road, Chintal |
| 2044 | IDUKKI | |
| 2045 | KADAPA | |
| 2046 | KAKINADA | |
| 2047 | KALABURGI (GULBARGA, KARNATAKA) | |
| 2048 | KALPETTA | |
| 2049 | KANCHEEPURAM | |
| 2050 | KANNUR | |
| 2051 | KARAIKUDI | |
| 2052 | KARIM NAGAR | |
| 2053 | KARUR | |
| 2054 | KASARAGOD | |
| 2055 | KHAMMAM | |
| 2056 | KOLAR | |
| 2057 | KOLLAM (QUILON) | |
| 2058 | KOPPAL | |
| 2059 | KOTTAYAM | |
| 2060 | KOZHIKODE | |
| 2061 | KUMBAKONAM | |
| 2062 | KURNOOL | |
| 2063 | MADURAI | |
| 2064 | MAHABUBNAGAR | |
| 2065 | MALAPPURAM | |
| 2066 | MANDYA | |
| 2067 | MANGALORE | |
| 2068 | MYSORE | |
| 2069 | NAGAPATTINAM | |
| 2070 | NAGERCOIL | |
| 2071 | NALGONDA | |
| 2072 | NAMAKKAL | |
| 2073 | NELLORE | |
| 2074 | NIZAMABAD | |
| 2075 | ONGOLE | |
| 2076 | PALAKKAD (PALGHAT) | |
| 2077 | PONDICHERRY | |
| 2078 | PUDUKKOTTAI | |
| 2079 | RAICHUR | |
| 2080 | RAJAMAHENDRAVARAM | |
| 2081 | SALEM | |
| 2082 | SHIMOGA | |
| 2083 | SIRSI | |
| 2084 | SIVAKASI | |
| 2085 | SRIKAKULAM | |
| 2086 | THENI | |
| 2087 | THIRUVANANTHAPURAM | |
| 2088 | THRISSUR | |
| 2089 | TIRUCHIRAPALLI | |
| 2090 | TIRUNELVELI | |
| 2091 | TIRUPATI | |
| 2092 | TIRUPUR | |
| 2093 | TIRUVALLUR | |
| 2094 | TIRUVANNAMALAI | |
| 2095 | TUMAKURU | |
| 2096 | TUTICORIN | |
| 2097 | UDUPI | |
| 2098 | VELLORE | |
| 2099 | VIJAYAPURA | |
| 2100 | VIJAYAWADA | |
| 2101 | VILLUPURAM | |
| 2102 | VISAKHAPATNAM | |
| 2103 | VIZIANAGARAM | |
| 2104 | WARANGAL |
3: Eastern Region: Covering States of North East States, Odisha, West Bengal and U.T. of Andaman & Nicobar Islands
| Code | Name | ZONE |
| 3001 | AGARTALA | |
| 3002 | ASANSOL | |
| 3003 | BERHMAPUR (BRAHMAPUR) | |
| 3004 | BHUBANESWAR | |
| 3005 | CUTTACK | |
| 3006 | DIBRUGARH | |
| 3007 | DURGAPUR | |
| 3008 | GANGTOK | |
| 3009 | GUWAHATI | |
| 3010 | HOOGHLY | |
| 3011 | JHARSUGUDA | |
| 3012 | JORHAT | |
| 3013 | KHARAGPUR | |
| 3014 | KOLKATA – I | Dunlop, Sinthee, Cossipore, Tala , Shyambazar, Bagbazar , Shovabazar, Jorasanko, Kumartuli , Burrabazar, Posta, Chitpur, Belgachia, Dumdum , Madhyamgram |
| 3015 | KOLKATA – II | Dalhousie , Lal bazar, Bowbazar, Janbazar, Taltala, Entally, College Square, Raja bazar, Sealdah, Beliaghata, Phoolbagan, Kankurgachi, Maniktala, Ultadanga, Salt Lake, Newtown |
| 3016 | KOLKATA – III | Chowringhee, Park Street, Bhowanipore, Ballygunge, Garfa, Haltu, Kasba, Topsia, East Kolkata Township (EKT), Anandapur, Kalikapur, Panchasayar, Mukundapur |
| 3017 | KOLKATA – IV | Dhakuria, Jadavpur, Santoshpur, Bijoygarh, Regent Estate, New Alipore, Tollygunge, South City, Golf Green, Regent park , Garia, Ranikuthi, Naktala, Bansdroni, Poddarnagar, Kudghat |
| 3018 | KOLKATA – V | Diamond Harbour Road, Behala, Taratala, Barisha, Parnashree Pally, Sarsuna, Khidirpur, Metiabruz, Garden Reach, Ekbalpur, BNR Colony |
| 3019 | KOLKATA – VI | Howrah |
| 3020 | PORT BLAIR | |
| 3021 | RANIGANJ | |
| 3022 | RAYAGADA | |
| 3023 | ROURKELA | |
| 3024 | SAMBALPUR | |
| 3025 | SHILLONG | |
| 3026 | SILCHAR | |
| 3027 | SILIGURI | |
| 3028 | TINSUKIA | |
| 3029 | BALANGIR |
4. Central Region: Covering States of Bihar, Chhattisgarh, Jharkhand, M.P., Rajasthan, Uttarakhand and U.P.
| Code | Name | ZONE |
| 4001 | AGRA | |
| 4002 | AJMER | |
| 4003 | ALIGARH | |
| 4004 | ALLAHABAD (PRAYAGRAJ) | |
| 4005 | ALWAR | |
| 4006 | BANSWARA | |
| 4007 | BAREILLY | |
| 4008 | BEAWAR | |
| 4009 | BEGUSARAI | |
| 4010 | BHAGALPUR | |
| 4011 | BHARATPUR | |
| 4012 | BHILWARA | |
| 4013 | BHOPAL – I | Shamla Hills, Jahangirabad, Hamidiya Road, Rayal Market, Malviya Nagar, T.T.Nagar, New Market, Jawaharchok, P & T Colony, Neelbad, Ratibad, Karond, Jumerati, Nishatpura, Indrapuri, Shubhash Nagar, Rachna Nagar, Kasturba Nagar, M.P. Nagar, Govindpura, Aishbagh, Kabirpura, Kolar, Misrod, Piplani, Arera Colony, Anand Nagar, Minal Residency, Sakti Nagar, Habibganj, Awadhpuri |
| 4014 | BHOPAL – II | Gandhi Nagar, Airport Road, Lalghati, Sehore, Phanda, Khajuri, Krishna Nagar, Sanjeev Nagar, Santi Nagar, Kuravar, Chandukhedi, Kohefiza, Halalpura, Abbas Nagar, Moti Masjid, Idgah hill |
| 4015 | BIKANER | |
| 4016 | BILASPUR | |
| 4017 | BOKARO STEEL CITY | |
| 4018 | BULANDSHAHR | |
| 4019 | BUNDI | |
| 4020 | BURHANPUR | |
| 4021 | CHHINDWARA | |
| 4022 | CHITTORGARH | |
| 4023 | CHURU | |
| 4024 | DARBHANGA | |
| 4025 | DEHRADUN | |
| 4026 | DEOGHAR | |
| 4027 | DHANBAD | |
| 4028 | DURG | |
| 4029 | FIROZABAD | |
| 4030 | GAYA | |
| 4031 | GHAZIABAD | |
| 4032 | GORAKHPUR | |
| 4033 | GWALIOR | |
| 4034 | HALDWANI | |
| 4035 | HARIDWAR | |
| 4036 | HAZARIBAGH | |
| 4037 | INDORE – I | Vijay Nagar, Nanda Nagar, MIG/LIG Colony, Patnipura, Scheme No.54, Scheme No.74, Scheme No.78, Shalimar Township, Mahalaxmi Nagar, Tilak Nagar, Kanadia Road, Saket, Telephone Nagar, Goyal Nagar, Bengali Square, Khajrana, Dewas Naka, Malviya Nagar, Nehru Nagar |
| 4038 | INDORE – II | Chawni, South Tukoganj, Geeta Bhavan, Chhoti Gwal Toli, MTH Compound, Sneh Nagar, Kanchan Bag, Bhawankuwa, M.Y. Hospital Road, RNT Marg, Malwa Mill, Janjir Wala Square, Nasia Road, Naulakha, Sapna Sangeeta, Khatiwala Tank, Palsikar Colony, Sanchar Nagar, Agrawak Nagar, Juni Indore, Jail Road, Joara Compound, Rajwada, Devas, Mhow |
| 4039 | INDORE – III | Rajendra Nagar, Annapuran Road, Vaishali Nagar, Gumasta Nagar, Sudama Nagar, Usha Nagar, Raj Mohalla, Mahesh Nagar, Bada Ganpati, Aerodrome Road, Kalani Nagar, Gandhi Nagar, Banganga, Marimata Chouraha, Lokymanya Nagar |
| 4040 | JABALPUR | |
| 4041 | JAIPUR – I | Sikar Road, Vidhyadhar Nagar, Jhotwara, Ambabari, Shastri Nagar, Bani park, Murlipura, VKI Area |
| 4042 | JAIPUR – II | Ajmer Road, Sirsi Road, Vaishali Nagar, Sodala, Civil Lines, Shyam Nagar, Khatipura Road, New Sanganer Road, Chitrakoot, Narman Nagar, Gurjar Ki Thadi, Baid Godam |
| 4043 | JAIPUR – III | Tonk Road, Malviya Nagar, Pratap Nagar, Jagatpura, Gopalpura Byepass, Mansarover, Bapu Nagar |
| 4044 | JAIPUR – IV | Agra Road, Old City, Jawahar Nagar, Adarsh Nagar, Transport Nagar, Sethi Nagar, Rajapark, C Scheme |
| 4045 | JAMSHEDPUR | |
| 4046 | JHANSI | |
| 4047 | JHUNJHUNU | |
| 4048 | JODHPUR | |
| 4049 | KANPUR | |
| 4050 | KASHIPUR | |
| 4051 | KATNI | |
| 4052 | KHANDWA | |
| 4053 | KISHANGARH | |
| 4054 | KOTA | |
| 4055 | LUCKNOW – I | Saadatganj, Balaganj, Daliganj, Shahganj, Kakori, Shekpur ,Habibpur, Rajajipuram, Dubagga, Daulatganj, Fazullaganj, Yahuyaganj, Wazirganj, Vasant Kunj, Triveni nagar, Thakurganj, Sarfarazganj, Asharfabad, Bhaisamau, Hasainganj, Husainabad, Jankipuram, Para, Preeti Nagar, Qaiserbagh, Khadra, Madiyanva, Madwana, Malihabad, Mohibullapur, Mubarakpur, Nishatganj, Nirala Nagar |
| 4056 | LUCKNOW – II | Alambagh, Singar Nagar, Krishna Nagar, Transport Nagar, Amausi, CCS Airport, Mawaiya, Durgapuri, Aminabad, Husain Ganj, Sachivalaya, Hazratganj, IT chauraha, Badshah Nagar, Bhoothnath Market, Lekhraj Market, Munshipulia, Ashiyana, Krishna Nagar, Aminabad, Aishbagh, Contonment, Sadar, Tiwaripur, Teli bagh, Sarojini Nagar, Sharda Nagar, Alinagar Sonhara, Bangla Bazar, Bijnor, Civi lines, Purseni, Rudrawara colony, Kanausi, Kasimpur, Viruha, Kathigera, Khujauli, Kumhrava, Lalbagh, Lalkuan, LDA colony, Makaria Kalan, Maunda, Nadarganj, Naka Hindola |
| 4057 | LUCKNOW – III | Chinnhat, Golf city, Vibhuti khand, Vikas nagar, Vijay khand, Vrindavan Yojna, Vikas Nagar, Uattardhona, Takrohi, Tera Khas, Sanjay Gandhi puram, Sivaji puram, Adil nagar, Ahmamau, Alamnagar, Arjunganj, Aurangabad, Jagir anora kala, Bagiamau, Bakshi ka talab, Banthra, Sikanderpur, Barel, Bharavara, Devariya, Dhaurmau, Faridi nagar, Indira Nagar, Itaunja, Palia, Rabindra palli, Kalli pashchim, Kalyanpur, Kamta, Khurram nagar, Lonapur, Mahanagar, Matiyari, Mohanlalganj, Naubasta Kala, Sarojini Nagar, Sivlar |
| 4058 | MADHUBANI | |
| 4059 | MANDSAUR | |
| 4060 | MATHURA | |
| 4061 | MEERUT | |
| 4062 | MORADABAD | |
| 4063 | MOTIHARI | |
| 4064 | MUZAFFARNAGAR | |
| 4065 | MUZAFFARPUR | |
| 4066 | NAGAUR | |
| 4067 | NEEMUCH | |
| 4068 | NOIDA | |
| 4069 | PALI-MARWAR | |
| 4070 | PATNA | |
| 4071 | PURNEA | |
| 4072 | RAIGARH (CHHATTISGARH) | |
| 4073 | RAIPUR | |
| 4074 | RAJNANDGAON | |
| 4075 | RAJSAMAND | |
| 4076 | RAMGARH | |
| 4077 | RANCHI | |
| 4078 | RATLAM | |
| 4079 | REWA | |
| 4080 | SAGAR | |
| 4081 | SAHARANPUR | |
| 4082 | SAMASTIPUR | |
| 4083 | SATNA | |
| 4084 | SIKAR | |
| 4085 | SIROHI | |
| 4086 | SITAMARHI | |
| 4087 | SIWAN | |
| 4088 | SRIGANGANAGAR | |
| 4089 | UDAIPUR | |
| 4090 | UJJAIN | |
| 4091 | VARANASI |
5. Northern Region: Covering States of Delhi, Haryana, H.P., J&K, Punjab and U.T. of Chandigarh
| Code | Name | ZONE |
| 5001 | AMBALA | |
| 5002 | AMRITSAR | |
| 5003 | BAHADURGARH (HARYANA) | |
| 5004 | BATHINDA | |
| 5005 | BHIWANI (HARYANA) | |
| 5006 | CHANDIGARH | |
| 5007 | DELHI / NEW DELHI – I | Karol Bagh, Pusa Road, Patel Nagar, Kirti Nagar |
| 5008 | DELHI / NEW DELHI – II | Pitampura, Rohini |
| 5009 | DELHI / NEW DELHI – III | Paschim Vihar, Punjabi Bagh |
| 5010 | DELHI / NEW DELHI – IV | Nizamuddin, Lajpat Nagar, Lodi Road, Kalkaji |
| 5011 | DELHI / NEW DELHI – V | Geeta Colony, Priyadarshani Vihar, Karkardooma, Vivek Vihar, I.P. Extension |
| 5012 | DELHI / NEW DELHI – VI | Vasundhara Enclave, Mayur Vihar, Anand Vihar |
| 5013 | DELHI / NEW DELHI – VII | Kingsway Camp, Darya Ganj, Shalimar Bagh, Sarup Nagar |
| 5014 | DELHI / NEW DELHI – VIII | Janakpuri, Dwarka, Vikaspuri |
| 5015 | FARIDABAD | |
| 5016 | FATEHABAD | |
| 5017 | GURGAON (GURUGRAM) | |
| 5018 | HISAR | |
| 5019 | JALANDHAR | |
| 5020 | JAMMU | |
| 5021 | JIND | |
| 5022 | KAITHAL | |
| 5023 | KARNAL | |
| 5024 | KURUKSHETRA | |
| 5025 | LUDHIANA | |
| 5026 | MANDI GOBINDGARH | |
| 5027 | NARNAUL | |
| 5028 | PANIPAT | |
| 5029 | PATHANKOT | |
| 5030 | PATIALA | |
| 5031 | REWARI | |
| 5032 | ROHTAK | |
| 5033 | SANGRUR | |
| 5034 | SHIMLA | |
| 5035 | SIRSA | |
| 5036 | SONEPAT | |
| 5037 | SRINAGAR (J&K) | |
| 5038 | YAMUNANAGAR |
6. Overseas Examination Cetres:
| Code | Name | ZONE |
| 6001 | ABU DHABI (U.A.E.) | |
| 6002 | BAHRAIN | |
| 6003 | DOHA | |
| 6004 | DUBAI (U.A.E.) | |
| 6005 | KATHMANDU (NEPAL) | |
| 6006 | KUWAIT | |
| 6007 | MUSCAT (OMAN) | |
| 6008 | THIMPU (BHUTAN) |
CA Foundation Exam Duration
| Paper | Subject | Duration | Question Type |
|---|---|---|---|
| Paper 1 | Accounting | 3 hours | Subjective |
| Paper 2 | Business Laws | 3 hours | Subjective |
| Paper 3 | Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics | 2 hours | Objective |
| Paper 4 | Business Economics | 2 hours | Objective |
- Each paper will be of 100 marks.
- No Negative Marking For subjective papers (Paper 1 and 2).
- ¼ mark will be deducted for every wrong answer For objective papers (Paper 3 and 4).
- The medium of exam is English/Hindi except for Paper 2 (section b which will be in English only).
CA Foundation Salary Structure
| Experience | Average Salary (per annum) |
|---|---|
| Freshers | INR 7-10 Lakhs |
| Freshers in BIG 4 CA Firms | INR 12-25 Lakhs |
| All India Topper (Top 10 rankers in CA Final exam) | Varies |
CA Foundation Cut Off 2023
| Year | Session | Total Students Appeared | Total Students Passed | Pass Percentage |
|---|---|---|---|---|
| 2023 | December | 137,153 | 41,132 | 29.99% |
| 2023 | June | 103,517 | 25,860 | 24.98% |
| 2022 | December | 126,015 | 36,864 | 29.25% |
| 2022 | June | 93,729 | 23,693 | 25.28% |
| 2021 | December | Data not available | Data not available | Data not available |
CA Foundation Previous Year Question Paper
| Question Paper 2018 | Question Paper 2019 |
| Question Paper 2020 | Question Paper 2021 |
| Question Paper 2022 | Question Paper 2023 |
CA Foundation Answer Key 2023
| Answer Key 2018 | Answer Key 2019 |
| Answer Key 2020 | Answer Key 2021 |
| Answer Key 2022 | Answer Key 2023 |
Best Books for CA Foundation Exam 2024
| Best Books for CA Foundation 2024 Exams | |
| CA Foundation Subjects | CA Foundation Best Books 2024 |
| Paper 1- Principles and Practice of AccountingPaper 2- Business Laws and Business Correspondence and Reporting | CA Foundation Scanner Cum Compiler Volume 1 By:Manmeet KaurS.K. Agrawal |
| Paper 3 – Business Mathematics, Logical Reasoning and Statistics: PadhukasPaper 4 – Business Economics, Business and Commercial Knowledge | CA Foundation Scanner Cum Compiler Volume 2 By:Dr S.K. AgrawalCA Manmeet Kaur |
| Mercantile Law | M.C.Kuchhal and Vivek Kucchal |
| Fundamentals of Accounting for CA | P.C Tulsian and Bharat Tulsian |
| Quantitative Aptitude | P.N AroraDr T.Padma and K.C.P Rao |
| Quantitative Aptitude Mathematics With Short Tricks | CA Rajesh Jogani |
| CPT Grewals Accountancy | M.P Gupta & B.M Aggarwal |
| S Chand Mercantile Laws for CA CPT | P P S GOGNA |
| General Economics | PM Salwan & Pranjal B Deshpande |
| General Economics | S.K.Agarwal |
| Quantitative Aptitude for CPT: Mathematics and Statistics | Tulsian P. C. and Jhujhunwala Bharat |
| Elements of Mercantile Law | N.D. Kapoor |
| CA Foundation Business Laws | Dr V.K. JainCA Shashank S. Sharma |
