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What is the Entrance Exam after 12th to be CA

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.

What is CA Foundation?

CA Foundation is an exam conducted on a national level in the month of May & November. It is taken up by the candidates who are aspiring to become Chartered Accountants in India. 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 2 months after the exam is completed.

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.

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/Hindi
Duration of Exam 3 Hours for each paper

CA Foundation 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 Foundation with Board of Studies (BoS) of ICAI.

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

Basic eligibility criteria are given below –

Education 10+2 (Senior Secondary) or equivalent
Age Limit No Age Limit

CA Foundation 2020 Syllabus – 

Candidates preparing for CA Foundation 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 will be based on topics like Fundamental of Accounting, General Economics, Business Laws, and Quantitative Aptitude. CA Foundation syllabus is given in the following table:

Papers Syllabus
1. Principles and Practice of
  • 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
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 &
  • 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
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
  • Business Environment
  • Business Organizations Government Policies for
    Business Growth
  • Organizations Facilitating Business
  • Common Business Terminologie

How to apply for CA Foundation?

Candidates can follow these steps to apply for CA Foundation:

  • Candidates can visit the official website www.icai.org 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.

Details regarding CA Foundation exam pattern  is given below:

Particulars CA Foundation
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 Appearing  in class 12th Board or Passed class 12th
Exemptions Graduates and Post Graduates or Candidates with Equivalent Qualification
Official Website icai.org
Difficulty level Moderate

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