Foundation Course is the entry level for Chartered Accountancy Course. Students after appearing in class 12th examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto, can register for Foundation Course. Students can appear in the Foundation Examination after qualifying the senior secondary (10+2) examination conducted by an examining body constituted by law in India or an examination recognised by the Central Government as equivalent thereto.


 Institute of Chartered Accountants of India had issued the study materials for the CA - FOUNDATION (NEW SYLLABUS) which was formerly called as COMMON PROFICIENCY TEST (CPT) under the old syllabus.

CA - FOUNDATION UNDER THE NEW SYLLABUS CONSISTS OF FOUR PAPERS AND IT IS CONDUCTED FOR 400 MARKS (100 MARKS FOR EACH PAPER)


PAPERS 3 & 4 are objective papers (negative marking exists)

PASSING CRITERIA :

40% Marks in each subject
Overall 50 % Marks in all subjects


ICAI Study Material



Paper-2: Business Laws and Business Correspondence and Reporting



Paper-4: Business Economics and Business and Commercial Knowledge

Section A : Business Economics
Section B : Business and Commercial Knowledge