ICAI Exam 2026

The Institute of Chartered Accountants of India (ICAI) conducts the CA Foundation exam, which is the entry-level test for the Chartered Accountancy course in India. Here are the key highlights for the 2026 session:

• Exam Name: ICAI CA Foundation (UG Level)
• Frequency: Thrice a year (usually January, May/June, and September)
• Exam Mode: Offline (Pen and Paper)
• Level: National Level
• Language: English or Hindi
• Official Website: icai.org

Based on the current tri-annual cycle, the tentative schedule for the ICAI 2026 exams is as follows:

• January 2026 Session: Registration ends Sept 2025; Exams in mid-January 2026.
• May/June 2026 Session: Registration ends Feb 1, 2026; Exams in June 2026.
• September 2026 Session: Registration ends May 1, 2026; Exams in September 2026.

Note: Exact dates are announced by ICAI via official notifications 2-3 months prior to the exam.

The Institute of Chartered Accountants of India (ICAI) is a statutory body established by an Act of Parliament, viz. The Chartered Accountants Act, 1949. It is the sole licensing and regulatory body for the financial audit and accounting profession in India. It functions under the administrative control of the Ministry of Corporate Affairs, Government of India.

The full form of ICAI is the Institute of Chartered Accountants of India. It is the second-largest professional body of Chartered Accountants in the world.

Historically known as the CPT (Common Proficiency Test), the entry-level exam evolved into the CA Foundation under the New Scheme of Education and Training. In recent years, ICAI has moved from a bi-annual to a tri-annual exam frequency to reduce student stress and provide more attempts within a calendar year. The curriculum has also been modernized to include subjects like Business Correspondence and updated regulatory frameworks.

To be eligible for the ICAI UG (Foundation) exam in 2026, candidates must meet the following criteria:

• Educational Qualification: Must have appeared for or passed the 10+2 examination from a recognized board (CBSE, ICSE, or State Boards).
• Registration: Candidates must register with the Board of Studies (BoS) at least four months before the first day of the month in which the examination is held.
• Age Limit: There is no upper age limit to appear for the CA Foundation exam.

The application process for 2026 is entirely digital through the Self Service Portal (SSP):

1. Visit the official ICAI SSP portal.
2. Register as a new student and generate a User ID and Password.
3. Fill in personal details and upload required documents (Class 10 and 12 mark sheets, photo, and signature).
4. Pay the registration fee (approx. ₹9,800 for Indian students).
5. Once registered, fill out the specific Exam Form during the window provided for the June or September session.

The CA Foundation course consists of four primary papers:

• Paper 1: Accounting (100 Marks)
• Paper 2: Business Laws (100 Marks)
• Paper 3: Quantitative Aptitude (Business Mathematics, Logical Reasoning, and Statistics) (100 Marks)
• Paper 4: Business Economics (100 Marks)

The 2026 syllabus follows the New Scheme of Education:

• Accounting: Financial statements, partnership accounts, and company accounts.
• Business Laws: Indian Regulatory Framework, Sale of Goods Act, Indian Partnership Act, and LLP Act.
• Quantitative Aptitude: Ratio, Proportion, Equations, Interest, Sets, Relations, and Probability.
• Business Economics: Theory of Demand and Supply, Production and Cost, and Price Determination in Different Markets.

The exam pattern for 2026 is a mix of subjective and objective papers:

• Paper 1 & 2: Subjective/Descriptive (3 hours each). No negative marking.
• Paper 3 & 4: Objective/MCQ based (2 hours each). Negative marking of 0.25 for every wrong answer.
• Total Marks: 400.

The admission to the CA course is not based on a rank-list but on qualifying marks:

1. Registration: Register with BoS after Class 10 or 12.
2. Study Period: Complete the mandatory 4-month study period.
3. Examination: Appear for the CA Foundation Exam.
4. Qualification: Secure the minimum passing marks to move to the CA Intermediate level.

ICAI is a professional licensing body, not a university. However, several universities have MoUs with ICAI where CA Foundation/Intermediate completion grants credits toward a B.Com or BBA degree. Major universities like IGNOU and various State Universities recognize the CA qualification as equivalent to a Post Graduate degree for Ph.D. purposes.

Results for the 2026 exams are typically declared 1-2 months after the exam date. Students can check their results on icai.nic.in. To pass, a student must obtain:

• Minimum 40% marks in each individual paper.
• Minimum 50% marks in the aggregate of all four papers.

Once a candidate clears the CA Foundation 2026 exam:

• They become eligible to register for the CA Intermediate course.
• They can pursue a B.Com alongside Intermediate.
• They begin their journey toward the 8-month study period required for Intermediate exams.

There is no centralized counselling process like engineering or medical exams. Admission is direct. Once you pass the Foundation exam, you simply log into the SSP portal and register for the Intermediate level by paying the requisite fee. ICAI provides career counseling seminars to guide students on specialization after the Final level.

The "Cut Off" for ICAI exams is fixed. Unlike competitive exams where cut-offs vary by percentile, ICAI requires a standard 50% aggregate. If a student scores 200 out of 400 and meets the 40% per-subject criteria, they are declared 'Pass'.

While NTA manages many UG exams, ICAI conducts its own examinations. For 2026 queries, contact:

• Address: ICAI Bhawan, Indraprastha Marg, Post Box No. 7100, New Delhi - 110 002.
• Helpline: 0120-3045997, 0120-3045998
• Email: foundation_examhelpline@icai.in