CA Foundation January 2027: exam dates, pattern, syllabus and how to apply
The CA Foundation is the first examination of the chartered accountancy course of the Institute of Chartered Accountants of India (ICAI). It is held three times a year, in January, May and September. What students want to know now: the January 2027 Foundation papers are on 3, 5, 7 and 9 January 2027, and the online exam form opens on 3 November 2026 (checked 20 October 2026 in ICAI's announcement of 23 September 2026 and its important-dates notice). This guide covers the dates, the form, the pattern, the pass rule and a ten-week plan.
CA Foundation at a glance
| Conducting body | The Institute of Chartered Accountants of India (ICAI) |
| What it is for | Entry to the CA Intermediate course |
| Mode | Pen and paper at a centre |
| Papers | Four papers of 100 marks: two written, two objective |
| Time | 3 hours each for Papers 1 and 2; 2 hours each for Papers 3 and 4 |
| Marking | Papers 3 and 4: +1 for a right answer, −0.25 for a wrong one |
| Languages | English or Hindi, chosen on the form |
| How often | Three times a year: January, May and September |
| Official website | icai.org |
CA Foundation January 2027 exam dates
| Paper | Date | Time (IST) |
|---|---|---|
| Paper 1: Accounting | Sunday 3 January 2027 | 2 p.m. to 5 p.m. |
| Paper 2: Business Laws | Tuesday 5 January 2027 | 2 p.m. to 5 p.m. |
| Paper 3: Quantitative Aptitude | Thursday 7 January 2027 | 2 p.m. to 4 p.m. |
| Paper 4: Business Economics | Saturday 9 January 2027 | 2 p.m. to 4 p.m. |
Papers 1 and 2 have 15 minutes of advance reading time from 1.45 p.m.; Papers 3 and 4 have none.
| Exam form (January 2027) | Date |
|---|---|
| Form opens | 3 November 2026, 10:00 IST |
| Last date without late fee | 16 November 2026, 23:59 IST |
| Last date with late fee | 19 November 2026, 23:59 IST |
| Correction window (centre, medium) | 20 to 22 November 2026 |
The fee chart for January 2027 gives ₹1,500 for a centre in India (₹2,200 for Kathmandu) and a late fee of ₹600. The guidance notes say the result is expected in March 2027. Our CA Foundation exam-dates page keeps these dates together.
How to apply for the CA Foundation exam
- Check eligibility. For January 2027 you must have registered in the Foundation Course with ICAI's Board of Studies on or before 1 September 2026, and have appeared in or passed Class 12. If you registered after that, January 2027 is not open to you.
- Log in to the ICAI Self Service Portal between 3 and 16 November 2026 (19 November with the late fee).
- Make sure your course registration is valid; a lapsed registration must be revalidated first, and an old-scheme course code must be converted, as ICAI's requirements notice explains.
- Choose your exam city and medium (English or Hindi).
- Pay the fee online and keep the PDF of the bar-coded exam form that is generated after payment.
- Use the correction window from 20 to 22 November if the centre or medium is wrong.
- Download the admit card from the portal when ICAI releases it.
Keep ready: your registration number and portal login, a clear photograph and signature (ICAI asks for updated photos on the portal), and your Class 12 details.
CA Foundation exam pattern
| Paper | Type | Time | Marks |
|---|---|---|---|
| Paper 1: Accounting | Written (six questions, Q1 compulsory, any four of the other five) | 3 hours + 15 min reading | 100 |
| Paper 2: Business Laws | Written (same structure) | 3 hours + 15 min reading | 100 |
| Paper 3: Quantitative Aptitude | 100 objective questions, OMR | 2 hours | 100 (Business Maths 40, Logical Reasoning 20, Statistics 40) |
| Paper 4: Business Economics | 100 objective questions, OMR | 2 hours | 100 |
Is there negative marking in CA Foundation? Yes, in Papers 3 and 4: a right answer earns 1 mark, a wrong one loses a quarter of a mark, and two darkened circles count as wrong. A blank costs nothing. With four options, a pure guess about breaks even, so guess only after you rule out at least one option. Papers 1 and 2 are written and have no negative marking.
A simple calculator (up to 6 functions, 12 digits, two memories) is allowed; a scientific calculator is not.
What is the CA Foundation pass mark? At least 40 marks in each paper and at least 200 of the 400 marks (50%) in total, in one sitting. 70% in total is a pass with distinction. There is no exemption for individual papers, so a weak paper fails the whole attempt.
CA Foundation syllabus
- Paper 1, Accounting: theoretical framework, accounting process, bank reconciliation, inventories, depreciation, bills of exchange, final accounts of sole proprietors, not-for-profit organisations, incomplete records, partnership and LLP accounts, company accounts.
- Paper 2, Business Laws: the Indian regulatory framework, the Contract Act, the Sale of Goods Act, the Partnership Act, the LLP Act, the Companies Act and the Negotiable Instruments Act, applied to short case facts.
- Paper 3, Quantitative Aptitude: ratio, indices and logarithms, equations, inequalities, mathematics of finance, permutations, series, sets and functions, basic calculus; number series, coding, directions, seating and blood relations; statistics from data presentation to probability, distributions, correlation and index numbers.
- Paper 4, Business Economics: demand and supply, production and cost, price in different markets, national income, business cycles, public finance, money market, international trade and the Indian economy.
The full list is in ICAI's Foundation syllabus; our CA Foundation syllabus page summarises it.
A ten-week plan for January 2027
| Weeks | What to do |
|---|---|
| 1–2 | List the chapters you have not finished in all four papers. Take one CA Foundation mock test of Paper 3 and one of Paper 4. |
| 3–5 | Finish the syllabus. Daily: one Accounting question written in full; 30 objective questions alternating Papers 3 and 4. Apply in the November window. |
| 6–7 | Written practice for Papers 1 and 2 against ICAI's past question papers, timed. One full objective mock a week for each of Papers 3 and 4. |
| 8–9 | Two full objective mocks a week. Mark every wrong answer and note whether it was a concept error or a careless one (how to analyse a mock test). |
| 10 | Revise in the order of the timetable. Papers are two days apart: use each gap for the next paper only. |
Useful links
- ICAI examinations, January 2027: announcements, guidance notes, fees, dates
- ICAI Self Service Portal: exam form and admit card
- Foundation Course syllabus (PDF)
- Free CA Foundation mock tests on Mockrooms (Papers 3 and 4; practice tests, not ICAI's own)
- CA Foundation syllabus
- CA Foundation exam dates
- CA Intermediate January 2027 guide
- Negative marking: when to guess
Frequently asked questions
When is the CA Foundation January 2027 exam?
On 3, 5, 7 and 9 January 2027, from 2 p.m. (checked 20 October 2026 in ICAI's announcement of 23 September 2026).
When will the CA Foundation January 2027 form open?
On 3 November 2026 at 10:00 IST on eservices.icai.org. The last date is 16 November without late fee and 19 November with it.
Is there negative marking in CA Foundation?
Yes, in Papers 3 and 4 only: a wrong answer loses a quarter of a mark. Papers 1 and 2 are written papers.
What is the passing mark for CA Foundation?
40 marks in each paper and 50% of the 400 total in the same sitting.
Can I write the CA Foundation exam in Hindi?
Yes, if you choose Hindi medium on the form. Paper 1 is printed in English for everyone but may be answered in Hindi; Papers 2, 3 and 4 are bilingual for Hindi-medium candidates.