Whether you are a Class 12 student planning ahead, or someone who has just cleared their board exams and is wondering what comes next — this guide covers everything you need to know: eligibility criteria, registration fees, complete syllabus, important dates, the step-by-step registration process, and what to do after you register.
At CAPS Academy, Nagpur’s most trusted CA Foundation coaching institute, we have helped hundreds of students navigate the ICAI registration process and go on to clear the exam. This guide is written from that experience — not just from a website, but from the classroom.
| 📅 Important Dates at a Glance — CA Foundation 2026 |
| Use this table as your quick reference. Details are explained in full below. |
| Session | Registration Opens | Last Date (No Late Fee) | Last Date (With Late Fee) | Exam Dates |
|---|---|---|---|---|
| May 2026 | Open | January 1, 2026 | January 4, 2026 (est.) | May 14, 16, 18, 20, 2026 |
| September 2026 | Open | April 30, 2026 | May 1, 2026 | Sep 2, 5, 7, 9, 2026 |
| January 2027 | Opens ~Sep 2026 | September 1, 2026 | September 4, 2026 (est.) | January 2027 |
Source: ICAI official website (icai.org). Always verify dates on the ICAI website before registering, as dates may be updated.
What is the CA Foundation Course?
Earlier known as the Common Proficiency Test (CPT), the CA Foundation under the new ICAI scheme (effective July 2023) is a more structured, comprehensive examination covering four core subjects. Students who clear the Foundation proceed to CA Intermediate, and then to CA Final — the final hurdle before becoming a qualified CA.
The exam is conducted three times a year — in January, May/June, and September — giving students flexibility to plan their preparation timeline.
Why CA Foundation Matters
- It is the mandatory first step for Class 12 students entering the CA course (except graduates who can directly register for CA Intermediate under certain conditions)
- Clearing it with a good score opens the door to the prestigious CA Intermediate level
- The skills tested — accounting, law, economics, and mathematics — form the backbone of every CA’s professional career
- With India’s growing economy, qualified CAs are in demand across MNCs, Big 4 firms, banking, government, and entrepreneurship
CA Foundation Registration 2026 — Eligibility Criteria
Who Can Register?
- Students who have passed Class 10 (Secondary School Examination or equivalent) from a recognized board
- Students currently appearing in Class 12 board examinations can register for the Foundation course (provisional registration is allowed)
- Students who have passed Class 12 from a recognized board (CBSE, ICSE, State Boards) or equivalent
- There is no minimum percentage requirement for Class 10 or 12 to register for CA Foundation
- Students from any stream — Commerce, Science, or Arts — are eligible
When Can You Actually APPEAR for the Exam?
- You have appeared (or are appearing) in the Class 12 board examinations
- You have completed a mandatory 4-month study period after registration with ICAI’s Board of Studies
This means if you register in January 2026 after clearing Class 10, the earliest you can appear is the September 2026 session (after completing 4 months of study and having appeared in Class 12).
CAPS Academy Tip — Register Early!
Students who register with ICAI right after Class 10 results get more time to complete the mandatory 4-month study period and are better positioned to appear in their preferred exam session. At CAPS Academy in Nagpur, we guide students through the ICAI registration process from Day 1 — so you never miss a deadline or session.
CA Foundation Registration Fees 2026
Course Registration Fee (One-Time, Paid to ICAI)
| Fee Component | Amount (Indian Students) | Amount (Foreign Students) |
|---|---|---|
| Foundation Registration Fee | ₹9,000 | USD 700 |
| Foundation Prospectus | Included | Included |
| Students’ Journal Subscription (Optional, 1 year) | ₹200 | — |
| Members’ Journal Subscription (Optional, 1 year) | ₹400 | — |
| Total (without optional journals) | ₹9,000 | USD 700 |
Exam Form Fee (Paid Each Attempt Separately)
| Component | Amount |
|---|---|
| CA Foundation Exam Form Fee (per attempt) | ₹1,500 |
| Late Fee (if submitted after the deadline) | ₹600 additional |
Note: Registration fees are subject to revision by ICAI. Always confirm the latest fee structure at icai.org before making payment.
What Does the ₹9,000 Registration Fee Cover?
- Access to official ICAI study material for all four Foundation subjects
- Registration with ICAI’s Board of Studies (BoS)
- Access to ICAI’s online student resources, RTPs (Revision Test Papers), and mock test papers
- Foundation Prospectus (a guide to the CA course structure)
- Eligibility to appear in the CA Foundation examination
How to Register for CA Foundation 2026 — Step-by-Step Process
Step 1: Visit the ICAI Official Website
Go to icai.org and navigate to the ‘Students’ section. Look for ‘Foundation Registration’ or ‘New Student Registration’. You can also directly visit the ICAI Online Services portal.
Step 2: Create Your ICAI Account
New students need to create an account on the ICAI portal using a valid email address and mobile number. Keep these credentials safe — you will use them throughout your CA journey.
Step 3: Fill the Online Registration Form
The registration form asks for personal details, educational qualifications, and contact information. Fill all fields carefully — errors in name, date of birth, or category can cause problems later.
- Full name (as per Class 10 marksheet)
- Date of birth
- Father’s name
- Category (General / SC / ST / OBC)
- Correspondence address
- Preferred exam city (you can choose Nagpur as your exam centre)
Step 4: Upload Required Documents
Scan and upload the following documents in the specified format (usually JPG/PDF, under 1 MB each):
- Class 10 marksheet or admit card
- Class 12 marksheet (if passed) or admit card (if appearing — for provisional registration)
- Passport-size photograph (white background, recent)
- Signature (on white paper, scanned clearly)
- Category certificate (if applicable — SC/ST/OBC)
Step 5: Pay the Registration Fee Online
Pay ₹9,000 (for Indian students) through the ICAI payment gateway. Accepted modes include Net Banking, Debit Card, Credit Card, and UPI. Save the payment confirmation receipt.
Step 6: Download the Confirmation / Registration Letter
After successful registration and payment, ICAI will send a confirmation to your registered email. You will also receive a Student Registration Number (SRN) — note this down carefully. You can download your registration letter from the ICAI portal.
Step 7: Receive ICAI Study Material
ICAI will dispatch the official Foundation study material (books for all 4 papers) to your registered address within a few weeks. You can also access digital study material through the ICAI portal.
- Incorrect name spelling — must exactly match your Class 10 certificate
- Wrong date of birth — verify before submitting
- Blurry or oversized document uploads — leads to rejection
- Not saving the payment receipt — always screenshot or download confirmation
- Waiting until the last day — technical glitches are common near deadlines; register at least 5-7 days before the deadline
- Choosing wrong exam city — select Nagpur if you are based in Nagpur
CA Foundation Syllabus 2026 — Complete Subject-Wise Breakdown
Paper 1: Principles and Practice of Accounting (100 Marks)
- Theoretical Framework — Accounting Principles, Concepts, and Conventions
- Accounting Process — Journal, Ledger, Trial Balance
- Bank Reconciliation Statement
- Inventories — Methods of Stock Valuation
- Depreciation Accounting — SLM, WDV methods
- Bills of Exchange and Promissory Notes
- Accounts from Incomplete Records
- Financial Statements of Sole Proprietors and Companies
- Financial Statements of Not-for-Profit Organisations
- Partnership Accounts — including Admission, Retirement, Death, Dissolution
- Share Capital, Debentures — Issue and Forfeiture
- Company Financial Statements (Final Accounts)
Paper 1 tip: Accounting requires daily practice. At CAPS Academy, Nagpur, students solve 20-30 practice problems every day in class — this is how toppers are made.
Paper 2: Business Laws (100 Marks)
- The Indian Contract Act, 1872 — Essentials, Void Agreements, Breach, Remedies
- The Sale of Goods Act, 1930 — Contract of Sale, Conditions and Warranties, Transfer of Property
- The Indian Partnership Act, 1932 — Formation, Rights and Duties of Partners, Dissolution
- The Limited Liability Partnership Act, 2008 — Formation and Structure of LLPs
- The Companies Act, 2013 — Introduction, Types of Companies, Incorporation
- The Negotiable Instruments Act, 1881 — Cheques, Bills, Notes
Paper 2 tip: Business Laws is a memory-intensive subject. Focus on definitions, sections, and illustrations. Regular reading of bare acts alongside ICAI study material builds conceptual clarity.
Paper 3: Quantitative Aptitude (100 Marks)
- Business Mathematics:
- Ratio and Proportion, Indices, and Logarithms
- Equations — Linear, Quadratic, Simultaneous
- Simple and Compound Interest, Annuities
- Time Value of Money
- Permutations and Combinations
- Sets, Functions, and Relations
- Limits and Continuity, Differentiation, Integration
- Logical Reasoning:
- Number Series, Coding and Decoding
- Direction Tests, Blood Relations, Seating Arrangements
- Statistics:
- Statistical Description of Data, Frequency Distribution
- Measures of Central Tendency and Dispersion
- Correlation and Regression
- Index Numbers, Time Series Analysis
Paper 3 tip: Quantitative Aptitude separates good students from toppers. Regular mock test practice under timed conditions is essential. Our students at CAPS Academy practice 50-60 MCQs daily in the final 30 days before the exam.
Paper 4: Business Economics (100 Marks)
- Introduction to Business Economics — Meaning, Nature, Scope
- Theory of Demand and Supply — Determinants, Elasticity, Market Equilibrium
- Theory of Production and Cost — Production Function, Cost Curves, Returns to Scale
- Price Determination in Different Markets — Perfect Competition, Monopoly, Oligopoly
- Business Cycles — Phases, Theories, and Management
- Determination of National Income — Concepts, GDP, GNP, NNP
- Public Finance — Fiscal Policy, Government Revenue and Expenditure
- Money and Banking — Functions of Money, Commercial Banking, RBI and Monetary Policy
- Indian Economic Development — Structure and Key Features
Paper 4 tip: Economics MCQs are very concept-based. Avoid rote learning — understand cause-and-effect relationships. Graphs and diagrams (demand-supply, cost curves) are frequently tested.
Passing Criteria — What Score Do You Need?
| Requirement | Minimum Score Needed |
|---|---|
| Each Paper (minimum per paper) | 40 out of 100 marks (40%) |
| Aggregate (across all 4 papers) | 200 out of 400 marks (50%) |
| Both conditions must be met simultaneously | Miss either one and you must re-attempt |
Important: You need BOTH 40% in each individual paper AND 50% overall. Many students score well overall but fail because of one weak paper — this is the most common reason for not clearing CA Foundation in the first attempt.
CA Foundation 2026 Exam Pattern
| Paper | Subject | Type | Duration | Marks | Negative Marking? |
|---|---|---|---|---|---|
| Paper 1 | Principles & Practice of Accounting | Subjective (Descriptive) | 3 hours | 100 | No |
| Paper 2 | Business Laws | Subjective (Descriptive) | 3 hours | 100 | No |
| Paper 3 | Quantitative Aptitude | Objective (MCQ) | 2 hours | 100 | Yes (0.25 per wrong) |
| Paper 4 | Business Economics | Objective (MCQ) | 2 hours | 100 | Yes (0.25 per wrong) |
| Total | — | — | 10 hours | 400 | — |
What to Do After CA Foundation Registration — Your Action Plan
- Download and study the official ICAI study material for all four papers — this is your Bible for the CA Foundation exam. Supplement with coaching notes, never replace.
- Build a daily study schedule — minimum 6-8 hours of focused study per day for the 4-month preparation period. Divide time based on your weak subjects.
- Solve ICAI’s Revision Test Papers (RTPs) and Mock Test Papers (MTPs) — these are released before every exam and are the closest replica of actual exam questions.
- Join a structured CA Foundation coaching class — this is where most students make or break their attempt. The right coaching provides accountability, doubt resolution, and test series that ICAI study material alone cannot.
- Fill the CA Foundation Exam Form on time — registration and exam form filing are separate. Even after registration, you must fill the exam form before each attempt’s deadline and pay ₹1,500.
- Take at least 3 full mock tests under exam conditions in the 30 days before the exam — timing, stamina, and accuracy all need to be practised together.
Most students need 4-6 months of focused preparation to clear CA Foundation in their first attempt. The mandatory ICAI study period is 4 months — but serious students start their conceptual preparation even before registration, especially for Accounting (Paper 1), which requires the most practice.
Why Students in Nagpur Choose CAPS Academy for CA Foundation
| What Makes CAPS Academy Different | What This Means for You |
|---|---|
| Expert faculty with 10+ years of CA exam teaching experience | You learn from people who know exactly what ICAI expects — not just from a textbook |
| Small batch sizes (max 30-35 students per batch) | Every student gets individual attention and doubt resolution — not a lecture hall where you get lost |
| Comprehensive test series modelled on ICAI exam pattern | You practise under real exam conditions; no surprises on exam day |
| Regular parent-teacher updates on student progress | You stay accountable and on track throughout the 4-5 month preparation |
| Dedicated doubt-clearing sessions twice a week | No question goes unanswered — the biggest reason students fail is unresolved doubts |
| Study material curated alongside ICAI content | The right notes save time; students don’t waste hours searching for what to study |
| Proven results — consistent pass rates above national average | Our students don’t just appear for the exam; they clear it |
Ready to Start Your CA Journey in Nagpur?
Join CAPS Academy — Nagpur’s trusted CA Foundation coaching institute. Our next batch for the September 2026 CA Foundation exam is now forming. Seats are limited.
Visit: capsacademy.in | Call us to know batch dates, timing, and fees for CA Foundation coaching in Nagpur.
Conclusion — Your CA Foundation Journey Starts Now
To summarise the key points:
- Register at icai.org — online, straightforward, and open throughout the year
- Eligibility: passed or appearing in Class 12, from any recognized board and any stream
- Registration fee: ₹9,000 (one-time); Exam form fee: ₹1,500 (per attempt)
- September 2026 exam dates: 2nd, 5th, 7th, and 9th September 2026
- Last date for September 2026 session: April 30, 2026 (without late fee)
- Four papers: Accounting (subjective), Business Laws (subjective), Quantitative Aptitude (objective), Business Economics (objective)
- Passing criteria: 40% in each paper + 50% aggregate
- Start preparing early, study ICAI material, take mock tests, and join quality coaching
If you are in Nagpur and looking for the best CA Foundation coaching institute near you — CAPS Academy is where your CA journey should begin. Our faculty, test series, and student community will give you the structure and support you need to crack CA Foundation 2026 in your first attempt.
Frequently Asked Questions — CA Foundation Registration 2026
The last date to register for the CA Foundation September 2026 session is April 30, 2026, without a late fee. Students who register by May 1, 2026 with a late fee of ₹600 may still be eligible. Always verify on icai.org.
Yes. CA Foundation is open to students from all streams — Commerce, Science, and Arts. There is no stream restriction or minimum percentage requirement. Any student who has passed Class 10 from a recognized board can register.
Yes. ICAI allows provisional registration for Class 12 students. However, to appear for the exam, you must have appeared (or be appearing) in the Class 12 board exams and must complete 4 months of ICAI-registered study.
No. The CA Foundation registration fee of ₹9,000 is non-refundable once paid. The registration remains valid for 3 years (6 attempts), so students have multiple opportunities to appear.
Under ICAI’s current rules, your Foundation registration is valid for 3 years from the date of registration, during which you can attempt the exam up to 6 times (the exam is held 3 times a year). After 3 years, you may need to re-register if you have not cleared the exam.
While self-study is possible, the CA Foundation pass rate nationally is around 25-35% in any given attempt. Students who join structured coaching at a reputed CA Foundation institute in Nagpur consistently outperform self-study candidates, primarily because of regular testing, doubt resolution, and accountability. Most toppers combine quality coaching with self-study.
These are two separate processes. Registration (₹9,000 one-time) is done once to enrol in the Foundation course. The Exam Form (₹1,500 per attempt) must be filled before each attempt within the specified deadline for that session. You cannot appear for the exam without filling the exam form, even if you are already registered.
You can attempt the exam through self-study, but if you are in Nagpur and serious about clearing CA Foundation in your first attempt, joining a quality coaching class dramatically improves your chances. CAPS Academy offers CA Foundation coaching in Nagpur with expert faculty, test series, and a track record of results. We recommend at least enrolling in a good test series if you are going the self-study route.
Start Your CA Journey with CAPS Academy, Nagpur
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