Eligibility, Fees, Syllabus & Last Date — Complete Guide (Updated June 2026)

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.

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, and September — giving students flexibility to plan their preparation timeline.

• 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

• Registration and appearing for the exam are two separate things. You can register after Class 10, but you can only sit for the CA Foundation exam after:
  • 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).

Step 1: Visit the ICAI Official Website

Go to icai.org and navigate to the ‘Students’ section or directly visit eservices.icai.org (the SSP portal). Look for ‘Foundation Registration’ or ‘New Student Registration’.

Step 2: Create Your ICAI Account

New students need to create an account on the ICAI SSP 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.

• 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)

• This is a subjective paper. Duration: 3 hours. Timing: 2:00 PM – 5:00 PM. No negative marking.
  • 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

• This is an objective paper (MCQ format). Duration: 2 hours. Timing: 2:00 PM – 4:00 PM. Negative marking applies: 0.25 marks deducted per wrong answer.
  • Business Mathematics: Ratio & Proportion, Indices & Logarithms, Equations, Interest & Annuities, Time Value of Money, Permutations & Combinations, Sets/Functions/Relations, Limits, 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 & Dispersion, Correlation & Regression, Index Numbers, Time Series Analysis

• This is an objective paper (MCQ format). Duration: 2 hours. Timing: 2:00 PM – 4:00 PM. Negative marking applies: 0.25 marks deducted per wrong answer.
  • 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

• 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.