The Institute of Chartered Accountants of India (ICAI) has released the CA Foundation September 2026 Guidance Notes to help candidates complete the examination process correctly. The document provides complete information about eligibility, online application, examination dates, fees, admit cards, and other important instructions.
If you are planning to appear for the Foundation examination, you should read the guidance carefully before filling out the examination form. This helps you avoid errors and complete every step within the prescribed timeline.
Before submitting the examination form, you should ensure that you meet the eligibility conditions prescribed by ICAI.
You are eligible to appear in the Foundation Examination if you satisfy the following requirements:
You registered for the Foundation Course on or before 1 May 2026, or you have converted from CPT to Foundation before filling out the examination form.
You have either passed the Senior Secondary (10+2) examination from a recognised board or have appeared in the examination conducted by a recognised board.
If you have passed Class 12, your marksheet should be uploaded on the Self Service Portal (SSP).
If you have appeared in Class 12, you should upload your admit card on SSP.
Candidates applying provisionally must upload their Class 12 marksheet or admit card on the SSP portal by 10 August 2026. If this document is not uploaded within the prescribed date, the admit card for the examination will not be issued.
You should complete every stage of the examination process within the official schedule announced by ICAI.
|
Event |
Date |
|
Last date for Foundation Course registration |
1 May 2026 |
|
Online application starts |
6 July 2026 |
|
Last date without late fee |
19 July 2026 |
|
Last date with late fee |
22 July 2026 |
|
Correction window |
23 July to 25 July 2026 |
After the last date with late fee, ICAI does not provide another opportunity to submit the examination application form.
The examination application has to be submitted online through the Self Service Portal (SSP).
Before starting the application, you should ensure that:
Your SSP login credentials are active.
Your course registration is valid.
Your photograph and signature are updated.
Your address and profile details are correct.
Any required corrections have already been completed through SSP.
After submitting the application and making the online payment, you should verify that:
The payment transaction is successful.
The Exam Form PDF has been generated.
You download and keep a copy of the barcoded examination form for future reference.
There is no requirement to send a physical copy of the examination application to ICAI.
The Foundation Examination consists of four papers.
|
Paper |
Subject |
Date |
Time |
|
Paper 1 |
Accounting |
2 September 2026 |
2:00 PM – 5:00 PM |
|
Paper 2 |
Business Laws |
5 September 2026 |
2:00 PM – 5:00 PM |
|
Paper 3 |
Quantitative Aptitude |
7 September 2026 |
2:00 PM – 4:00 PM |
|
Paper 4 |
Business Economics |
9 September 2026 |
2:00 PM – 4:00 PM |
For Papers 1 and 2, you will receive 15 minutes of advance reading time from 1:45 PM to 2:00 PM.
There is no advance reading time for Papers 3 and 4. Entry to the examination centre begins at 1:15 PM.
The examination fee depends on the examination centre selected.
|
Examination Centre |
Fee |
|
India |
₹1,500 |
|
Kathmandu |
₹2,200 |
|
Bahrain and Dubai |
US$325 |
The examination fee can be paid only through the online mode. Simply seeing the amount deducted from your bank account does not confirm successful submission. You should always verify that the application has been successfully recorded on SSP and that the Exam Form PDF has been generated.
If multiple payments are made by mistake, ICAI will process the eligible refund according to the conditions mentioned in the guidance notes.
The admit card will be available on the Self Service Portal (SSP) around 14 days before the examination. You need to log in to your SSP account and download the admit card. ICAI will not send any physical admit card by post.
After downloading the admit card, you should verify the following details:
Name
Registration number
Examination centre
Medium selected
Other personal details
If you find any discrepancy or face difficulty downloading the admit card, you should immediately contact the ICAI examination helpline.
Candidates who applied provisionally must upload their Class 12 marksheet or admit card on SSP by 10 August 2026. If this requirement is not completed, the admit card will not be issued.
ICAI provides an online correction window to allow candidates to change the examination centre or medium.
The correction window will remain open from 23 July 2026 to 25 July 2026 and can be used without paying any additional fee.
While using this facility, you should remember the following points:
Only online requests are accepted.
Manual applications are not considered.
You can submit only one correction request.
After submitting the correction, you cannot change your previous selection again.
The updated details will appear on your admit card.
No changes are allowed after the correction window closes.
You should follow all examination rules to ensure a smooth examination experience.
Some important guidelines include:
Reach the examination centre on time.
Entry to the examination centre starts at 1:15 PM.
Late entry is allowed only up to 15 minutes after the examination begins.
Early exit from the examination hall is not permitted, even if you finish your paper before time.
You can choose either English or Hindi as the medium for writing the examination. This option should be selected while filling out the examination form. For Papers 3 and 4, the OMR answer sheet will be available only in English, even for candidates opting for the Hindi medium.
You are allowed to use only a battery-operated portable calculator with:
Up to six functions
Up to 12 digits
Up to two memories
Scientific calculators are not permitted in the examination. Using a calculator that does not meet the prescribed specifications will be treated as unfair means.
You should also avoid carrying prohibited items into the examination hall. Mobile phones and electronic gadgets are not allowed. Even possessing a switched-off mobile phone inside the examination hall will be treated as unfair means. Smoking, chewing tobacco, and similar activities are also prohibited.
To pass the Foundation Examination, you must:
Score at least 40 marks in each paper.
Obtain a minimum of 50% marks in aggregate across all four papers in one sitting.
For Papers 3 and 4, one-fourth mark is deducted for every incorrect answer. Multiple darkened circles for the same question are also treated as incorrect answers.
The result is expected to be declared in November 2026. The Statement of Marks will be sent by post after the declaration of results. No separate pass certificate will be issued. Candidates securing at least 70% marks will be declared as Pass with Distinction, and the remark will appear on the Result Card.
The CA Foundation September 2026 Guidance provides complete information that you need before applying for the examination. It covers eligibility, application deadlines, examination schedule, fee payment, admit cards, correction window, examination rules, and passing requirements. You should read every instruction carefully and complete each step within the prescribed timeline. Following the official guidance will help you avoid mistakes during the application process and stay prepared for the Foundation examination.