The Institute of Chartered Accountants of India (ICAI) has released the detailed guidance note and examination schedule for the CA Foundation Examination - September 2026, providing clarity on eligibility, application timelines, examination dates, fees, admit card issuance and other important instructions for aspiring Chartered Accountants.
Students planning to appear in the September 2026 attempt should ensure that their registration details, educational qualifications, photograph, signature and other profile information are correctly updated on the Self Service Portal (SSP) before applying.
Who Is Eligible for the CA Foundation September 2026?
According to ICAI, candidates must have registered for the Foundation Course on or before 1 May 2026 or should have been converted from CPT to Foundation at the time of filing the examination form. Additionally, they must have either passed Class 12 or appeared in the Class 12 Board Examination from a recognised board.
Candidates applying provisionally based on their Class 12 appearance must upload their Class 12 admit card or marksheet on the SSP portal by 10 August 2026, failing which admit cards will not be issued.
Important Dates for CA Foundation September 2026
| Event | Date |
|---|---|
| Last date for Foundation registration | 1 May 2026 |
| Exam form opens | 6 July 2026 (10:00 AM) |
| Last date without late fee | 19 July 2026 |
| Last date with late fee | 22 July 2026 |
| Correction window | 23 July to 25 July 2026 |
ICAI has clarified that no examination application forms will be accepted after 22 July 2026, even with late fees.
CA Foundation September 2026 Exam Schedule
The Foundation examination will be conducted in September 2026 across designated centres in India and overseas locations.
| Paper | Subject | Date |
|---|---|---|
| Paper 1 | Accounting | 2 September 2026 |
| Paper 2 | Business Laws | 5 September 2026 |
| Paper 3 | Quantitative Aptitude | 7 September 2026 |
| Paper 4 | Business Economics | 9 September 2026 |
Papers 1 and 2 will be of three hours, while Papers 3 and 4 will be conducted for two hours.
ICAI has also stated that there will be 15 minutes of advance reading time for Papers 1 and 2, whereas no advance reading time will be provided for Papers 3 and 4.
Examination Fees
The examination fees notified by ICAI are:
- ₹1,500 for centres in India
- ₹2,200 for Kathmandu
- US$325 for Bahrain and Dubai centres
The payment must be made online through SSP. ICAI has advised students to ensure that the examination form PDF is generated after payment as mere deduction of money from a bank account does not confirm successful application submission.
Admit Card and Correction Window
Admit cards will be hosted online approximately 14 days before the commencement of examinations and no physical admit cards will be sent to candidates. Students will need to download them from the SSP portal.
A free correction window for changing examination centre or medium of examination will remain open from 23 July to 25 July 2026. ICAI has clarified that only one correction request will be permitted and no changes will be allowed after the correction window closes.
Examination Pattern and Passing Criteria
The CA Foundation examination comprises four papers carrying a total of 400 marks. Papers 3 and 4 contain objective-type questions and carry negative marking of one-fourth mark for every incorrect answer.
To pass the examination, candidates must secure:
- At least 40 marks in each paper, and
- Minimum 50% marks in aggregate across all four papers in a single attempt.
Students scoring 70% or more aggregate marks will be awarded "Pass with Distinction."
Important Advice for Candidates
ICAI has urged candidates not to wait until the last date for form submission. Students should verify their SSP profile, ensure proper upload of educational documents, and retain a copy of the barcoded examination form for future reference.
The Institute has also reiterated that mobile phones and unauthorised electronic devices are strictly prohibited inside examination centres, and possession of such devices may be treated as use of unfair means.
With applications opening on 6 July 2026, eligible students are advised to complete their examination registration well before the deadline to avoid last-minute technical issues and ensure smooth processing of their CA Foundation September 2026 application.
Click here to view/download the official copy of the notification
CAclubindia
