The Institute of Chartered Accountants of India (ICAI) has released comprehensive Guidance Notes for candidates appearing in the CA Foundation Examination scheduled for September 2025. The guidelines, issued under Regulation 25F of the Chartered Accountants Regulations, 1988, provide detailed instructions regarding eligibility, application process, examination schedule, and other essential procedures.
Key Highlights
Eligibility Criteria
- Candidates must be registered in the Foundation Course on or before May 1, 2025.
- Those converted from CPT to Foundation as of the exam form date are also eligible.
- Applicants must have either passed or appeared in the Class 12th Board Exams up to August 2025 and must upload the appropriate marksheet or admit card on the Self Service Portal (SSP).
Important Dates
- Form Filling Starts: July 5, 2025 (Saturday)
- Last Date (Without Late Fee): July 18, 2025 (Friday)
- Last Date (With Late Fee): July 21, 2025 (Monday)
- Correction Window: July 22-24, 2025
- Exam Dates:
- Paper 1 - Accounting: September 16
- Paper 2 - Business Laws: September 18
- Paper 3 - Quantitative Aptitude: September 20
- Paper 4 - Business Economics: September 22
Exam Format
- A mix of Descriptive and Objective type questions across four papers (total 400 marks).
- Papers 3 & 4 will include OMR-based objective questions with negative marking (¼ mark per wrong answer).
- The exam is conducted three times a year: January, May, and September.
Examination Fees
- Rs 1,500 - For centers in India
- Rs 2,200 - Kathmandu & Thimphu
- US$325 - For overseas centers (e.g., Abu Dhabi, Dubai, Doha, etc.)Payment must be made online through SSP. Candidates are advised to check for successful submission by downloading the application PDF.
Admit Card & Results
- Admit cards will be hosted on the ICAI SSP portal approximately 14 days before the exam.
- No physical admit cards will be sent.
- Results are expected to be declared in November 2025 on icai.nic.in.
Special Provisions for Differently-Abled Candidates
- ICAI provides compensatory time and writer assistance based on the percentage and type of disability.
- Honorarium for writers is set at ₹750 per paper.
Passing Requirements
- Minimum 40% marks in each paper and 50% aggregate in one sitting.
- No exemptions or provisions for improvement attempts.
- Candidates scoring 70% or more will receive a "Pass with Distinction."
Correction Window
- The online correction window is open from July 22 to 24, 2025.
- Changes to exam centre or medium can only be made once, and no offline applications will be entertained.
Additional Notes
- Candidates must not send a hard copy of the exam form to ICAI.
- Use of only basic non-scientific calculators is permitted.
- Mobile phones and electronic devices are strictly prohibited in the exam hall.
- Verification of marks is allowed for Rs 100 per paper; certified copies of answer sheets can be requested at Rs 500 per paper.
For More Information:
- Visit: https://www.icai.org/post/exam-sep-2025 Or
- Access the Self Service Portal (SSP): https://eservices.icai.org
Official copy of the notification has also been attached
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