CA Foundation question papers from 18 ICAI sessions, May 2019 to September 2026, are free to download here: Paper 1 (Accounting) and Paper 2 (Business Laws) for every session, Papers 3 and 4 for September 2026, and ICAI’s suggested answers for every session from June 2022. CA Foundation has four 100-mark papers, two descriptive and two objective, so the 2024 to 2026 papers, set on today’s syllabus, are the ones to solve first for the January 2027 exam.
CA Foundation Previous Year Question Papers
Pick a year to see each session’s papers, with ICAI’s suggested answers listed after the papers from June 2024.
Newest papersCA Foundation 2026 Question Paper
View 2026 papers8 papers
CA Foundation Question Papers by Year
| Year | Papers | Answer key | |
|---|---|---|---|
| CA Foundation 2026 | 8 papers | Yes | View papers |
| CA Foundation 2025 | 6 papers | Yes | View papers |
| CA Foundation 2024 | 4 papers | Yes | View papers |
| CA Foundation 2023 | 4 papers | Yes | View papers |
| CA Foundation 2022 | 4 papers | Yes | View papers |
| CA Foundation 2021 | 6 papers | Not available | View papers |
| CA Foundation 2020 | 2 papers | Not available | View papers |
| CA Foundation 2019 | 4 papers | Not available | View papers |
CA Foundation Paper at a Glance
| Papers | Paper 1 Accounting, Paper 2 Business Laws, Paper 3 Quantitative Aptitude, Paper 4 Business Economics; 100 marks each, 400 in all |
|---|---|
| Time | 3 hours for Papers 1 and 2 (plus 15 minutes reading time); 2 hours for Papers 3 and 4 |
| Marking | Papers 1 and 2 descriptive; Papers 3 and 4 objective on OMR, with −1/4 mark for each wrong answer |
| Passing | At least 40 in each paper and 50% in aggregate, in one sitting |
| Medium | Question paper in English and Hindi; OMR sheets of Papers 3 and 4 in English only |
| Papers on this page | May 2019 to September 2026, 18 sessions; suggested answers from June 2022 |
| Next exam | CA Foundation 2027: 3 to 9 January 2027. Application open, 3 to 16 November 2026 |
How the CA Foundation Papers Changed (2019–2026)
- May 2019 to December 2023: Paper 2 had two parts, Section A on Business Laws for 60 marks and Section B on Business Correspondence and Reporting (BCR), which had to be answered in English.
- June 2024 onwards: Paper 2 is Business Laws only, and ICAI’s suggested answers are on this page for every session.
- Sessions per year: 2020 had only November, 2021 had January, July and December, and from 2025 the exam runs in January, May and September.
- Using older papers: solve Section A of the 2019 to 2023 Paper 2 for law practice, and skip the BCR questions.
How to Use CA Foundation Previous Year Papers?
- Write Papers 1 and 2 in 3 hours. Use the 15 minutes of reading time to pick your questions. In older Paper 1 sets, Question 1 was compulsory and you chose 4 of the other 5, so practise choosing quickly.
- Mark your answers against ICAI’s. From June 2022 every session has ICAI’s suggested answers. Compare your working, your formats and the sections of law you quote with ICAI’s answers.
- Guess carefully in Papers 3 and 4. With −1/4 for a wrong answer, a blind guess among four options gains only about 0.06 marks on average. Ruling out one option raises that to about 0.17, so guess only when you can drop a choice.
- Aim for 40 in each paper. You need 40 in every paper and 200 in total in one sitting. Use the papers to find your weakest paper and lift it above 40 first.
- Plan for January 2027. The exam form opens on 3 November and closes on 16 November 2026, and the papers are on 3, 5, 7 and 9 January 2027. With about nine weeks left, solve the 2026 papers first, then 2025.
CA Foundation Previous Year Question Papers FAQs
How many papers are there in CA Foundation?
Four papers of 100 marks each: Accounting, Business Laws, Quantitative Aptitude and Business Economics. Papers 1 and 2 are descriptive (3 hours) and Papers 3 and 4 are objective (2 hours).
Is there negative marking in CA Foundation?
Only in Papers 3 and 4. One-fourth mark is cut for each wrong answer, and darkening more than one circle counts as wrong.
Does this page have CA Foundation suggested answers?
Yes. ICAI’s suggested answers are here for every session from June 2022 to May 2026, for Papers 1 and 2 and, from May 2025, for Papers 3 and 4 as well. The May 2019 to December 2021 papers have no answers here.
Are the papers before 2024 still useful?
Yes for Accounting and Business Laws. Until December 2023, Paper 2 also had a Business Correspondence and Reporting section, which is no longer in the exam.
Why is there only one CA Foundation session in 2020?
ICAI could not hold the May 2020 exam because of the COVID-19 lockdown and merged that cycle into the November 2020 session.
Can I write CA Foundation in Hindi?
Yes. The question paper is in English and Hindi, and you choose your answer medium in the exam form.
What marks do I need to pass CA Foundation?
At least 40 marks in each paper and 50% in aggregate, in one sitting. There is no paper-wise exemption at Foundation level.
When is the next CA Foundation exam?
CA Foundation 2027: 3 to 9 January 2027. Application open, 3 to 16 November 2026. See the CA Foundation 2027 page for every date.