CA Foundation January 2027 is the entry-level exam of the Chartered Accountancy course, conducted by the Institute of Chartered Accountants of India (ICAI). The four papers are on 3, 5, 7 and 9 January 2027. The online exam form opens on 3 November 2026 at eservices.icai.org. Passing it lets you move on to CA Intermediate.
CA Foundation January 2027
This page covers the CA Foundation January 2027 dates, how to fill the exam form and the fee, who can appear, the paper pattern and the official notices.
| Full name | Chartered Accountants Foundation Course Examination (CA Foundation), January 2027 session |
|---|---|
| Conducted by | The Institute of Chartered Accountants of India (ICAI) |
| Exam level | National; held three times a year (January, May and September) |
| Courses / Purpose | Entry level of the CA course; passing it leads to CA Intermediate |
| Exam date | 3, 5, 7 and 9 January 2027 |
| Application | 3 to 16 November 2026 (till 19 November with Rs 600 late fee), online only |
| Application fee | Rs 1,500 in India; INR 2,200 Kathmandu; US$ 325 Dubai and Bahrain |
| Eligibility | Registered for the Foundation Course with ICAI's Board of Studies; passed or appeared in Class 12 |
| Mode | Offline, pen and paper; Papers 3 and 4 on OMR sheets |
| Questions and marks | 4 papers of 100 marks each (400 in all); 3 hours for Papers 1 and 2, 2 hours for Papers 3 and 4 |
| Negative marking | 1/4 mark per wrong answer in Papers 3 and 4 only |
| Official website | icai.org |
CA Foundation January 2027 Important Dates
ICAI has announced the January 2027 session: exam forms from 3 to 16 November 2026 and the exams on 3, 5, 7 and 9 January 2027. The result of the September 2026 session is still awaited and is likely in November 2026.
| Event | Date |
|---|---|
| Exam schedule announced (January 2027) | 23 September 2026 Released |
| Online exam form (January 2027) | 3 to 16 November 2026 Upcoming |
| Exam form with late fee (January 2027) | By 19 November 2026 Upcoming |
| Correction window (January 2027) | 20 to 22 November 2026 Upcoming |
| Admit card (January 2027) | December 2026 Expected |
| Exam (January 2027) | 3 to 9 January 2027 Upcoming |
| Exam form (May 2027) | March 2027 Expected |
| Result (January 2027) | March 2027 Expected |
| Exam (May 2027) | May 2027 Expected |
| Exam (September 2027) | September 2027 Expected |
How to Apply for CA Foundation January 2027
You fill the CA Foundation January 2027 exam form online on the ICAI Self Service Portal (eservices.icai.org) from 3 to 16 November 2026, or till 19 November 2026 with a late fee of Rs 600. There is no offline form and no hard copy has to be sent to ICAI.
Apply Online for CA Foundation 2027
Applications for CA Foundation 2027 open on 3 to 16 November 2026.
- Log in to eservices.icai.org with your SRN-based username and password. New students first create a login and register for the Foundation Course with the Board of Studies.
- Check that your course registration is valid and your latest photo and signature are uploaded.
- Upload your Class 12 board mark sheet, or your Class 12 admit card if you have appeared but not got the result.
- Open the January 2027 Foundation exam form, select your exam city and medium (English or Hindi) carefully.
- Pay the exam fee online by card, net banking or UPI.
- Download and keep the barcoded exam form PDF till the admit card is out.
| Exam centre | Exam fee | Late fee (17 to 19 Nov 2026) |
|---|---|---|
| India | Rs 1,500 | Rs 600 |
| Kathmandu (Nepal) | INR 2,200 | Rs 600 |
| Dubai and Bahrain | US$ 325 | US$ 10 |
If you pick the wrong centre or medium, you can change it once, free of cost, in the correction window from 20 to 22 November 2026. No change is allowed after that.
Who can appear for CA Foundation January 2027?
You can appear if you are registered for the CA Foundation Course with ICAI’s Board of Studies before the cut-off date and have passed or appeared in the Class 12 board exam.
- Registration: ICAI requires Foundation Course registration about four months before the exam. For the January 2026 session the last date was 1 September 2025, and the January 2027 guidance notes will confirm the date for this session.
- Students converted from CPT to Foundation are also eligible.
- Class 12: passed or appeared from a recognised board. Your Class 12 mark sheet or admit card must be uploaded on the portal.
- Direct entry: commerce graduates with 55%, other graduates with 60%, and those who passed the ICMAI or ICSI Intermediate exam can skip Foundation and join CA Intermediate directly.
What is the CA Foundation exam pattern?
CA Foundation has four papers of 100 marks each, 400 marks in all. Papers 1 and 2 are descriptive and run for 3 hours; Papers 3 and 4 are objective (OMR) and run for 2 hours.
| Paper | Subject | Type | Marks | Time |
|---|---|---|---|---|
| Paper 1 | Accounting | Descriptive | 100 | 3 hours (2 PM to 5 PM) |
| Paper 2 | Business Laws | Descriptive | 100 | 3 hours (2 PM to 5 PM) |
| Paper 3 | Quantitative Aptitude (Business Mathematics, Logical Reasoning, Statistics) | Objective | 100 | 2 hours (2 PM to 4 PM) |
| Paper 4 | Business Economics | Objective | 100 | 2 hours (2 PM to 4 PM) |
- Negative marking: one-fourth mark is cut for each wrong answer in Papers 3 and 4. Darkening more than one circle counts as wrong.
- Reading time: 15 minutes (1:45 PM to 2 PM) for Papers 1 and 2 only.
- Language: the question paper is in English and Hindi. The OMR sheets of Papers 3 and 4 are in English only.
- Passing: at least 40 marks in each paper and 50% in aggregate, in one sitting. There is no paper-wise exemption at Foundation level.
Solving old papers is the best way to learn the descriptive answer style. You can download them from our CA Foundation question papers page.
Official CA Foundation January 2027 Notices
- PDFSchedule of Foundation and Intermediate Examinations, January 2027 (23 September 2026)Official site · resource.cdn.icai.orgOpen
- PDFImportant Dates: Online Exam Forms (Foundation, Intermediate), January 2027 (29 September 2026)Official site · resource.cdn.icai.orgOpen
- LINKICAI Examinations January 2027 pageOfficial site · icai.orgOpen
- LINKICAI Self Service Portal (exam form and admit card)Official site · eservices.icai.orgOpen