CA Foundation Application Process September 2025 – Imp Dates, Fees, Eligibility, Full Notification – Apply Now

CA Foundation Application Process September 2025: The Institute of Chartered Accountants of India (ICAI) has announced the Foundation Examination for September 2025, marking an important milestone for aspiring chartered accountants. This comprehensive guide covers everything you need to know about the CA Foundation Application process, including fees, important dates, exam schedule, and eligibility criteria.

Introduction to CA Foundation Examination

The CA Foundation Examination serves as the gateway to enter the prestigious profession of Chartered Accountancy in India. Conducted by the Institute of Chartered Accountants of India (ICAI), this examination is designed for candidates who have registered for the Foundation Course and have appeared in their Class 12th Board Examination or equivalent recognized examination.

The Foundation Examination is a descriptive cum objective type examination worth 400 marks, comprising four papers. With the modernization of the examination system, ICAI now conducts the Foundation Examination thrice a year – in January, May, and September, providing more opportunities for candidates to appear and succeed.

Important Dates for CA Foundation September 2025

Key Timeline

The following dates are crucial for all candidates planning to appear in the CA Foundation September 2025 examination:

Registration Deadline:

• Last date for registration to Foundation Course with BOS: 1st May 2025

Application Process:

• Commencement of Online Application Form filling: 5th July 2025 (Saturday) at 10:00 A.M. IST
• Last date for submitting application form without late fees: 18th July 2025 (Friday) up to 23:59
• Last date for submitting application form with late fees: 21st July 2025 (Monday) up to 23:59

Correction Window:

• Hosting of Correction Window: 22nd July 2025 (Tuesday) to 24th July 2025 (Thursday) (For three days)

Important Note: There is no provision for online filling of examination application forms after 21st July 2025, even with late fees.

Examination Schedule

The CA Foundation September 2025 examination will be conducted according to the following schedule:

Special Examination Timings

For candidates appearing from international centers, the examination timings are adjusted according to local time zones:

International Center Timings:

Additional Examination Guidelines

• Reading Time: Papers 1 and 2 include a 15-minute advance reading time from 1:45 PM to 2:00 PM IST
• Late Entry: Permitted up to 15 minutes from the commencement of each exam
• Early Exit: Not permitted – candidates must remain in the examination hall until the conclusion of the exam
• Public Holidays: The examination schedule will not change even if any examination day is declared a public holiday

Eligibility Criteria for CA Foundation September 2025

Primary Eligibility Requirements

To appear for the CA Foundation September 2025 examination, candidates must fulfill the following criteria:

Registration Requirement:

1. Must be registered for Foundation Course with Board of Studies on or before 1st May 2025 OR
2. Converted from CPT (Common Proficiency Test) to Foundation as on the date of filling the exam form

Educational Qualification: Candidates must have either:

1. Passed Senior Secondary (10+2 Board Exam) from a recognized Board and uploaded their 12th Class Board Mark Sheet in SSP OR
2. Appeared in Senior Secondary (10+2 Board Exam) from a recognized Board and uploaded their 12th Class Board Admit Card in SSP

Important Note: Candidates appearing in Class XII (10+2) Board Exam till August 2025 are eligible to apply.

Document Upload Requirements

• Candidates must upload their Class 12th (10+2) Board Exam Admit Card/Marksheet before applying
• For provisional applications, documents must be uploaded before 1st August 2025
• Failure to upload required documents will result in non-issuance of the Foundation Exam admit card

Exemption from Foundation Examination

Certain candidates are exempt from appearing in the Foundation Examination:

Commerce Graduates/Post-Graduates:

• Must have secured minimum 55% aggregate marks or equivalent grade from any recognized University (including Open University)
• Must have studied specific subjects as prescribed by ICAI

Non-Commerce Graduates/Post-Graduates:

• Must have secured minimum 60% aggregate marks or equivalent grade from any recognized University (including Open University)

Professional Course Qualifications:

• Candidates who have passed the Intermediate Examination of the Institute of Cost Accountants of India
• Candidates who have passed the Intermediate Examination of the Institute of Company Secretary of India

Examination Fee Structure

Fee Details for Different Centers

The examination fee varies based on the chosen examination center:

Domestic Centers (India):

• Fee: ₹1,500/-

Nepal Centers (Kathmandu & Thimphu):

• Fee: ₹2,200/-

Middle East Centers (Abu Dhabi, Bahrain, Doha, Dubai, Kuwait, Muscat & Riyadh):

• Fee: US$ 325/-

Payment Method

• Mode of Payment: Online payment only
• Payment Confirmation: Candidates must ensure successful transaction completion and generation of Exam PDF
• Important: Mere deduction of amount from account does not confirm successful application

Fee Refund Policy

General Policy:

• Fees once paid will not be refunded or adjusted under normal circumstances

Refund Scenarios:

• Electronic transmission failures
• Double payments
• Lost transactions after payment

Refund Process:

• Multiple payments for the same registration number will be automatically identified and refunded within 21 days
• Claims for excess payment refunds must be made within 45 days from the last submission date
• Documentary evidence (bank/credit card statements) required for refund claims

CA Foundation Application Process and Requirements – Sept 2025

Online Application Procedure

1. Access Portal: Visit https://eservices.icai.org (Self Service Portal – SSP)
2. Login Credentials: Use Username ([email protected]) and password
3. Form Filling: Complete all sections carefully
4. Fee Payment: Make online payment through available options
5. Confirmation: Download and print the barcoded exam application form PDF

Pre-Application Checklist

Before filling the application form, ensure:

• Valid login credentials on SSP portal
• Valid course registration (revalidate if lapsed)
• Updated photograph and signature of acceptable quality
• Correct Class 12th documentation uploaded
• All personal information is current and accurate

Technical Requirements

• Stable internet connection for form submission
• Valid email address for communications
• Recent photograph and signature in digital format
• Scanned copies of educational documents

Examination Centers and Medium Options

Available Centers

ICAI has established examination centers across India and internationally. Major cities like Ahmedabad, Aurangabad, Bengaluru, Bhopal, Chennai, Delhi/New Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow, Mumbai, Nagpur, Nashik, Pune, Surat, Thane, Vadodara, and Vasai are divided into different zones.

Zone Allocation Policy:

• Efforts made to allot candidates to their preferred zone
• Alternative zone allocation in case of accommodation shortage
• No change requests entertained once allocated

Language Medium Options

Candidates can choose to answer papers in English or Hindi medium:

Question Paper Language:

• Paper 1 (Accounting): English for all candidates (Hindi medium candidates can answer in Hindi)
• Paper 2 (Business Laws): English for English medium; Bilingual for Hindi medium candidates
• Papers 3 & 4: English for English medium; Bilingual for Hindi medium candidates

Important: OMR answer sheets for Papers 3 and 4 are in English only for all candidates.

Special Provisions for Differently Abled Candidates

Concessions Available

For 50% or More Permanent Disability:

• Writer facility allowed
• Extra time: 1.5 hours for Papers 1 & 2; 1 hour for Papers 3 & 4

For Less Than 50% Permanent Disability:

• Writer facility if required
• Extra time: 1 hour for Papers 1 & 2; 0.5 hour for Papers 3 & 4

Special Cases:

• Writer’s cramp, learning disability, hearing disability (dyslexia), blood cancer requiring transfusion
• Compensatory time of 30 minutes and/or writer facility

Writer Guidelines

Qualification Requirements:

• Writer must have 10th/Matriculation qualification only
• No academic tutoring background in CA, CWA, CS, MBA, BE, or LLB programs

Compensation:

• ₹750/- per paper for the writer
• Payment made by the Institute upon submission of proper documentation

Application Process for Concessions

Required Documents:

• Handwritten application (or representative’s application stating relationship)
• Medical certificate from Civil Surgeon level doctor
• Previous examination concession certificates
• Recent photographs and supporting documents

Submission Deadline:

• Applications must reach before 30th March for May exams, 31st July for September exams, and 30th November for January exams

Admit Card and Result Information

Admit Card Details

Availability:

• Hosted on https://eservices.icai.org generally 14 days before examination
• Candidates must print admit cards themselves
• No physical admit cards will be sent

Download Process:

• Login to SSP portal
• Access admit card from dashboard
• Verify all details before printing

Result Declaration

Timeline:

• Results likely to be declared in November 2025
• Available on www.icai.nic.in

Statement of Marks:

• Sent by post after result declaration
• Contact [email protected] if not received within 4-5 weeks

Passing Requirements

Minimum Marks:

• 40 marks in each paper (individual paper minimum)
• 50% marks in aggregate of all 4 papers
• Must be achieved in one sitting

Negative Marking:

• Papers 3 & 4: ¼ mark deducted for each wrong answer
• Multiple darkened circles treated as wrong answers

Distinction:

• Candidates scoring 70% or more declared “Pass with Distinction”

Rank Certificates

Eligibility:

• Minimum 60% marks in aggregate
• Certificates issued up to 20th rank on All-India basis

Important Guidelines and Regulations

Examination Rules

Prohibited Items:

• Mobile phones and electronic gadgets (except permitted calculators)
• Possession of mobile phone considered unfair means regardless of mode

Calculator Policy:

• Battery operated portable calculators allowed
• Maximum specifications: 6 functions, 12 digits, up to two memories
• Scientific calculators not permitted

Unfair Means Prevention

Prohibited Actions:

• Writing roll number in unauthorized places
• Writing distinguishing marks or symbols
• Any form of communication or assistance
• Use of unauthorized materials or devices

Consequences:

• Expulsion from examination hall
• Disciplinary action by examination committee
• Possible debarment from future examinations

Correction Window Facility

Purpose:

• Provides opportunity to correct errors in center/medium selection
• Available free of cost for three days

Process:

• Online facility at https://eservices.icai.org
• Only one correction application accepted
• Changes reflected in admit card
• No manual applications entertained

Additional Services and Support

Verification and Answer Book Services

Verification Fee:

• ₹100/- per paper for answer sheet verification

Certified Copies:

• ₹500/- per paper for certified copies of evaluated answer books
• Available within 30 days of result declaration
• Provided through registered email as soft copy links

Support and Helpdesk

Technical Support:

• SSP login/password issues: [email protected] or 99975 99975
• Profile changes and course-related queries: Raise ticket in SSP

Examination Support:

• Foundation exam queries: 0120-3054851/52/53/35, 4953751/52/53/54
• Email: [email protected]

Fee-Related Queries:

• Contact: 0120-3054834
• Email: [email protected]

Postal Correspondence: The Joint Secretary (Exams) The Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi 110 002

FAQs – Frequently Asked Questions

1. Who is eligible to appear for the CA Foundation September 2025 exam?

Answer: Candidates registered on or before 1st May 2025 for the Foundation course or converted from CPT are eligible, provided they have appeared or will appear in their Class 12 (10+2) exams by August 2025.

2. What is the last date to apply for the CA Foundation September 2025 exam?

Answer: The last date to submit the online exam form without late fee is 18th July 2025 and with late fee is 21st July 2025 up to 11:59 PM.

3. When will the CA Foundation September 2025 exams be conducted?

Answer:

• Paper 1 (Accounting): 16th September 2025
• Paper 2 (Business Laws): 18th September 2025
• Paper 3 (Maths/Reasoning/Stats): 20th September 2025
• Paper 4 (Economics): 22nd September 2025

4. What is the exam fee for the CA Foundation September 2025 exam?

Answer:

• India Centres: ₹1500
• Kathmandu/Thimphu Centres: ₹2200
• Overseas Centres (e.g., UAE, Muscat, Doha): $325 (Fees must be paid online only.)

5. What is the exam format for the CA Foundation exam?

Answer: The exam is descriptive cum objective, with 4 papers totaling 400 marks. Papers 1 & 2 are 3 hours each; Papers 3 & 4 are 2 hours each with OMR format.

6. Can I choose the Hindi medium for writing the exam?

Answer: Yes, candidates can choose to write their papers in Hindi or English, but OMR sheets for Papers 3 & 4 are in English only.

7. When will admit cards be available and how can I get them?

Answer: Admit cards will be available online at https://eservices.icai.org about 14 days before the exam. No physical admit cards will be sent.

8. What are the passing criteria for CA Foundation?

Answer: A candidate must score 40% marks in each paper and 50% aggregate across all 4 papers in one sitting. Papers 3 & 4 have negative marking (¼ mark per wrong answer).

9. Is there a provision for exemption in CA Foundation?

Answer: No, there is no exemption system for individual papers in the CA Foundation examination.

Conclusion

The CA Foundation September 2025 examination represents a crucial step in the journey toward becoming a Chartered Accountant. With proper preparation, timely application submission, and adherence to all guidelines, candidates can successfully navigate this important milestone.

Key points to remember:

1. Early Application: Submit applications well before the deadline to avoid technical issues
2. Document Verification: Ensure all required documents are uploaded and verified
3. Fee Payment: Complete payment process and verify successful transaction
4. Exam Preparation: Utilize the comprehensive syllabus and study materials provided by ICAI
5. Stay Updated: Regularly check the ICAI website for any updates or announcements

The Foundation Examination is designed to test fundamental knowledge and understanding of accounting principles, business laws, quantitative aptitude, and business economics. Success in this examination opens the door to the Intermediate level and ultimately to the prestigious CA qualification.

Full Notification (CA Foundation September 2025 Guidelines)

Candidates are encouraged to prepare thoroughly, follow all examination guidelines, and approach the exam with confidence. The comprehensive support system provided by ICAI, including helpdesk services and detailed guidance notes, ensures that candidates have all necessary information to succeed in their CA Foundation journey.

For the most current information and any updates, candidates should regularly visit the official ICAI website at www.icai.org and monitor their SSP dashboard for important notifications.