ICAI CA Foundation Exam Form January 2027: Apply Online Best Guide

ICAI CA Foundation January 2027: Key Examination Highlights

Candidates can review the key administrative and academic parameters of the January 2027 foundation examination session in the summary table below:

Important Dates and Application Timeline for January 2027 Exam

Candidates must strictly adhere to the schedule announced by the examination department to ensure timely submission of forms and credentials:

Detailed Examination Schedule and Subject Timings (January 2027)

The Foundation Examination consists of four comprehensive papers spanning descriptive and objective evaluation structures. Candidates must take note of the duration and advance reading provisions:

Advance Reading Time and Examination Centre Entry Rules

ICAI maintains stringent guidelines regarding examination centre discipline, candidate arrival, and paper reading allocation:

• Advance Reading Time (Paper 1 & 2): An advance reading period of 15 minutes (from 1:45 PM to 2:00 PM IST) is provided to read descriptive question papers.
• No Advance Reading Time (Paper 3 & 4): For objective papers, no advance reading time is granted; question booklets are distributed directly at 2:00 PM IST.
• Centre Entry Timings: Candidates are allowed to enter the examination centre starting from 1:15 PM IST.
• Permissible Late Entry: Candidates arriving late will be allowed entry up to 15 minutes after the examination begins across all four papers.
• Strict No Early Exit Policy: No candidate is allowed to leave the examination room or hall until the full duration of the examination has concluded, even if they have finished their paper early.

International Examination Centre Timings (UAE, Bahrain, Nepal)

For candidates appearing at overseas examination centers, the timings are aligned according to respective local time zones:

Eligibility Criteria for ICAI CA Foundation January 2027 Exam

Candidates must meet both registration and academic standards to appear in the examination:

• BOS Registration: Registered with the Board of Studies (BOS) for the Foundation Course on or before 01 September 2026, OR successfully converted from CPT to Foundation before submitting the exam form.
• Academic Qualification (Passed): Passed Senior Secondary (10+2) board examination from a recognized central or state board with the marksheet uploaded to the SSP.
• Academic Qualification (Appearing): Appeared or appearing in the Senior Secondary (10+2) board exam. Such provisional applicants must upload their Class 12 Admit Card or marksheet on the SSP by 01 December 2026 to obtain an exam admit card.

Direct Entry Route and Exemption from CA Foundation

Certain categories of qualified graduates are exempt from passing the CA Foundation examination and can register directly for the CA Intermediate course:

• Commerce Stream Graduates: Commerce graduates or postgraduates who secured a minimum aggregate of 55% marks from a recognized university.
• Non-Commerce Stream Graduates: Non-commerce graduates or postgraduates who secured a minimum aggregate of 60% marks.
• Professional Body Qualifications: Candidates who have cleared the Intermediate examination conducted by the Institute of Cost Accountants of India (ICMAI) or the Institute of Company Secretaries of India (ICSI).

ICAI CA Foundation Exam Fee Structure and Mode of Payment

The examination application fee must be remitted strictly via online banking, UPI, or credit/debit card on the SSP platform:

A deduction of funds from your bank account does not confirm a successful submission unless an official transaction record is generated and a barcoded PDF application form appears on the portal dashboard.

Fee Refund and Multiple Transaction Adjustment Policies

Fees once paid are normally non-refundable and non-transferable. However, specific protections apply to technical payment failures:

• Automated Reversals: Multiple payments made for the same Student Registration Number (SRN) are identified by the system and refunded to the source account within 21 days after the application window closes.
• Manual Refund Claims: If a duplicate payment refund is not received within 21 days, candidates may email [email protected] within 45 days along with bank statements and transaction IDs.

Medium of Examination and Question Paper Language Options

Candidates can write their answers in English or Hindi, subject to paper-specific rules:

• Paper 1 (Accounting): Question paper is provided in English only; however, candidates who opted for Hindi medium are permitted to write descriptive answers in Hindi.
• Paper 2 (Business Laws): Provided in English for English medium applicants and bilingual (English and Hindi) for Hindi medium applicants.
• Paper 3 & Paper 4 (Objective): Question booklets are bilingual for Hindi medium students. However, the OMR answer sheet must be completed using English alphanumeric designations for all candidates.

Marking Scheme, Qualifying Percentage, and Negative Marking

The passing requirements for the CA Foundation examination are strictly enforced:

• Paper-Wise Passing Mark: A minimum of 40% marks in each individual paper.
• Aggregate Passing Benchmark: A minimum of 50% marks in the aggregate across all four papers in a single sitting.
• Negative Marking: In Paper 3 and Paper 4, 1/4 (0.25) marks will be deducted for every incorrect response marked on the OMR sheet. Multiple darkened circles for a single question are treated as incorrect.
• Fractional Rounding: In Papers 1 and 2, fractional marks of half or more are rounded off to the next full mark. In Papers 3 and 4, any fraction of a mark is rounded off to the next whole number.
• Pass with Distinction: Candidates securing 70% or higher aggregate marks will receive a "Pass with Distinction" notation on their result card.
• No Exemption or Improvement: The CA Foundation exam offers neither paper exemptions nor score improvement re-appearances once passed.

Rank Certificate and All India Merit List Rules

ICAI awards merit certificates to outstanding performers under specific regulatory criteria:

• Minimum Aggregate Requirement: Candidates must secure a minimum of 60% aggregate marks across all four papers in a single attempt.
• Rank Certificate Limit: All-India Rank (AIR) certificates are formally issued up to the 20th rank on an All-India merit basis.

Calculator Usage Specifications for CA Foundation Candidates

Candidates are permitted to use battery-operated portable calculators during the examination under specific guidelines:

• The calculator must not have more than 6 basic mathematical functions, a maximum of 12 display digits, and up to two internal memories.
• Scientific calculators, programmable calculators, or calculators with printing units are strictly prohibited and will be confiscated as unfair means.

Guidelines for Differently Abled Candidates (Compensatory Time and Writer)

Physically and visually challenged candidates holding a valid Unique Disability ID (UDID) can access support facilities:

• Compensatory Time (Disability Under 50%): 1 hour extra for Papers 1 & 2, and 30 minutes extra for Papers 3 & 4.
• Compensatory Time (Disability 50% or Above): 1.5 hours extra for Papers 1 & 2, and 1 hour extra for Papers 3 & 4.
• Writer Qualification Limit: The scribe or writer engaged by the student must not have an academic qualification higher than 10th pass or 11th appeared. Persons associated with tutoring or professional coaching are disqualified from acting as writers.
• Writer Remuneration: Scribes arranged by candidates receive an honorarium of Rs. 750/- per paper paid directly by the examination centre superintendent.

Online Correction Window Guidelines (Free of Cost)

Candidates who made errors while selecting their examination centre or medium can update their choices during the correction window:

• Operating Dates: 20 November 2026 to 22 November 2026.
• Permissible Changes: Changes are permitted solely for the examination centre and medium of writing.
• No Application Fee: The correction window is free of charge. No physical or postal requests for changes are entertained.
• Single Opportunity: Adjustments can be submitted only once per candidate; once saved, choices cannot be reverted.

ICAI Admit Card Download Rules and Verification Instructions

Physical admit cards are not issued via postal delivery. Candidates must download their admit card online:

1. Admit cards will be hosted on the Self Service Portal (SSP) approximately 14 days before the exam begins.
2. Log in to eservices.icai.org using your Student Registration Number (SRN) and password.
3. Verify candidate name, roll number, photograph, signature, examination venue address, and registered medium.
4. In case of name mismatches or missing photographs, raise a support ticket on the SSP portal immediately.

Step-by-Step Procedure to Fill ICAI Foundation Exam Form on SSP

Follow these instructions to submit your application form correctly:

1. Visit the ICAI Self Service Portal at https://eservices.icai.org.
2. Log in with your user credentials (Username: [email protected] and password).
3. Navigate to the 'Student Functions' tab and click on 'Foundation Exam Registration - January 2027'.
4. Review pre-filled personal data, uploaded photographs, and signatures. Update them if the current quality is blurred.
5. Select your preferred Examination City, Regional Zone, and Medium of Answer (English or Hindi).
6. Upload Class 12 marksheet or Admit Card (mandatory for provisional applicants).
7. Proceed to the payment gateway and complete the fee transaction using net banking, UPI, or card.
8. Download and print the generated barcoded application PDF for your records (no hard copies need to be mailed to ICAI).

Statement of Marks, Pass Certificates, and Certified Copies

Post-examination administrative services follow standardized departmental protocols:

• Statement of Marks: Sent via postal dispatch within 4 to 5 weeks following result declaration.
• No Pass Certificate: ICAI does not issue a separate pass certificate for the Foundation examination.
• Certified Evaluated Copies: Candidates can apply online on the SSP within 30 days of result declaration for certified copies at a fee of Rs. 100/- per paper.
• Marks Verification: Paper-by-paper marks verification requests can be registered online at a fee of Rs. 50/- per paper.

Official Helpdesk and Grievance Redressal Contacts

Candidates encountering technical or eligibility issues can reach out to dedicated helpdesk services on working days (10:00 AM to 6:00 PM):

• SSP Login, Password, and OTP Support: Email [email protected] or call 99975 99975.
• Exam Form, Eligibility, and Admit Card Queries: Call 0120-3054851, 3054852, 3054853, 4953751 or email [email protected].
• Payment Failure and Fee Refund Issues: Call 0120-3054834 or email [email protected].
• Postal Inquiries: The Additional Secretary (Exams), ICAI Bhawan, Indraprastha Marg, New Delhi - 110002.

Important Official Links for ICAI CA Foundation January 2027