CA Foundation Jan 2027 exam rules and guidelines from ICAI

The CA Foundation Jan 2027 exam rules are in ICAI's Guidance Notes for Foundation Exams January 2027, now on ICAI's website, icai.org. In short: you must have registered by 1 September 2026, if you apply provisionally, your Class 12 admit card or marksheet must be on SSP by 1 December 2026 or you get no exam admit card, the form runs from 3 to 16 November 2026, entry to the exam centre is at 1:15 PM, and you can't leave before the paper ends. Every rule below is taken from the Guidance Notes (PDF) (opens in a new tab) listed on ICAI's Examinations – January 2027 page (opens in a new tab).

A few dates in these notes are new for this attempt, so don't rely on September 2026 rules (the changes are in a table near the end). Read this once now, before the form opens, and once more in the week of your first paper.

CA Foundation Jan 2027 exam rules at a glance

Paper-wise dates, all from 2 PM (para 2 of the Guidance Notes): Paper 1 on 3 January, Paper 2 on 5 January, Paper 3 on 7 January and Paper 4 on 9 January 2027. Every CA exam date is in our CA exam dates 2026–27 post.

Who can write CA Foundation in January 2027 (eligibility)

You can write the January 2027 exam if you registered for the Foundation Course with the Board of Studies on or before 1 September 2026 and have appeared in, or passed, Class 12 (10+2). A student who converted from CPT to Foundation also qualifies, as long as the conversion is done by the day you fill the form (Guidance Notes, para 3 (opens in a new tab)).

Can you give CA Foundation in Class 12? Yes. ICAI says that "candidates who would be appearing in Class XII (10+2) Board Exam" are eligible to apply. You apply provisionally, and you must upload your Class 12 board admit card or marksheet on the Self Service Portal by 1 December 2026. Miss that, and ICAI won't issue your January 2027 admit card.

Your course code must be current. ICAI's requirements note (PDF) (opens in a new tab) says your dashboard must show NEWFND23 or CONFND23. If it shows anything else, convert first under Student Module → Course Registration → Apply for Conversion. There is no fee for conversion.

A lapsed registration must be revalidated on SSP before you apply.

Before you fill the CA Foundation Jan 2027 exam form

The form is filled only online on the Self Service Portal, eservices.icai.org, from 3 November 2026 at 10 AM (important dates, PDF (opens in a new tab)). Do these checks the week before, so form day is quick:

1. Log in to SSP. Your username is your SRN followed by @icai.org. Use "forgot password" now, not on 16 November.
2. Check the course code (NEWFND23 or CONFND23) and that your registration hasn't lapsed.
3. Fix your photo and signature. ICAI's specification: photo against a white background, 80% face with ears visible, no selfie, no cap or goggles, JPG of 20–50 KB, sized 4.5 × 3.5 cm. Signature in black pen on plain white paper, JPG of 10–20 KB, sized 6 × 2 cm.
4. Upload your Class 12 admit card or marksheet if it isn't already there.
5. Decide your medium and exam city. The Hindi option is chosen on the form. Every city is in ICAI's City Master on the January 2027 page.

Fee. ₹1,500 for a centre in India, ₹2,200 for Kathmandu and US $325 for Bahrain or Dubai. From 17 to 19 November the late fee is ₹600 (US $10 for Bahrain and Dubai), which makes it ₹2,100 in India (fee chart, PDF (opens in a new tab)).

If money is deducted but no form PDF appears, pay again: your application counts only when the barcoded form PDF is generated, and a double payment is refunded within 21 days of the last date (if not, write to [email protected] (opens in a new tab) within 45 days). Keep the PDF until the admit card is out.

Correction window: 20 to 22 November 2026

You get one free chance to change your exam centre, your medium, or both. The window opens on 20 November at 10 AM and closes on 22 November at 11:59 PM. ICAI is strict about it:

• one request only, and you can't go back to your earlier choice;
• no paper applications, and no second "correction with fee" window;
• no change of centre or medium after 22 November.

Check the PDF the day you pay.

CA Foundation admit card Jan 2027

ICAI hosts admit cards on eservices.icai.org "generally 14 days prior" to the exam; no printed card is posted. Counting 14 days back from 3 January 2027 gives about 20 December 2026. That is our arithmetic, not an ICAI date, so watch for the announcement.

Check your name, registration number, centre and medium on it. If something is wrong, call ICAI's Foundation helpline (0120-3054851) or write to [email protected] (opens in a new tab) with your registration and barcode numbers.

Exam-day rules for CA Foundation January 2027

Report by 1:15 PM. Papers 1 and 2 have 15 minutes of advance reading from 1:45 PM; Papers 3 and 4 have none and start straight at 2 PM. These are the rules that cost students an attempt:

• Late entry is allowed only up to 15 minutes after the paper starts.
• No early exit. You stay till 5 PM in Papers 1 and 2 and till 4 PM in Papers 3 and 4, even if you finish early.
• Phones: ICAI says that "mere possession of mobile phone in the examination hall whether in switch off mode or silent mode" is unfair means. Leave it outside, with the person who drops you.
• Calculator: battery-operated, up to 6 functions, 12 digits and two memories. A scientific calculator, or anything with more features, counts as unfair means.
• Answer book: roll number only in its box; a mark like "OM" or "786" counts as unfair means.
• Hindi medium: the Paper 1 question paper is in English for all (you may answer in Hindi); Papers 2–4 are bilingual, and the OMR sheets are English only.

How the marks inside each paper work is in our CA Foundation exam pattern and marking scheme.

OMR rules for Papers 3 and 4

ICAI's guidelines to answer MCQs in Foundation Papers 3 and 4 (PDF) (opens in a new tab), issued for the May 2026 exam, say:

• Write the 7-digit MCQ booklet number in the box with a pen, then darken the circles under it with a pencil. ICAI isn't responsible for a wrongly circled booklet number.
• Mark answers only on the OMR sheet.
• Erase a wrong circle cleanly before darkening the right one. Under the January 2027 notes, two darkened circles count as a wrong answer and cost ¼ mark.

Passing marks, negative marking and rounding

You pass CA Foundation with at least 40 marks in each paper and 50% (200 of 400) in aggregate, in one sitting. Foundation has no exemption in a paper, and once you pass you can't sit it again to improve your marks (Guidance Notes, key point 8 and para 21 (opens in a new tab)).

A worked example. In Paper 3 you answer 92 questions: 73 right, 19 wrong, 8 blank. That's 73 − 19 × ¼ = 73 − 4.75 = 68.25. Under the Paper 3 rounding rule, ICAI rounds 68.25 up to 69. The same 0.25 in Paper 1 would stay at 68, since only half a mark or more is rounded up there.

Aggregate matters as much as the 40s. Marks of 45, 52, 61 and 48 add up to 206: a pass. Change the 45 to 38 and you fail, even though the total is still over 200.

After the exam: objections, result and copies

• Question you think is wrong or out of syllabus: write to [email protected] (opens in a new tab) so it reaches ICAI within a week of the last paper (9 January 2027).
• Result: "likely to be declared in March 2027". The notes' key points name caresults.icai.org as the result site (para 15 still says icai.nic.in). The exact date comes in a separate notice; we track it in CA result date.
• Verification: ₹50 per paper.
• Certified copies: ₹100 per paper, applied for on eservices.icai.org within 30 days of the result. For Papers 3 and 4 you get your OMR sheet, sent as a link to your registered email.

What changed from the September 2026 notes

Compared line by line with the September 2026 Guidance Notes (PDF) (opens in a new tab), the fee, timings, calculator, negative marking and rounding rules are unchanged. What moved:

If you sat in September 2026: as of 29 October 2026, caresults.icai.org lists the September 2026 Intermediate result but not Foundation. ICAI's September notes said only "likely November 2026", which is not a fixed date.

Practise under the same rules

Write your mocks from 2 PM, two hours for Papers 3 and 4, on an OMR-style sheet, with the calculator you'll carry, and no getting up early. ICAI's own MTPs fit this: Foundation Series I starts on 1 December 2026, the same day as the Class 12 upload deadline, from 2 PM (ICAI MTP notice, PDF (opens in a new tab)). How to fit three full mocks per paper before 3 January is in our CA Foundation mock test Jan 2027 guide.

Frequently asked questions

Can I give the CA Foundation exam without a 12th marksheet?

Yes, if you've appeared in Class 12. ICAI lets you apply provisionally with your Class 12 board admit card. The admit card or marksheet must be on SSP by 1 December 2026, or your January 2027 admit card won't be issued.

What is the CA Foundation Jan 2027 exam form fee?

₹1,500 for a centre in India, or ₹2,100 from 17 to 19 November 2026 with the late fee (ICAI fee chart, PDF (opens in a new tab)).

What is the reporting time for the CA Foundation exam?

1:15 PM for every paper. Late entry is allowed till 2:15 PM, and nobody leaves before the paper ends.

Is a calculator allowed in the CA Foundation exam?

Yes: battery-operated, up to 6 functions, 12 digits and two memories. A scientific calculator isn't allowed.

Can I change my exam centre after filling the CA Foundation form?

Only once, in the free correction window from 20 to 22 November 2026.

Next step

Put three dates in your phone now: 3 November (form opens), 16 November (last date without late fee) and 1 December (Class 12 upload, if you applied provisionally). Then make your practice match exam day. Our CA Foundation test series gives you full papers in ICAI's pattern; you upload your answer sheet and get back a checked copy with the reason for every mark cut. To compare every level's papers, see all our CA test series and CA mock tests.