CA Foundation

2. Objectives

• Build a strong foundation in accounting and business concepts.
• Develop analytical, logical reasoning, and problem-solving skills.
• Prepare students for the next stages of the Chartered Accountancy course.
• Enhance knowledge of commerce, business laws, and quantitative aptitude.
• Develop effective study habits and examination preparation strategies.

3. Learning Outcomes

After completing the coaching programme, students are expected to be able to:

• Understand and apply fundamental accounting principles.
• Explain important concepts in business laws.
• Apply mathematical and statistical tools to solve problems.
• Use logical reasoning and analytical thinking in problem-solving.
• Understand key concepts in business economics.
• Improve accuracy, time management, and examination techniques.
• Prepare more effectively for the CA Foundation examination.

4. Vision

The vision of the CA Foundation coaching programme is to help develop aspiring Chartered Accountants with strong academic foundations, analytical thinking, professional integrity, and an understanding of ethical responsibilities in the accounting and finance profession.

5. Eligibility Criteria

• Students who have passed Class 10 may provisionally register for the CA Foundation course under ICAI rules.
• To be eligible to appear for the examination, candidates must meet ICAI's Class 12 and prescribed study-period requirements.
• Students from Commerce, Science, and Arts streams may pursue CA Foundation, subject to ICAI eligibility requirements.
• Registration with ICAI is mandatory.
• Students must complete the prescribed minimum study period before appearing for the examination.
• Eligible graduates and postgraduates may be able to enter CA Intermediate through the Direct Entry Route, subject to ICAI's qualification and marks criteria.

Important: Students should verify their individual eligibility and registration deadlines through the official ICAI website.

6. Subjects Covered in CA Foundation

Examination pattern: Papers 1 and 2 are descriptive, while Papers 3 and 4 are objective-type papers. Negative marking applies to incorrect answers in the objective papers, as prescribed by ICAI.

ICAI publishes study materials for the Foundation subjects. Students should refer to the study material applicable to their examination attempt.

7. Examination Details

Examination fee: The examination fee depends on the examination centre and the applicable ICAI fee schedule. Candidates should check the latest official notification for current fees, application dates, and examination details.

8. Passing Criteria

Under the applicable CA Foundation examination rules, a candidate must obtain at least 40% marks in each paper and at least 50% marks in aggregate across all four papers in the same sitting to pass.

Negative marking applies to the objective-type papers as specified in ICAI's examination guidelines. Candidates should consult the instructions applicable to their examination attempt.

9. Practical Training and Articleship

Articleship or practical training is not required at the CA Foundation stage. Practical training forms part of the later stages of the Chartered Accountancy course, subject to ICAI's applicable eligibility conditions, training duration, and registration requirements.

Students should refer to the latest ICAI scheme for the requirements applicable after qualifying at the Foundation and Intermediate levels.

10. CA Foundation Coaching Plan

Primax Eduacademy LLP provides structured coaching across all four CA Foundation papers, with a focus on conceptual understanding, problem-solving, and examination preparation.

11. CA Foundation Coaching at Primax