CA Foundation January 2027 — Dates, Fees, Kerala and Gulf Exam Centres

CA Foundation is the first exam of the Chartered Accountancy course of the Institute of Chartered Accountants of India (ICAI). Plus Two students can write it while still appearing in their Class 12 board exam, so many Kerala and Gulf Commerce students take the January sitting.

Everything here is from ICAI’s official January 2027 notices on icai.org. The exam form window is open now: the last date without a late fee is 16 November 2026.

Key dates for January 2027

Exam form: online on eservices.icai.org from 3 November 2026; last date 16 November 2026 (11:59 pm IST) without a late fee, or 19 November with the late fee.
Correction window: 20 to 22 November 2026.
Class 12 proof: if you applied provisionally while appearing in Plus Two, upload your Class 12 board admit card or marksheet on the portal by 1 December 2026, or the admit card will not be issued.
Who can sit: students registered in the Foundation course on or before 1 September 2026 who have passed or are appearing in Class 12. If you registered later, you can plan for a later sitting; ICAI holds the exam in January, May and September.

Exam timetable (from 2 pm IST)

Paper 1, Accounting: Sunday 3 January 2027, 2 to 5 pm (3 hours).
Paper 2, Business Laws: Tuesday 5 January 2027, 2 to 5 pm (3 hours).
Paper 3, Quantitative Aptitude (Business Mathematics, Logical Reasoning and Statistics): Thursday 7 January 2027, 2 to 4 pm (2 hours).
Paper 4, Business Economics: Saturday 9 January 2027, 2 to 4 pm (2 hours).
ICAI gives the times in IST; Gulf candidates should check the local reporting time on the admit card. The question paper is in English or Hindi.

Fees and exam centres

Exam fee: ₹1,500 for centres in India, and US5 for Bahrain and Dubai. The late fee from 17 to 19 November is ₹600 (US abroad).
Kerala centres: Adoor, Alappuzha, Ernakulam, Idukki, Kalpetta, Kannur, Kasaragod, Kollam, Kottayam, Kozhikode, Malappuram, Palakkad, Thiruvananthapuram and Thrissur.
Gulf centres: Bahrain and Dubai (UAE).

How you pass

You need at least 40 marks in each paper and 50% in aggregate across all four papers, in one sitting.
Papers 3 and 4 are objective, and each wrong answer loses one-fourth of a mark, so avoid blind guessing.

Balancing CA Foundation with Plus Two

The January exam comes just before the Plus Two board exam, so plan carefully: keep Accountancy and Economics revision common to both.
For Paper 3, Plus Two Maths or Business Mathematics practice helps; do timed MCQ sets for logical reasoning and statistics.
If January feels too close to the boards, the May or September sitting is another option, subject to ICAI’s registration rules.

Frequently Asked Questions

What is the last date for the CA Foundation January 2027 exam form?

According to ICAI, the last date without a late fee is 16 November 2026 (11:59 pm IST). With the late fee, forms are accepted until 19 November 2026. The correction window is 20 to 22 November 2026.

When is CA Foundation January 2027?

Paper 1 (Accounting) is on 3 January 2027, Paper 2 (Business Laws) on 5 January, Paper 3 (Quantitative Aptitude) on 7 January and Paper 4 (Business Economics) on 9 January, all starting at 2 pm IST.

Is there a CA Foundation exam centre in Dubai?

Yes. ICAI’s January 2027 centre list includes Dubai (UAE) and Bahrain. The exam fee for these centres is US5.

Can I write CA Foundation while in Plus Two?

Yes, if you registered for the Foundation course on or before 1 September 2026 for the January 2027 sitting. Students appearing in Class 12 can apply provisionally but must upload their Class 12 admit card or marksheet by 1 December 2026.

What are the passing marks for CA Foundation?

You must score at least 40 marks in each paper and 50% in aggregate across all four papers in one sitting. Papers 3 and 4 have negative marking of one-fourth of a mark for each wrong answer.

Does WonderZ help Commerce students?

Yes. WonderZ Learning offers online Plus Two Accountancy, Business Studies and Economics tuition for Kerala syllabus and CBSE students in Kerala and the Gulf, with 1-on-1, small batch and app classes. Fees are flexible and negotiable, and you can book a free demo class.

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