Summary of ICAI Foundation Examination Guidelines for September 2025
Application Process:
- Apply online via the Self-Service Portal (SSP) at https://eservices.icai.org with valid login credentials.
- Ensure valid course registration (convert/revalidate lapsed registrations on SSP, no fee).
- Upload compliant 12th Board Marksheet/Admit Card by August 1, 2025, and photo/signature per ICAI specifications.
- Pay online: ₹1500 (India), ₹2200 (Kathmandu/Thimphu), $325 (other foreign centers). Late fee ₹600/$10 applies from July 19–21, 2025.
- Retain a copy of the barcoded exam form PDF post-payment. No hard copy submission required.
- Correction Window: July 22–24, 2025 (free, for center/medium changes).
Eligibility:
- Registered for Foundation Course by May 1, 2025, or converted from CPT to Foundation.
- Must have appeared in or passed 12th Board Exam (or equivalent) by August 2025; upload Admit Card/Marksheet on SSP.
- Equivalent exams include CBSE, state boards, GCE O/A levels, or 2-year higher education post-10th (per AIU recognition).
Exam Details:
- Dates: September 16, 18, 20, 22, 2025.
- Papers:
- Paper 1: Accounting (3 hrs, 100 marks, descriptive).
- Paper 2: Business Laws (3 hrs, 100 marks, descriptive).
- Paper 3: Quantitative Aptitude (2 hrs, 100 marks, MCQs).
- Paper 4: Business Economics (2 hrs, 100 marks, MCQs).
- Papers 3 & 4 have negative marking (¼ mark per wrong answer).
- Medium: English or Hindi (Papers 2–4 bilingual; Paper 1 English only; Papers 3–4 OMR sheets in English).
- Timings: 2:00 PM–5:00 PM (Papers 1–2), 2:00 PM–4:00 PM (Papers 3–4, IST); adjusted for foreign centers.
- 15-minute reading time for Papers 1–2; no early exit allowed.
Passing Requirements:
- Minimum 40 marks per paper and 50% aggregate (200/400 marks) in one sitting.
- No exemptions in Foundation Exam.
- Pass with Distinction: ≥70% aggregate (noted on Result Card, no pass certificate issued).
Additional Information:
- Admit Cards: Available 14 days prior at https://eservices.icai.org; no physical cards.
- Results: Expected November 2025 at https://icai.nic.in.
- Rank Certificate: Issued for ≥60% aggregate, up to 20th rank.
- Verification: ₹100/paper within 30 days of results.
- Certified Copies: ₹500/paper within 30 days (sent via email).
- Disability Support:
- Permanent disability ≥50%: 1.5 hrs extra (Papers 1–2), 1 hr (Papers 3–4), writer allowed.
- Disability <50% or specific conditions: 0.5 hr extra, writer if approved.
- Writer qualifications: 10th/Matriculation only; ₹750/paper honorarium.
- Apply for Permanent Concession Card by July 31, 2025, with medical certificate and documents.
- Unfair Means: Mobile phones, unauthorized calculators, or markings (e.g., “OM”) prohibited; may lead to expulsion/result cancellation.
- Calculators: Battery-operated, up to 6 functions, 12 digits, 2 memories allowed.
Key Dates:
- Registration Deadline: May 1, 2025.
- Application: July 5–18, 2025 (without late fee); July 19–21, 2025 (with late fee).
- Correction Window: July 22–24, 2025.
- Marksheet/Admit Card Upload: By August 1, 2025.
Support:
- SSP issues: ssp.helpdesk@icai.in, 9997599975.
- Exam queries: foundation_examhelpline@icai.in, 0120-3054851/52/53/835, 4953751/52/53/54.
- Fee refunds: edpexam@icai.in, 0120-3054834.
For details, refer to https://www.icai.org/post/exam-sep-2025.
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