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About this exam

The ICAN CA Foundation is the entry level of the Chartered Accountancy pathway administered by the Institute of Chartered Accountants of Nepal (ICAN). It is aimed at students who have completed secondary schooling and intend to qualify as a chartered accountant in Nepal, and it serves as the gateway to the intermediate and final levels of the CA programme. Candidates typically study four subject areas: Accounting; Business Mathematics and Statistics; Business Economics and Management; and Business Law and Ethics. Because ICAN has not published syllabus weights, duration, pass marks, fees, or question counts in the notice reviewed here, those values are marked for review rather than stated, and candidates should confirm them on ICAN's own site before registering. Preparation usually means working through each domain in turn, practising computational problems in accounting and quantitative subjects until they are routine, and building a habit of reading law and ethics material closely for wording and definitions. Model answers and past-paper style practice help candidates learn how marks are awarded and how much time to give each question. Note that this page is independent study material and is not affiliated with, endorsed by, or operated by ICAN. The only ICAN notice used here concerns an International Accounting Week interaction programme on 20th Kartik 2083 (6th November 2026) at the ICAN Conference Hall, Satdobato, Lalitpur, from 1:00 PM to 3:30 PM, free to attend, with registration closing 18th Kartik 2083 (4th November 2026) on a first-come, first-served basis.

What you'll study

Common questions

About ICAN CA Foundation preparation

What is the CA Foundation qualification from ICAN?

It is the entry level of the Chartered Accountancy programme run by the Institute of Chartered Accountants of Nepal. Students who clear it progress towards the intermediate and final levels. This page is independent study material and is not an official ICAN resource, so always verify entry requirements and registration steps directly with the Institute.

Who should sit the CA Foundation?

Students who have finished their school-leaving stage and want a career in accountancy, audit, or finance in Nepal. It suits candidates willing to study several subjects in parallel, because the syllabus spans accounting, quantitative methods, economics and management, and law and ethics rather than a single specialism.

What does the exam cover?

Four broad domains are commonly studied: Accounting; Business Mathematics and Statistics; Business Economics and Management; and Business Law and Ethics. The formal weighting of each domain is not stated in the ICAN notice reviewed for this page, so treat any percentage you see elsewhere with caution and confirm the current syllabus with ICAN.

How long is the exam and what is the pass mark?

The source notice used for this page contains no duration, question count, or pass mark, so we do not state figures we cannot support. These details change between revisions and are the most common source of outdated advice. Check the current ICAN syllabus and examination notices before you plan your timing or set a target score.

Can I retake the exam if I fail?

Retake rules are not covered in the notice reviewed here, so no specific policy is given. In practice, candidates should check ICAN's current examination bye-laws for the number of permitted attempts, any session restrictions, and whether marks from cleared subjects carry forward. Confirm this before you build a multi-session study plan.

How should I order my study across the four domains?

Start with Accounting and Business Mathematics and Statistics, since both reward repeated practice and build confidence quickly. Then move to Business Economics and Management, which needs conceptual reading, and finish with Business Law and Ethics, where precise wording matters and material is best revised close to the exam.

Why do candidates fail or score poorly?

Common causes are skipping written practice in accounting and quantitative questions, reading law and ethics passively instead of recalling definitions, and leaving revision too late so that four domains compete for the same final weeks. Uneven coverage, where one subject is barely touched, is a frequent and avoidable problem.

Is there an ICAN event I can attend as a student?

ICAN has advertised an interaction programme titled Future Chartered Accountants: Recent Initiatives, Challenges and Collaborative Solutions on 20th Kartik 2083 (6th November 2026), 1:00 PM to 3:30 PM at the ICAN Conference Hall, Satdobato, Lalitpur. It is free, but seating is limited and registration closes 18th Kartik 2083 (4th November 2026).

How do I register for that ICAN programme?

Interested students confirm participation through the registration link given in the ICAN notice. Registration is free and closes on 18th Kartik 2083 (4th November 2026). Because the programme is in person with limited seating, places are allocated on a first-come, first-served basis, so registering early is advisable.