The CA Foundation is the entry-level examination for aspiring Chartered Accountants in India. It is conducted by the Institute of Chartered Accountants of India (ICAI) and serves as the first step in the CA course. The exam covers subjects like Accounting, Business Laws, and Economics, providing a foundational understanding of the principles of accounting and finance. To qualify for the CA Foundation exam, candidates must have completed their 10+2 education. The exam is held twice a year, and successful candidates can then proceed to the next levels of the CA program, which include the CA Intermediate and CA Final exams.