CA Foundation Question Papers, Suggested Answers, RTP and MTP

ICAI keeps CA Foundation question papers and suggested answers on icai.org, and the RTPs and MTPs on the BoS Knowledge Portal at boslive.icai.org. All of it is free. For January 2027, the RTP for all four papers is already up, MTP Series I runs from 1 to 9 December 2026 and Series II from 14 to 21 December, and the exam itself is on 3, 5, 7 and 9 January 2027.

ICAI's question paper page shows Papers 3 and 4 for only one attempt, but the suggested answers for those two papers print all 100 questions, so you already have four full MCQ papers per subject with answers.

TL;DR

• Question papers: 8 new-scheme attempts, June 2024 to September 2026. Papers 1 and 2 for every attempt, Papers 3 and 4 only for September 2026.
• Suggested answers: 7 attempts, June 2024 to May 2026. All four papers from May 2025 onwards.
• January 2027 RTP: out for all four papers. September 2026 suggested answers: not listed yet.
• MTPs for January 2027: Series I starts 33 days before Paper 1, Series II 20 days before.

Where does ICAI keep CA Foundation question papers and suggested answers?

1. Open the BoS Knowledge Portal and go to the resource tiles.
2. Click Previous Year Question Papers - New Scheme, then Foundation, to reach ICAI's question papers page.
3. Click Suggested Answers, then Foundation, for ICAI's suggested answers page, one link per attempt.
4. Open Revision Test Papers and pick Foundation. Each attempt has one PDF per paper.
5. For MTPs, log in to the BoS portal or bosmtp.icai.org on each paper's day. ICAI uploads the paper by 1.30 PM.

ICAI says it holds the copyright in all of this, so download from ICAI, not from re-upload sites. Past papers and answers are on icai.org; RTPs and MTPs are on the BoS portal.

Which files has ICAI published for each attempt since June 2024?

I went through ICAI's question paper, suggested answer and RTP pages for every new-scheme Foundation attempt, plus the BoS MTP announcements. QP is question paper, SA is suggested answers, and P1 to P4 are the four papers.

• June 2024: QP P1-P2; SA P1-P2; RTP P1-P2; MTP Series I, II and III.
• September 2024: QP P1-P2; SA P1-P2; RTP P1-P4; MTP I and II.
• January 2025: QP P1-P2; SA P1-P2; RTP P1-P4; MTP I and II.
• May 2025: QP P1-P2; SA P1-P4; examiners' comments; RTP P1-P4; MTP I and II.
• September 2025: QP P1-P2; SA P1-P4; examiners' comments; RTP P1-P4; MTP I and II.
• January 2026: QP P1-P2; SA P1-P4; examiners' comments; RTP P1-P4; MTP I and II.
• May 2026: QP P1-P2; SA P1-P4; RTP P1-P4; MTP I and II.
• September 2026: QP P1-P4; SA not listed yet; RTP P1-P4; MTP I and II.
• January 2027: RTP P1-P4 plus a combined file; MTP I and II announced.

Source: ICAI Foundation question paper, suggested answer and RTP pages and BoS MTP announcements, English medium, read on 31 October 2026; compiled by Gradehunt.

The gap in Papers 3 and 4 is smaller than it looks. I opened the MCQ suggested answer files for May 2025, September 2025, January 2026 and May 2026. Each one prints all 100 questions with their four options and ends with the answer key. Add the September 2026 question paper and you have five official MCQ papers per objective subject.

Papers 1 and 2 have eight question papers and seven sets of answers. Papers 3 and 4 have five full papers, four with keys.

What has ICAI released for January 2027 so far?

Three things. The exam notice of 23 September 2026 fixes the dates, the RTP is up for all four papers, and the BoS announcement of 21 October 2026 sets the MTP calendar. I counted the days from each mock to the real paper.

• Paper 1 Accounting: Series I Tuesday 1 December, Series II Monday 14 December, exam Sunday 3 January. 33 and 20 days before.
• Paper 2 Business Laws: Series I Thursday 3 December, Series II Wednesday 16 December, exam Tuesday 5 January. 33 and 20 days.
• Paper 3 Quantitative Aptitude: Series I Monday 7 December, Series II Friday 18 December, exam Thursday 7 January. 31 and 20 days.
• Paper 4 Business Economics: Series I Wednesday 9 December, Series II Monday 21 December, exam Saturday 9 January. 31 and 19 days.

Source: ICAI MTP announcement for CA Foundation January 2027, dated 21 October 2026, and the January 2027 exam notice; days counted by Gradehunt.

The MTPs use the exam slots: 2 PM to 5 PM for Papers 1 and 2, 2 PM to 4 PM for Papers 3 and 4. Answer keys come within 48 hours, and you can write in physical mode at a branch or virtually. September 2026 suggested answers were not listed on 31 October, so that paper is your unseen test.

Counted from 31 October, Series I opens in 31 days, and both series sit inside the last five weeks before 3 January.

How long should each question take when you write a past paper?

The paper timings are in our CA Foundation January 2027 exam dates post. Here I turn them into a pace for past papers, using the question structure on the recent suggested answers.

• Papers 1 and 2: 180 minutes for 100 marks, so 1.8 minutes a mark. Question 1 is compulsory and you answer four of the other five, each worth 20 marks, which gives 36 minutes a question. Reading time of 15 minutes starts at 1.45 PM.
• In May 2026 Paper 1, Question 1 was split 12, 4 and 4 marks: 21.6, 7.2 and 7.2 minutes.
• Papers 3 and 4: 120 minutes for 100 one-mark questions, so 72 seconds a question, with no reading time. ICAI's FAQ says a wrong answer costs 0.25 mark.

Source: ICAI January 2027 exam notice and Foundation suggested answers, May 2025 to May 2026; minutes worked out by Gradehunt.

Pace every past paper and MTP at 36 minutes per descriptive question and 72 seconds per MCQ.

How should you use these files, paper by paper?

The general order (past papers while you study, the RTP when you revise, MTPs as timed exams) is in our guide on how to use ICAI RTP, MTP and suggested answers. Here is what changes for each Foundation paper.

Paper 1 Accounting

Write September 2026 first, in three hours, since there is no answer to peek at. Then write May 2026 and January 2026 and check your working notes against the suggested answers line by line. In Accounts, marks are often lost on formats and working notes rather than on the final figure.

Paper 2 Business Laws

Use the seven sets of suggested answers to see how ICAI frames a practical answer: the provision, the facts applied to it, then a conclusion. Part I of the January 2027 Business Laws RTP lists the amendments for this attempt, starting with the new small company limits.

Papers 3 and 4

Print a suggested answer file, cover the key on the last pages, and solve all 100 questions in 120 minutes. Note the time at question 50. If you are past the hour, the first half has shown you where you are slow.

Our chapter-wise weightage post shows which chapters to drill first when a past paper exposes a weak area.

Descriptive papers need timed writing and a strict format check. MCQ papers need a full 100-question sitting with the key hidden.

Are Hindi-medium papers and examiners' comments available?

For some attempts. Hindi suggested answers are listed for September 2025 and January 2026, and Hindi question papers for September 2026 Papers 2, 3 and 4.

ICAI also posts examiners' comments for May 2025, September 2025 and January 2026, question by question. The January 2026 Accounting comments say many examinees left out "Input" with CGST, SGST or IGST in GST journal entries. Read these before your last revision of Papers 1 and 2.

Hindi files cover only some attempts, and three attempts have examiners' comments.

Past papers show you the answer ICAI expected; they cannot tell you what your own answer would score. The Gradehunt CA Foundation test series has chapter-wise and full papers. You write by hand and upload, and ex-examiners check all four papers, MCQ and descriptive, within 48 hours with step-wise marks. Your first paper is checked free.