CWA ICWA - Foundation : Course Structure Pattern

ICWAICWA ICWA (2008)FoundationCourse Structure • Course Structure Pattern
The CWA/ICWA course at the Foundation level consists of only theoretical examinations. There are 6 subjects arranged into 4 papers each of 100 marks.

Pass Marks

To pass/qualify at the examination a student has to obtain a minimum of 40% in each paper and an aggregate of 50% in all the papers together, failing which the student has to reappear in all the papers of the module again.


There are no provisions for exemptions to students, even in conditions where the student has obtained high marks.





Graduation/(10 + 2 + 3)



[9 subjects arranged into
two stages of 3 papers
of 100 marks each.]

Practical Experience/Training

Students are required to undergo 3 year training (with a company or a Cost Accountant in practice Registered with the institute or obtain an exemption from training based on their work experience).



A student has to get through the papers at this level and thereby pass the Foundation level to be eligible to go to the next (Intermediate) level of the course.