There are 4 subjects in CS Foundation.
- Business Environment and Entrepreneurship
- Business Management Ethics and Communication
- Business Economics
- Fundamental of Accounting and Auditing
CS Foundation Registration is open throughout the year. Candidates registered up to and including the month of March are eligible to take Foundation examination earliest in December in the same year and those registered up to and including September can take up the examination in June next year subject to satisfactory completion of coaching.