According to the notice issued by the ICAI,

In view of the ongoing COVID-19 and in the interest of the welfare & well – being of students and to mitigate their hardships, it has been decided to postpone the Chartered Accountants Foundation Examination. The said Examinations will, now, be commenced from 24th July 2021 across the globe. The detailed Schedule / Notifications for the said Examinations is being announced shortly. The Candidates are advised to note the above and stay in touch with the website of the Institute, www.icai.org.

To change the examination center, ICAI will open the window from June 9, 10 am onwards to June 11. The Foundation Course examination will be conducted under  New Scheme. The revised examination will be held on July 24, 26, 28, and 30.