ICAI CA Exam 2026: Check Latest Eligibility Criteria for CA Foundation, Inter and Final
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To pursure the Chartered Accountancy course, candidates have to be at least Class 12th pass. The course has three levels, and for each level the academic criteria is different. Check latest eligibility criteria for CA Foundation, Inter and Final courses and exams determined by the ICAI.
Eligibility criteria to apply for CA Foundation, Inter and Final
ICAI CA eligibility criteria 2026 - The profession of Chartered Accountancy is regulated by the ICAI in India. To pursue the professional course, candidates have to meet certain eligibility criteria. CA course is a UG level professional programme, but can also be pursued after Graduation. Every year, lakhs of candidates register for the CA course in India. The main criteria for CA are having a strong background in Mathematics. Apart from that, one needs to the have completed a certain level of formal education. To pursue the CA course, one has to be at least class 12th pass. Students can go through the latest ICAI CA eligibility criteria and latest academic requirement for CA Foundation, CA Intermediate and CA Final, in this article.
While filling the CA registration form, students must check the ICAI Self Service Portal (SSP) and ensure that they meet the eligibility criteria. Given below are the points to note for ICAI CA exams and eligibility criteria for CA Foundation, CA Intermediate and CA Final. ICAI has shared the latest CA Final exam eligibility criteria for May 2026 examinations too. Find direct link to download eligibility criteria PDF on this page.
- ICAI CA Foundation Eligibility Criteria 2026
- ICAI CA Intermediate Eligibility Criteria 2026
- ICAI CA Final Eligibility Criteria 2026
- Download ICAI CA May 2026 Eligibility PDF - Foundation, Inter & Final
- Points to Check Before Filling the CA Exam Form - Foundation, Inter, Final
ICAI CA Foundation Eligibility Criteria 2026
The CA Foundation exam is conducted thrice - in January, May and September. Check below the minimum requirement to be eligible for it.
- Candidate should be registered in CA Foundation Course.
- Candidate should be converted from CA CPT to CA Foundation before filling the exam form.
- Candidate must have either passed class 12 from a recognized Board or appeared in the Class 12 exam.
- Class 12 pass students must upload their marksheet in SSP and students appearing in class 12 exam must upload their admit card.
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Commonly asked questions
It is not neccessary to have studied commerce in class 12 for clearing CA Foundation. Student from any stream can pursue CA course. Having studied Commerce with Maths in class 12, can be an advantage, as the student will have a strong base in several topics related to accounting, taxation, economy, etc.
The main units in chapter Presentation & Disclosures Based Accounting Standards of CA Intermediate are:
· Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
· Unit 2: Accounting Standard 3 Cash Flow Statement
· Unit 3: Accounting Standard 17 Segment Reporting
· Unit 4: Accounting Standard 18 Related Party Disclosures
· Unit 5: Accounting Standard 20 Earnings Per Share
· Unit 6: Accounting Standard 24 Discontinuing Operations
· Unit 7: Accounting Standard 25 Interim Financial Reporting
The passing marks for CA Final is minimum of 40 per cent aggregate in each individual subject and 50 per cent aggregate of all the subjects at one sitting in either both the groups or a single group. Candidates who do not score the minimum percentage, have to take the exam again in the next cycle.
Students can make as many attempts as they can because, to complete the Chartered Accountancy course, one needs to clear all the course levels with passing marks. The CA course is of a very high difficulty level and even the toppers manage to score not more than 70-75 per cent. A large number of students cannot clear a course level in one go. The pass percentage hovers around 25 to 30 percent.
The criteria for shortlisting candidates for placements is determined by participating organizations themselves. The maximum number of shortlisting by recruiting entities cannot exceed 10 times the number of vacancies they declared for Chartered Accountancy.
Also, the participating organisations usually shortlist candidates depending upon overall educational qualifications, number of attempts, other attributes, Completion of Articleship training and in case a greater number of candidates qualify selection criteria companies may choose on random basis as per their choice.
Organisations participating in Campus Placement Programme prefer that the candidates selected by them should be ready to join the organisations immediately and should not claim that their Articleship training is pending and require more time to join.
ICAI CA Intermediate Eligibility Criteria 2026
The CA Intermediate exam is also conducted in January, May and September. Check below the minimum academic requirement for it.
CA Intermediate Through CPT/PE-I/Entrance/ Foundation
Candidates registered for CA Intermediate course based on having passed CPT/PE-I/Entrance/Foundation or candidates converted to CA Intermediate from IPCE/Intermediate(IPC)/Intermediate(Erstwhile)/PE-II/PCE, the eligibility criteria is 8 months study course as on first day of the month in which examination to be held i.e. registered on or before relevant month.
CA Intermediate Through Direct Entry (Graduates/Post Graduates)
- Candidates registered for or converted to CA Intermediate through Direct Entry (Graduates/Post Graduates), the eligibility criteria is 9 months of Articleship, i.e. commenced Articleship on or before relevant month.
- Candidates registered through CA CPT route and appeared in the CA Intermediate (IPC) exam in one or both groups but did not qualify both the group or either of groups and converted to Intermediate (IPC) under the Direct Entry Scheme and now converted to Intermediate, the eligibility criteria is commencement of Articleship on or before relevant month or;
- Candidate who registered through CA CPT/CA Foundation route and appeared in the CA CA Intermediate exam in one or both groups but did not qualify both the group or either of groups and now converted to Direct Entry Scheme, the eligibility criteria is commencement of Articleship on or before relevant month.
CA Intermediate Through Direct Entry (Inter level pass of Company Secretaries of India or the ICSI)
- Candidates registered for or converted to CA Intermediate by passing Inter level of Institute of Company Secretaries of India or the Institute of Cost Accountants of India, the eligibility criteria is 8 months study course.
Also Read:
ICAI CA Final Eligibility Criteria 2026
The CA Final exam is also conducted thrice in a year- January, May and September. Check below the ICAI CA Final eligibility criteria:
- Candidates should have registered/Converted for CA Final New course.
- The candidate must have completed 3 years or 3½ years, as the case may be, of articled training as on the date of filling the CA Final exam application form
- The candidate must be due to complete 3 years or 3½ years, as the case may be, of articled training including excess leave, if any, on or before October month of that year
- PE-II stream student and PE-II stream students converted to IPCC/IIPCC: The candidate must be in service and serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years.
- PCC stream: The candidate must be in service and serving the last six months of article training including excess leave, If any, and due to complete 3½ years.
- Intermediate/IPCC/IIPCE: The candidate must be in service and serving the last six months of training including excess leave, If any, and due to complete 3 years.
Commonly asked questions
If a candidate is unable to clear the CA Final course exam in the first attempt, they can reappear. The initial registration for Final Course is valid for five years, which means each candidate gets 10 attempts. After five years, they can register again for the next five years. The certificate to practice Chartered Accountancy as a profession is given to any student by the ICAI only after they clear the final level. Irrespective of the number of attempts they have made to clear it. Until they clear the CA Final level and get the certificate, they cannot practice as a professional.
Minimum score requirement to pass CA Intermediate is 40% per paper and 50% overall. If a candidate scores 60% or more in one subject and fails another subject, he/she can apply for exemption, if all requirements are met.
Following chapters are included in Assets Based Accounting Standards chapter of CA Intermediate course:
· Unit 1: Accounting Standard 2 Valuation of Inventory
· Unit 2: Accounting Standard 10 Property, Plant and Equipment
· Unit 3: Accounting Standard 13 Accounting for Investments
· Unit 4: Accounting Standard 16 Borrowing Cost
· Unit 5: Accounting Standard 19 Leases
· Unit 6: Accounting Standard 26 Intangible Assets
· Unit 7: Accounting Standard 28 Impairment of Assets
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Download ICAI CA May 2026 Eligibility PDF - Foundation, Inter & Final
The Institute of Chartered Accountants of India lays down some ground rules or eligibility requirements that a candidate must fulfill to appear for CA course at three levels. Candidates applying for CA May 2026 exam must ensure to fulfill those requirements to avoid disqualification. Candidates who want to download official eligibility requirements PDF by ICAI must click on the link given below:
| CA Foundation & Inter May 2026 Eligibility Requirements | CA Final May 2026 Eligibility Requirements |
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Points to Check Before Filling the CA Exam Form - Foundation, Inter, Final
- Students need to have valid login credentials on SSP for filling the CA application form. They can create a login at https://eservices.icai.org/.
- They must also have a valid course registration. In case of lapsed course registration, candidates must revalidate/convert on SSP.
- For every attempt, the student too fill the fresh CA exam form (specific to the sessions) and pay the fee.
Revalidation: CA Final course registration is valid for 5 years. For CA Intermediate course, it is valid for 4 years and for CA Foundation course it is valid for 3 years. Students are required to revalidate the same from the Self Service Portal on expiry of the said period. The fee for revalidation is:
- INR 500 for CA Final
- INR 400 for CA Intermediate
- INR 300 for CA Foundation
Conversion: Candidates who are registered under Old Scheme compulsorily have to convert on Self Service Portal from CA Final Old Course to CA Final New Course, CA Intermediate (IPCE) to CA Intermediate by paying INR 1,000 and from CA CPT to CA Foundation by paying INR 500.
- Candidates can change or upload a better quality latest photograph and signature on the Self Service Portal before filling up the exam form. The photo and signature must be as per the acceptable dimensions.
- Candidates whose Articleship status (CA Final/Intermediate Direct Entry) is in pending mode due to documentation must get the status updated on SSP.
- CA Intermediate students whose Registration Mode ( i.e. route through which you have registered for Intermediate course like CPT/Foundation/Graduate/ICSI etc.) is not appearing on the dashboard can raise a ticket in SSP for resolving of it before the commencement of November 2023 exam applications.
Also Read:
- ICAI CA Final application process 2026
- ICAI CA Final syllabus 2026
- ICAI CA Final pattern 2026
- ICAI CA Final result 2026
- How to clear CA Final in 4 Months
Candidates preparing for CA profession or eligible for CA January 2026 exam must check the above mentioned eligibility criteria to have complete knowledge of the requirements to be fulfilled for exam registrations. For any clarification, they can also contact the ICAI helpdesk at the following numbers.
ICAI CA Helplines:
CA Foundation: foundation_examhelpline@icai.in
CA Intermediate: intermediate_examhelpline@icai.in
CA Final: final_examhelpline@icai.in
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