ICAI CA Exam 2025: Check Latest Eligibility Criteria for CA Foundation, Inter and Final

The minimum eligibility criteria for pursuing CA course is class 12 pass or equivalent from a recognised institute or university. Candidates who have completed graduation can directly take admission at CA Intermediate level. Check below:

CA Foundation Eligibility Criteria

• Candidates who have passed Class 12 or equivalent examination from a recognised board are eligible.

 Candidates who have:

• Registered with Board of Studies on or before 30 June of the examination year
• Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.

CA Intermediate Eligibility Criteria 

• Candidates who have passed CA Foundation examination or equivalent examination are eligible
• Candidates who have registered for previous CA Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II), Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) are eligible
• Candidates who have completed graduation or post-graduation in any stream from a recognised institute of India are also eligible

CA Final Eligibility Criteria

• Candidates who have passed the CA Intermediate examination or Professional Education Examination – II/PCC/IPCC, are eligible to apply for the CA Final exam
• They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form
• For PE-II stream student and PE-II stream students converted to IPCC – Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before October 31 of the examination year.
• For PCC stream students - The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year
• For Intermediate IPCC students – The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before April 30 of the examination year.
• For students converted from PE-II to PCC as well as for students converted from PE-II to PCC and then to IPCC - The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before October 31 of the examination year.
• Candidates who have taken termination are advised to re-register for the balance period of training

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.

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.

There is no limit on the number of attempts and it is totally upto the individual as to how many attempts they will require. The CA Intermediate exam is tough and requires about 2-3 attempts on an average. The overall pass percentage of CA exam is usually low at 20-25%.

Usually, an individual takes about 3 to 5 attempts to clear the CA Final exam. The course level is too difficult to crack in the first attempt. The overall CA Final pass percentage of any session is usually between 20-25 percent only. It is mainly due to the fact that one needs to clear both groups of the CA Final course. The vastness of CA Final syllabus makes it difficult to crack it in the first attempt.

No, candidates do not need to create fresh login for every attempt of CA Foundation exam. Students can register for the CA Foundation exam with the login created for the first time. The same login ID remains valid for the entire course. Students must note that to apply for the exam, they have to create a login at SSP portal of the ICAI exam and not on the home website. The SSP Portal login is valid upto 3 years for Foundation. Candidates can revalidate their login upon expiry by paying INR 300.