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CA Foundation Eligibility Criteria 2026:

The Institute of Chartered Accountants of India's (ICAI) CA Foundation course has clear qualifying standards for the May 2026 session. To prevent any problems or registration rejection, candidates who intend to apply for the CA Foundation exam in 2026 must carefully review these requirements. According to ICAI's most recent announcement, students who passed their Class 10 exam can now temporarily enroll in the CA Foundation course.

Additionally, candidates should grasp the minimum qualifying marks required under the eligibility rules and confirm whether there are any age restrictions for taking the CA Foundation exam. Additionally, certain candidate categories are granted exam exemptions by ICAI. It is advised to carefully study the entire article in order to gain full clarity on the CA Foundation eligibility requirements for 2026 as well as other crucial information.

CA Foundation Eligibility Criteria 2026

Before submitting an application for the CA Foundation Exam 2026, candidates who intend to sit for the exam should make sure that all eligibility requirements have been met and regularly check their status via the Self Service Portal (SSP), which is accessible on the Institute of Chartered Accountants of India's (ICAI) official website.

Candidates need to have a current course registration in order to apply for the CA Foundation exam. Before applying for the test, it is required to renew or revalidate the registration through the SSP if it has expired.

Additionally, candidates should make sure they meet ICAI's eligibility requirements before registering for the CA Foundation Exam 2026. Students who have passed their Class 10 exam may enroll using the provisional registration route in accordance with the CA Regulations, including Regulations 25E, 25F, and 28F. An easy registration process can be ensured by being aware of and adhering to these conditions beforehand.

CA Foundation Eligibility Criteria Overview

The requirements of the CA Foundation test, which is the first level of the Chartered Accountancy program, are used to determine the eligibility requirements for the CA Foundation course. Candidates may register, submit an application, and sit for the CA Foundation Exam 2026 if they fulfill the requirements outlined by the CA Foundation. The table below lists the salient features of the CA Foundation test.

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CA Foundation Eligibility Criteria 2026 Overview
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CA Foundation Eligibility Criteria 2026 Overview
Exam Name CA Foundation Exam (earlier known as Common Proficiency Test)
Exam Conducting Body Institute of Chartered Accountants of India (ICAI)
Mode of Exam Pen and Paper-based
Frequency Thrice a year
Level of Exam National level
Type of Question Paper 1 and 2: Subjective | Paper 3 and 4: Objective
Exam Duration Paper 1 and 2: 3 hours | Paper 3 and 4: 2 hours
Medium of Exam English / Hindi
Number of Papers 4

CA Foundation Education Qualification 2026

The Institute of Chartered Accountants of India (ICAI) has established the following educational prerequisites for the CA Foundation course:

  • Applicants for the CA Foundation course must have passed their Class 10 test from an approved state or central government board, or an equivalent exam. These registrations, however, will be deemed provisional and will only be validated upon the candidate's successful completion of the Class 12 exam.
  • Both students who have already passed the Class 12 test and those who are presently taking it can sign up for the CA Foundation exam.
  • Additionally, applicants can enroll in the CA Foundation program if they received at least 50% of the possible points in their Class 12 exam.

CA Foundation Age Limit

The ICAI has not set an age limit for applicants to the CA Foundation exam as part of the qualifying requirements for 2026. As long as they meet all other CA Foundation eligibility requirements, individuals of any age may apply for the CA Foundation exam in 2026.

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CA Foundation Exemptions

There are several exceptions to the above-mentioned CA Foundation eligibility standards, as set forth by the Institute of Chartered Accountants of India (ICAI). These exemptions pertain to particular groups of applicants who are allowed to enroll directly in the CA Intermediate course and are not have to take the CA Foundation Exam in 2026. The following describes the CA Foundation 2026 exemption requirements:

  • Candidates for undergraduate and graduate degrees in commerce who have earned at least 55% of their possible points in their graduation or post-graduation degree in the commerce stream from an accredited university are not required to take the CA Foundation Exam in 2026.
  • Candidates from Open Universities and NIOS: Those who have finished their undergraduate or graduate studies at an open institution are exempt from taking the CA Foundation 2026 test.
  • Non-Commerce Candidates: Those who have earned at least 60% of their possible points in a recognized university's Bachelor's or Master's degree in a subject other than commerce are also exempt from taking the CA Foundation Exam in 2026.

CA Foundation Eligibility Criteria Equivalence

Candidates who have passed the 10+2 (Class 12) exam from an approved board are eligible to apply for the CA Foundation Exam 2026. To be eligible for the CA Foundation, a board must be approved by the Indian government and recognized by the Institute of Chartered Accountants of India (ICAI). The following is a list of recognized boards:

  • Board of Intermediate Education, Andhra Pradesh
  • Assam Higher Secondary Education Council
  • Bihar School Examination Board
  • Central Board of Secondary Education (CBSE)
  • Chhattisgarh Board of Secondary Education
  • Council for the Indian School Certificate Examinations (CISCE)
  • Goa Board of Secondary and Higher Secondary Education
  • Gujarat Secondary and Higher Secondary Education Board
  • Board of School Education, Haryana
  • Himachal Pradesh Board of School Education
  • Jammu and Kashmir State Board of School Education
  • Jharkhand Academic Council
  • Department of Pre-University Education, Karnataka
  • Kerala Board of Higher Secondary Education
  • Maharashtra State Board of Secondary and Higher Secondary Education
  • Board of Secondary Education, Madhya Pradesh
  • Council of Higher Secondary Education, Manipur
  • Meghalaya Board of School Education
  • Mizoram Board of School Education
  • Nagaland Board of School Education
  • Council of Higher Secondary Education, Odisha
  • Punjab School Education Board
  • Board of Secondary Education, Rajasthan
  • Tamil Nadu State Board of School Examinations
  • Tripura Board of Secondary Education
  • Uttar Pradesh Board of High School and Intermediate Education
  • Board of School Education, Uttarakhand
  • West Bengal Council of Higher Secondary Education
Candidates must ensure that their qualifying examination has been completed through one of the above recognised boards to be eligible for registration and appearance in the CA Foundation Exam 2026.

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