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The first thing that springs to mind before embarking on this adventure is whether or not you are qualified to take the CA Foundation course. We share every aspect in this blog, so don't worry. The ICAI administers the CA Foundation May 2026 test, which has particular qualifying requirements. Candidates can carefully review these requirements when applying for the CA Foundation 2026.
In addition to providing exemptions for specific categories in the CA Foundation test, the Institute of Chartered Accountants of India has carefully specified eligibility guidelines for the CA Foundation, including qualification requirements, age limit, and requisite papers.
| CA Foundation Examination Highlights 2026 | |
|---|---|
| Particular | Details |
| Exam Name | CA Foundation |
| Frequency | 3 times in a year i.e. June, September and Decemeber |
| Conducted by | Institute of Chartered Accountants of India (ICAI) |
| Exam Level | National Level |
| Eligibility | Completed or Appearing in Class 12th |
| Study Period | 4 Months |
| Duration of Exam | 3+2 Hours |
| Mode of Exam | Offline |
| CA Foundation Total Fees | Rs. 11,300 (For Indian Student) $1105 (for Foreign students) |
| Passing Criteria | Per subject – 40% Aggregate – 50% |
Candidates who have passed the 12th grade exam from any accredited board are eligible to apply for the CA Foundation level, according to ICAI eligibility requirements. The deadline for eligible candidates to complete the registration form for the May 2026 session exam was January 1st, 2026.
Certain groups of individuals are excused from taking the CA Foundation exam, according to the ICAI. These applicants will be able to enrolll straight into the CA Intermediate program. The requirements for applicants wishing to be excluded from the CA Foundation 2026 test are listed below.
| CA Foundation Eligibility Exemption Criteria 2026 | |
|---|---|
| Criteria for Candidates | Exemptions |
| UG & PG | Candidates who have secured aggregate marks of 55% in a UG or PG degree in the Commerce stream or any other equivalent stream from any recognized university will be exempted from the CA Foundation Eligibility Criteria. |
| NIOS | Students who have qualified UG & PG degrees from the Open University will be exempted from the CA Foundation Eligibility Criteria 2026. |
| Non-Commerce | Students who have UG & PG degrees in a stream other than commerce and have secured around 60% marks from a recognized university will be exempted from CA Foundation Eligibility Criteria 2026 |
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The ICAI has not established any age restrictions for the CA Foundation. Therefore, applicants of any age are eligible to apply for the 2026 CA Foundation test. You can apply straight for the CA Foundation level after the 12th.
Documents are essential for verifying eligibility. Before registering, students should have all of their paperwork available. Frequently needed documents:
Step 1: Go to icai.org, the ICAI's official website.
Step 2: Enter all of your information to generate a new ID and password.
Step 3: Enter your login ID or password to log in.
Step 4: Complete the application and attach the required files.
Step 5: After completing the application, use the Paytem gateway to make the online fee payment.
Step 6: The form that needs to be printed will be automatically generated by the system upon successful payment.
On completion of the registration process, the study material will be sent to the candidate through CDS (Centralized Dispatch System).
Students frequently have issues because they misinterpret the regulations rather than because they are disqualified.
Candidates must pass the 10+2 test from an accredited board and meet the CA Foundation eligibility requirements in order to apply for the CA Foundation exam in 2026. The following boards have been accepted by ICAI and acknowledged by the Indian government:
CA Vipul Dhall is a first-attempt Chartered Accountant and All India Rank 43 in CA Finals, B.Com graduate from Hindu College, University of Delhi, he brings valuable corporate experience from PwC and Bharti Airtel, blending practical industry insights with a strong passion for teaching. With 6+ years of teaching experience, his mission is to inspire students to believe that the CA dream is achievable with the right guidance and discipline.