CA Intermediate Eligibility Criteria 2026 Highlights

CA Intermediate eligibility criteria are released by the ICAI official website. The CA intermediate eligibility criteria highlights a re given in the table below.

CA Intermediate Eligibility 2026 Important Dates

Now that we have a clear understanding of the CA Intermediate Eligibility Criteria for the May 2026 session, it is equally important to be aware of the CA Intermediate Important Dates 2026. The table below provides complete details of the CA Intermediate May 2026 examination schedule, helping candidates plan their preparation and application process effectively.

CA Intermediate Eligibility Criteria May 2026

There are two different entry points for prospective students to enroll in the CA Intermediate program. While the second option permits direct admittance for individuals who have finished graduation, post-graduation, or specific recognized professional qualification programs, the first approach is through the CA Foundation course.

Candidates are encouraged to thoroughly consider the eligibility and qualification requirements for CA Intermediate 2026 registration listed below before submitting their application.

CA Foundation Route 

Candidates who have successfully cleared the Common Proficiency Course (CPC) or the CA Foundation examination are eligible to apply for the CA Intermediate exam in one or both groups. To register, such candidates are only required to pay the prescribed CA Intermediate registration fee. Additionally, candidates intending to appear for the CA Intermediate examination must ensure that they have completed a minimum of eight months of study by the first day of the month in which the examination is scheduled.

Direct Entry Route

Candidates with qualified professional or academic credentials may also register for the CA Intermediate exam through the direct entrance route, bypassing the CA Foundation exam, in addition to the CA Foundation track.

How to get Direct Entry in CA Intermediate?

Candidates who hold a graduate or postgraduate degree, as well as those with recognised professional qualifications such as CS or CMA, are eligible to enter the CA Intermediate level through the direct entry route. The detailed eligibility conditions for such candidates are outlined below.

CA Intermediate Requirements for Eligibility Following Graduation or Post-Graduation

Candidates may apply straight for the CA Intermediate course if they have earned at least 55% of their possible points in their graduation or post-graduate coursework in the commerce stream.
Candidates with backgrounds outside of business may also sign up for the CA Intermediate exam as long as they have earned at least 60% of the possible points in their qualifying degree.

Candidates who enroll through this method must finish at least nine months of study before the first day of the month in which the exam is scheduled in order to sit for the CA Intermediate exam.

CA Intermediate Eligibility Criteria 2026 Important Points

The CA Intermediate eligibility criteria prescribed by the Institute of Chartered Accountants of India (ICAI) include the following key provisions:

• Open University Graduates: Participants may apply straight for the CA Intermediate exam if they have graduated from an open university.

• Graduates and Postgraduates in Commerce: Candidates with a degree in commerce or a postgraduate degree that focuses on topics like accounting, auditing, corporate law, mercantile law, economics, management, taxation, costing, business administration, or similar fields are not required to take the CA Foundation course and can enroll directly in the CA Intermediate level.
• Students in their final year of graduation: Candidates may temporarily register for the CA Intermediate exam if they are in their last year of study. However, they have six months from the date of the final results to provide documentation that they passed the qualifying exam. Additionally, candidates who have registered provisionally are allowed to start their ICITSS (Information Technology and Orientation Course) practical training.
  

CA Intermediate Registration 2026