CA Foundation Eligibility Criteria 2025: If you have passed in 10th class or its equivalent examination, you are eligible for admission in CA Foundation course in 2025-26.
CA Foundation eligibility has been changed after amendments in Regulations 25E, 25F & 28F of Chartered Accountants Regulations, 1988. Now, you can provisionally register in the Foundation Course of ICAI after passing Class X examinations. However, provisional admission to Foundation course will only be regularized once the candidate clears Class XII exams.
A student who has passed in the Class X examination may register for CA Foundation Course. However, if you have completed your graduation, you need not require to register for CA Foundation Course. Graduates are exempted from CA Foundation registration. They may directly register for CA Intermediate Course.
After registration you have to complete at least 4 months study period. Thereafter, you will be eligible for appearing in CA Foundation Examination only after appearing 10+2 i.e. the Senior Secondary Exam.
The Institute of Chartered Accountants of India (ICAI) conducts CA Foundation exams twice every year. Admission is open for the coming CA Foundation exams to be held in the month of January 2025.
A student registered on or before 1st September, 2024, you will be eligible for appearing in January 2025 CA Foundation examination. If you registered on or before 1st January, 2025 will be eligible to appear in May/June 2025 exams. A CA aspirant may register in CA Foundation course on or before 1st May 2025 to become eligible for appearing in the CA Foundation examinations to be held in the month of September 2025.
This will help the students to prepare for Foundation course while pursuing Class XI & XII and thus students would have ample time to update their knowledge & acquire requisite techniques to appear & pass CA Foundation with flying colors.
CA Foundation Eligibility Criteria for Registration in 2025
The Institute has recently got the approval of Government of India for amending the Regulations 25E, 25F & 28F of Chartered Accountants Regulations, 1988 which now enables candidate to provisionally register in the Foundation Course of ICAI after passing Class X examinations.
Thus, you have to fulfill the following criteria to register yourself for the Foundation Course of ICAI. That means you will be eligible for admission in ICAI Foundation Course if you have satisfied the following CA Foundation eligibility criteria 2025:
Provisional Registration:
You are eligible for admission in CA Foundation course after passing in Secondary School Examination (Class X) or matriculation exams or Madhyamik Pariksha conducted by an examining body constituted by law in India.
In other words, an examination recognised by the Central Government (CG) or the State Government (SG) as equivalent to 10th Class examination for the purpose of admission to Higher Secondary Education or HSC.
Note that your provisional admission to Foundation course will only be regularized once you clears Class XII exams.
Regular Registration:
If you have passed Class XII examination then you are eligible to get registered with ICAI for CA Foundation course as a regular candidate. And you will appear in CA Foundation examination after appearing in Class XII examination.
Note: Scroll down to see, I have listed all examinations which are equivalent to 10+2 class exams.
Graduate students are eligible for direct admission to CA Intermediate course i.e. they are exempted from passing CA Foundation examination.
[Last date is 01-09-2024 for Jan 2025]
CA Foundation Course Registration Fee:
The council shall fix the fee from time to time for registration to the CA Foundation Course. However, such fee shall not exceed ₹25,000.
Currently, CA Foundation Registration Fee is ₹9,000 or if you are paying in dollar (for foreign students) then you have to pay $700 only.
Eligibility for Admission to the CA Foundation Examination 2025
In accordance with the newly inserted Regulation 25F, the following candidates shall be eligible for admission to the CA Foundation Examination to be conducted by the CA Institute.
1) Register with ICAI:
You have to register with the Board of Studies (BOS) of the Institute of Chartered Accountants of India on or before the following last date:
- For January term of CA Foundation Exam: 1st day of September of previous/last year.
- For May/June term of CA Foundation Exam: 1st day of January of Current Year.
- For September term of CA Foundation Exam: 1st day of May of Current Year.
CA Foundation admission cut-off date is 1st September 2024 for appearing foundation exam to be conducted in January 2025.
The last date is 1st January, 2025 to register on official website with ICAI for eligible to appear in the CA Foundation May/June 2025 Examination.
Advantages with New Entry Requirement:
- Students can Provisionally Register themselves for CA Foundation Course after passing the Class X examination hence providing them with more time for developing, understanding and preparing for the professional course.
- Complete four months study period while pursuing Class XI & XII
- Appear in Foundation Examination in the month of May/June immediately after appearing in Class XII examination.
- Complete CA course and become Chartered Accountant, 6 months in advance, due to early admission.
2) Class XII Passed Candidates:
You can register in Foundation course if you have passed the Senior Secondary (10+2) examination conducted by an examining body constituted by law in India or an examination recognised by the Central Government or the State Government as equivalent thereto for the purpose of admission to graduation course.
Accordingly, you are eligible to register with Board of Studies (BoS) of ICAI just after passing Class X and appear for CA Foundation exam after appearing in 12th examination.
Following are the cut-off date for appearing in the respective CA Foundation examinations:
| Register during | To appear in Foundation Exams |
|---|---|
| 02-May-2024 to 01-Sept-2024 | January 2025 |
| 02-Sept-2024 to 01-Jan-2025 | May/June 2025 |
| 02-Jan-2025 to 01-May-2025 | September 2025 |
To appear in respective CA Foundation exam you have to complete four months study period. Register till 1st September 2024 for January 2025 term of CA Foundation Examination.
In case you register on or after 2nd September 2024 but on or before 1st January, 2025, you will be eligible for CA Foundation May/June 2025 exams under the Revised Scheme of Education and Training.
CA Foundation Exam Fee
A candidate for the Foundation examination shall pay fees fixed by the Council of CA Institute. However, in any case such fee shall not exceed ₹10,000. A candidate for the Foundation examination shall be examined in the syllabus approved by the Council from time to time.
Currently, CA Foundation exam fee is ₹1,500 or $325 for foreign students appearing in Abu Dubai, Dubai and Muscat foreign exam centres.
Requirement for passing CA Foundation Examination
According to newly inserted Regulation 36B, a candidate for the CA Foundation Examination shall ordinarily be declared to have passed the examination if he:
- Obtains at one sitting a minimum of forty per cent. (40%) marks in each paper; and
- A minimum of fifty per cent. (50%) marks in the aggregate of all the papers.
Note that the Council of CA Institute has approved the criteria of negative marking for Papers 3 & 4 only and not for subjective papers i.e. 1 & 2.
Examinations Equivalent to 12th Class Examinations
List of Examinations treated as equivalent to Senior Secondary Examination:
- Board of Intermediate Education, Andhra Pradesh
- Assam Higher Secondary Education Council
- Bihar School Examination Board
- Central Board of Secondary Education (CBSE)
- Chhatisgarh Board of Secondary Education
- Council for Indian School Certificate Examinations (CISCE)
- Goa Board of Secondary and Higher Secondary Education
- Gujarat Secondary & Higher Secondary Education
- Board of School Education, Haryana
- P. Board of School Education
- J & K State Board of School Education
- Jharkhand Academic Council
- Government of Karnataka Department of Pre-University Education
- Kerala Board of Higher Secondary Education
- Maharashtra State Board of Secondary & 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, Orissa
- Punjab School Education Board
- Board of Secondary Education, Rajasthan
- Tamil Nadu State Board of School Examinations
- Tripura Board of Secondary Education
- P. Board of High School and Intermediate Education
- Board of School Education, Uttarkhand
- West Bengal Council of Higher Secondary Education
- Chhatisgarh State Open School
- P. State Open School
- National Institute of Open Schooling
- Rajasthan State Open School
- The West Bengal Council of Ravindra Open Schooling
- Banasthali Vidyapith
- Five passes at GCE ‘O’ level/GCSE/IGCSE in A/B/C Grades and two passes at GCE ‘Advanced’ level examination of the approved British Examining Bodies is recognized by the Association of Indian Universities as equivalent to +2 stage qualification of an Indian Body.
- Students who have completed two years of higher education including Diploma course after passing 10th class, conducted either by Central/ State Government(s) and on passing such a course have either been admitted to first year of graduation course or have passed the graduation course conducted by any University, including Open Universities, established by law in India shall be also eligible for admission to the Foundation Course.
- 10+2 Examination of any other recognized Board/University not covered above but recognized by Association of Indian Universities (AIU) as equivalent to Senior Secondary (10+2) Examination as recognized by Central Government.
Note that you should register yourself in CA Foundation course of ICAI on or before the cut-off date mentioned above.