Eligibility & Admission
CA Foundation is the entry-level exam for the CA course, open to students who have passed Class 10+2 (Class 12).
Any student who has passed Class 10+2 (Higher Secondary) from a recognised board is eligible to register for CA Foundation. There is no minimum percentage requirement in Class 12 and no age limit. Students who appeared for Class 12 board exams and are awaiting results can also register provisionally.
↗ ICAI SSP PortalCandidates who wish to pursue Chartered Accountancy can register for CA Foundation Course after passing Class 10th (X) examination. Key points:
- Register with the Board of Studies (BoS) of ICAI after passing Class X
- Must have 4 months of study period before appearing in Foundation Examination
- Can appear in Foundation Exam after passing Class XII (Senior Secondary / 10+2)
- Foundation exams are held in January, May, and September each year
Yes. Students who have appeared for their Class 12 examinations can register for CA Foundation provisionally. However, you must submit proof of passing Class 12 from a recognised board within the specified period — typically before the exam enrolment deadline. Failure to submit proof results in cancellation of registration.
Yes. You can register for CA Foundation Course immediately after passing Class 10 (even while studying in Class 11 or 12). However, you can appear in the Foundation Examination only after passing Class XII and completing 4 months of study from the date of registration.
No. ICAI does not prescribe any minimum percentage in Class 12 for CA Foundation registration. Any student who has passed Class 12 (any stream) from a recognised board is eligible, regardless of their percentage.
Commerce graduates with at least 55% marks (50% for SC/ST) can register directly for CA Intermediate through the Direct Entry route, bypassing CA Foundation entirely. However, if you have not yet graduated, you must clear CA Foundation first regardless of your Class 12 stream.
CA Foundation Registration Fee:
- For Indian students: Rs. 9,000
- For foreign students: USD 720 (SAARC country students pay Indian fee)
- Subscription for Members' Journal (Optional, for 1 year): Rs. 400
Fee concession of 75% is available for students from:
- Union Territories of Jammu & Kashmir and Ladakh
- Andaman and Nicobar Islands
- 8 North-East States: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura
(This concession is extended till 31st March 2028)
75% concession also available for wards of deceased ICAI members (applicable from April 1, 2022).
No. ICAI does not prescribe any age limit for registering or appearing in CA Foundation. Students of any age who have passed Class 12 can register.
CA Foundation registration is done online through ICAI's Self Service Portal:
1. Visit https://www.icai.org/post/students-services
2. Click on "Entry level forms [Foundation and Intermediate (Direct Entry)]"
3. You need a valid email address and mobile number for OTP-based registration
4. Upload softcopies of required documents
5. Documents will be verified and registration confirmed by the Institute
6. Study material can be ordered through icai-cds.org (Centralised Distribution System)
No personal visit or submission of physical documents is required.
CA Foundation Examinations are held three times a year:
1. January Examination
2. May Examination
3. September Examination
To appear in these exams, registration must be completed at least 4 months before the examination month.