Eligibility & Admission
CA Intermediate can be joined via the Foundation route or Direct Entry for eligible graduates and postgraduates.
Two routes:
1. Foundation Route: Students who have passed CA Foundation.
2. Direct Entry Route: Graduates/Postgraduates in Commerce with at least 55% marks, or in other streams with at least 60% marks. Students in the final year of graduation can register provisionally. SC/ST candidates get a 5% relaxation in both streams.
There are two routes to register for CA Intermediate:
Route I — Foundation Route:
- Pass Class XII
- Pass CA Foundation Examination
- Register for Intermediate Course
Route II — Direct Entry Route (without Foundation):
a) Commerce Graduates/Post-Graduates: Minimum 55% marks in graduation/post-graduation
b) Other stream Graduates/Post-Graduates: Minimum 60% marks
c) CS or ICMAI Intermediate qualified candidates: Directly eligible
d) CS or ICMAI Final qualified candidates: Also eligible for direct entry
Commerce graduates/postgraduates need at least 55% marks. Graduates/postgraduates in other streams (Science, Arts, etc.) need at least 60% marks. For SC/ST candidates, the requirement is 50% for Commerce and 55% for other streams. The percentage is calculated on total marks in the final year or aggregate as per university rules.
Yes. Commerce graduates and post-graduates with minimum 55% marks in aggregate in graduation can register directly for CA Intermediate Course without appearing in CA Foundation. Other stream graduates (science, arts, etc.) need minimum 60% marks. This is the Direct Entry Route.
Yes. Final-year students can register provisionally for CA Intermediate via Direct Entry. They must submit proof of qualifying graduation marks within the period specified by ICAI. If they fail to meet the mark requirement, the registration is cancelled.
No. Direct Entry students (eligible graduates/postgraduates) are fully exempt from CA Foundation. They can register directly for CA Intermediate and proceed to CA Final after clearing Intermediate, without any Foundation requirement.
Yes. Students who are in the final year of graduation/post-graduation can apply for provisional registration to CA Intermediate Course. The provisional registration will be confirmed only on submission of admit card for the graduation exam. If they fail to secure the prescribed minimum marks (55% for commerce, 60% for others), the provisional registration will be cancelled with no refund and no credit for theoretical education.
CA Intermediate Registration Fee:
- For Indian students: Rs. 18,000
- For foreign students: USD 1,000 (SAARC country students pay Indian fee)
75% fee concession is available for students from J&K, Ladakh, Andaman & Nicobar, and 8 North-East states (extended till 31st March 2028). Wards of deceased ICAI members also get 75% concession.
Yes. Candidates who have passed the Intermediate level examination of ICSI (Company Secretaries of India) are eligible for direct registration to CA Intermediate Course through the Direct Entry Route. Similarly, ICMAI (CMA) Intermediate qualified candidates are also eligible.
