ICAI Eligibility Criteria 2026 

The ICAI (Institute of Chartered Accountants of India) mandates specific eligibility criteria for candidates aspiring to appear in the Chartered Accountancy (CA) examinations conducted in 2026. The ICAI 2026 eligibility criteria vary depending on the stage of the CA course—Foundation, Intermediate, or Final—and are designed to ensure that candidates possess the requisite academic qualifications and practical training that align with professional standards. Understanding these eligibility norms is crucial for aspiring CAs to maintain their eligibility throughout the examination process and professional development journey.

This comprehensive overview will help candidates understand the ICAI 2026 eligibility framework for ICAI 2026 CA exams, ensuring they plan their academic and practical training milestones to meet ICAI’s standards for successful progression in the Chartered Accountancy course.

CA Foundation Eligibility Criteria 2026

For the CA Foundation level, the eligibility has been relaxed to encourage early registration and preparation. Candidates can provisionally register for the CA Foundation course immediately after passing the Class 10 (Secondary School) examination. However, to appear for the Foundation exam, candidates must have qualified their Class 12 (Senior Secondary) or its equivalent examination from a recognized board.

There is no upper age limit to register or appear for the CA Foundation exam. The registration with ICAI Board of Studies (BoS) is mandatory before the specified deadlines issued by the institute. Moreover, candidates who are currently appearing for their Class 12 exams can also register provisionally and become eligible to appear for the Foundation exam once they pass the board exams.

CA Intermediate Eligibility Criteria 2026

For direct entry into the CA Intermediate exam, candidates must hold either a graduate or post-graduate degree from a recognized university. Commerce graduates or postgraduates with a minimum of 55% aggregate marks and non-commerce graduates with a minimum of 60% aggregate marks are eligible for direct registration in CA Intermediate, bypassing the Foundation level. Candidates who qualify in the CA Foundation exam are automatically eligible for the Intermediate exam registration.

This level requires candidates to be aware of enrolment deadlines and proper registration to appear in the exams. The intermediate level aims to build on the foundational concepts with increased difficulty in topics related to accounting, taxation, auditing, and management.

CA Final Eligibility Criteria 2026

To be eligible for the CA Final exam in 2026, candidates must have successfully cleared both groups of the CA Intermediate exams. Additionally, completion of the prescribed articleship training is mandatory. Candidates typically undergo 3 years of practical training (articleship) under a practicing Chartered Accountant or an authorized establishment, which imparts essential on-the-job skills along with exam theoretical knowledge.

The candidate should have either completed or be in the final six months of articleship training as of the date of application for the Final exam. Candidates must also complete mandatory integrated courses such as the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) before appearing for the final examination. Moreover, ICAI has introduced Self-Paced Online Modules (SPOM) tests as part of eligibility, which candidates must clear as applicable.

Points to be Remembered

• Registration deadlines for each level are strictly enforced by ICAI, and candidates must ensure timely enrolment.
• Candidates already registered in old CA courses migrating to the new scheme should consult eligibility requirements carefully.
• Candidates failing to meet eligibility criteria at any stage may have their exam registrations rejected.
• ICAI may periodically update eligibility policies, so candidates should regularly check official notifications.

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FAQs

Q1. Who is eligible to register for the CA Foundation exam in 2026?

Ans. Candidates who have passed Class 10 can provisionally register, but they must clear Class 12 before appearing for the Foundation exam.

Q2. Can graduates with non-commerce backgrounds directly join the CA Intermediate course?

Ans. Yes, graduates with at least 60% aggregate marks in any stream can directly register for the CA Intermediate level without appearing for the Foundation exam.

Q3. What articleship requirements must a candidate fulfill before appearing for the CA Final exam?

Ans. Candidates must complete a prescribed period of 3 years of articleship training, or be in the last six months of training as on the exam application date, with required courses like AICITSS completed.

Q4. Are there any age restrictions to appear for CA exams?

Ans. No, ICAI does not impose any age restrictions for appearing in any of the CA examination levels.

Q5. What are Self-Paced Online Modules (SPOM), and are they mandatory?

Ans. SPOM tests are online modules covering subjects like Corporate and Economic Laws and Strategic Cost & Performance Management, mandatory for final exam eligibility as per ICAI’s new educational reforms.