CA Foundation Eligibility Criteria 2026 - Age Limit, Qualification, Exemptions Rule

CA Foundation Eligibility Criteria 2026 - Age Limit, Qualification, Exemptions Rule

Sansar Singh ChhikaraUpdated on 26 Sep 2025, 03:28 PM IST

CA Foundation Eligibility Criteria 2026: The Institute of Chartered Accountants of India (ICAI) has prescribed the eligibility criteria of CA Foundation January 2026. Candidates before applying for the CA Foundation exam 2026 should check the eligibility criteria to avoid rejection of the CA Foundation registration. As per ICAI’s recent amendment, a student who has passed the Class 10 examination is eligible to register for the CA Foundation programme on a provisional basis. The CA Foundation eligibility 2026 specifies the requirements and conditions that candidates need to fulfill to be considered eligible to take the exam.

This Story also Contains

  1. CA Foundation Registration 2026 Dates
  2. CA Foundation eligibility criteria 2026
  3. CA Foundation Exemption Rules 2026
CA Foundation Eligibility Criteria 2026 - Age Limit, Qualification, Exemptions Rule
CA Foundation Eligibility Criteria 2026

The CA Foundation eligibility criteria 2026 specifies important details like CA Foundation exemption rules, CA Foundation eligibility age limit, educational requirements etc. ICAI also provides exemption to certain categories of candidates in the CA Foundation exam. Read the complete article to know more about eligibility for CA Foundation 2026 and other relevant details.

CA Foundation Registration 2026 Dates

Events

January 2026

Availability of exam form

November 3, 2025
Exam form last date (without late fee)
November 16, 2025
Exam form last date (with late fee)November 19, 2025

CA Foundation Jan 2026 exam date

January 18, 20, 22 and 24, 2026

CA Foundation eligibility criteria 2026

Candidates before registering for the CA Foundation exam 2026 should ensure that they fulfill the eligibility criteria of CA Foundation. ICAI had made some provisions in 25E,25F and 28F of the CA regulations that permit candidates of class 10 to get admission through a provisional route. The eligibility criteria for CA Foundation 2026 are given below:

  • CA Foundation eligibility age limit

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There are no CA age limit restrictions for candidates who want to apply for the CA Foundation exam.

  • Educational Qualification

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The educational qualifications guidelines set by ICAI are:

  • Candidates who have passed the Class 10 examination from the state or central government board or an equivalent examination can apply for the CA Foundation exam. However, these candidates can only take provisional admission that will be regularized after clearing Class 12 exams.

  • Candidates appearing in Class 12 or have already passed the exams can register for the CA Foundation exam.

  • Candidates who have passed Class 12 with a minimum of 50 percent marks can register

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List of examinations treated as equivalent to class 12 (senior secondary examination) for the CA Foundation exam.

Central Board of Secondary Education (CBSE)







Bihar School Examination Board




Council for Indian School Certificate Examinations (CISCE)




Chhattisgarh Board of Secondary Education




Board of Intermediate Education, Andhra Pradesh




Government of Karnataka Department of Pre-University Education




Kerala Board of Higher Secondary Education




Maharashtra State Board of Secondary and Higher Education




Board of Secondary Education, Madhya Pradesh




Goa Board of Secondary and Higher Secondary Education




Gujarat Secondary & Higher Secondary Education




Board of School Education, Haryana




H. P. Board of School Education




J & K State Board of School Education




Jharkhand Academic Council




Council of Higher Secondary Education, Manipur




Meghalaya Board of School Education

Mizoram Board of School Education




Nagaland Board of School Education




Board of Secondary Education, Rajasthan




Tamil Nadu State Board of School Examinations




Tripura Board of Secondary Education




U. P. Board of High School and Intermediate Education




Board of School Education, Uttarakhand




West Bengal Council of Higher Secondary Education




Council of Higher Secondary Education, Orissa




Punjab School Education Board




Chhattisgarh State Open School




M.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 the GCE O Level/GCSE/IGCSE in A, B or C grades and two passes at the GCE advanced level.




2 years of higher education or diploma course after qualifying the class 12th exam conducted by the Central or State Governments or have graduated or are admitted in a known recognised university.




Should have passed 12th from any university not mentioned above but recognized by the Association of Indian Universities (AIU)

Time Duration and Registration

Candidates had to register on or before September 1, 2025 for the upcoming Dec 2026 exams. Thus, one of the basic eligibility criteria is that candidates have to register with the Board of Studies (BoS).

CA Foundation Exemption Rules 2026

ICAI has specified certain CA Foundation exemption rules for some candidates and they don’t need to appear in the CA Foundation exam. Instead, they can register themselves for the second-level CA Intermediate course.

Exemptions in CA Foundation

Criteria

Exemption

UG & PG candidates

Candidates with an aggregate of 55% marks in graduation or pg in commerce stream or equivalent from a recognized university

NIOS

Undergraduate or pg candidates who have passed out from open university

Non-commerce

Candidates with bachelor’s or master’s degrees in a discipline other than commerce. They must have secured a minimum of 60% or equivalent marks from a recognized university

Also, check -

Frequently Asked Questions (FAQs)

Q: What is the minimum age limit to apply for CA Foundation exams 2026?
A:

There is no age limit to register for CA Foundation exam 2026.

Q: Can a candidate from a non-commerce background register for CA Foundation exams 2026?
A:

Yes, if the candidate has a bachelor’s or master's degree in a discipline other than commerce with 60% marks can get admission directly into the CA level 2 programme.

Q: What are the cut off dates for CA Foundation May 2026 registration?
A:

Candidates have to register on or before January 1, 2026 for the exam to be held in May 2026,

Q: Can I give the CA Foundation exam after completing my Class 10 exams?
A:

Yes, Class 10 pass candidates are eligible to apply for CA Foundation exam.

Q: is there any age limit for CA?
A:

No there is no age limit for CA

Q: Can we give CA foundation exam after 10th
A:

No, a person has to clear the 12th grade in order to be eligible to appear for the CA Foundation exam

Q: Is it possible to enroll in the CA Foundation programme after class 10 exams?
A:

Yes, candidates can enroll in the CA Foundation programme after class 10.

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Questions related to CA Foundation Exam

On Question asked by student community

Have a question related to CA Foundation Exam ?

Hello aspirant,

Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.

For more information you can visit our site by clicking on the link given below.

https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

Thank you

If you chose chartered accountant (CA), then you have to write several exams and practical training. Here are some exams to write in your road to pursue CA, that are conducted by ICAI.

  • If you have passed 10th, then you can take an entry level exam. This foundation course consists of 4 papers
  • If you are a graduate or postgraduate with specified marks or higher degrees or you passed the foundation course then you can register for the IPCC. It consists of 2 groups with 4 papers each.
  • After you pass either 1 or both groups of IPCC, you should pursue articleship.
  • After completion or if you still have 6 months of your articles hip time, you can appear for the CA final exams. It consists of 2 groups each consists of 4 papers.
  • Before appearing for your final exams, you should undergo AICITSS during the last 2 years of practical training.
  • After you have passed in final exams and articleship, you can be a member of ICAI and can use Chartered Accountant before your name.

Dear aspirant !

Hope you are doing well !

CA Foundation Exam Pattern 2024 – Details

  • The CA Foundation examination consists of four papers.
  • Paper 1 and Paper 2 are subjective type papers.
  • Paper 3 and Paper 4 are objective type papers.
  • The CA Foundation exam is conducted for a total of 400 marks, with each paper carrying 100 marks.

Candidates must successfully clear their 10th and 12th exams from a recognized educational institute . Also, the minimum mark they need to attain in their 12th standards is 50% aggregate. There is no age restriction to apply for the CA foundation.

The details of this exam is given below ;-

https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://finance.careers360.com/exams/ca-foundation-exam/amp&ved=2ahUKEwjev-n0t5KEAxWOSmwGHYFyBicQFnoECB0QAQ&usg=AOvVaw2eBxiO3YusK-Mh7jFbZ1Dp .

Hope it helps you !

Thanking you !!

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