CA Foundation Eligibility & Registration 2026: The Ultimate Guide

Your Roadmap to the First Milestone of Chartered Accountancy

The CA Foundation is more than just an exam; it is the gatekeeper to one of the most respected professions in the world. With the New Scheme of Education fully operational, the Institute of Chartered Accountants of India (ICAI) now conducts this exam three times a year (January, May/June, and September), giving you more flexibility than ever before.

This guide covers everything you need to know for the 2026 attempts—from eligibility loopholes to the exact registration steps.

1. Eligibility Criteria: Can You Apply?

The eligibility rules are designed to let students start early. You don’t need to wait until you graduate from school to begin your journey.

The “Two-Step” Eligibility Rule

The ICAI separates “Registration Eligibility” from “Exam Eligibility.”

Step 1: Registration (Provisional Admission)

• Requirement: You must have passed the Class 10th examination from a recognized board.
• Benefit: You can register immediately after Class 10 to start your 4-month mandatory study period early, effectively “saving” time.

Step 2: Examination (Writing the Paper)

• Requirement: You must have appeared for the Class 12th board exams.
• The Rule: You do not need your Class 12 result to write the CA Foundation exam. However, to pass the CA Foundation and move to the next level (Intermediate), you must eventually produce proof that you passed Class 12.

Pro Tip: If you are currently in Class 12 (appearing for boards in March 2026), you should register before Jan 1, 2026, to be eligible for the May/June 2026 attempt immediately after your school exams.

2. Important Dates & Deadlines (2026)

To write the exam, you must serve a mandatory 4-month study period after registering. Missing the cut-off date by even one day pushes you to the next session.

3. The Registration Process: Step-by-Step

The entire process is online via the ICAI Self Service Portal (SSP).

Documents to Keep Ready (Scanned)

1. Photo: Passport size, white background (20-50 KB).
2. Signature: Black ink on white paper (10-20 KB).
3. Proof of DOB: Class 10 Marksheet.
4. Qualification: Class 12 Admit Card (if appearing) or Marksheet (if passed).
5. ID Proof: Aadhaar Card, Pan Card, or Passport.
6. Special Category Certificate: If applicable (SC/ST/OBC/Differently-abled).

How to Apply

1. Create Account: Go to eservices.icai.org > Click “First Time User (New Student)”.
2. Fill Details: Enter name, DOB, gender, email, and mobile number.
3. Login: Use the User ID (e.g., APP/12345) and Password sent to your email.
4. Apply: Navigate to “Student Cycle” > “Apply for Foundation”.
5. Upload & Pay: Fill the form, upload documents, and pay the fee.
6. Wait: You will receive a Registration Number (e.g., NRO0123456) and a confirmation email within 7 days.

4. Fee Structure 2026

The registration is valid for 3 years. You do not need to pay this amount for every attempt, only the exam fee (approx. ₹1,500) is paid per attempt.

5. Exam Pattern & Syllabus (New Scheme)

The CA Foundation consists of 4 papers. The “Negative Marking” rule makes this exam tricky.

• Total Marks: 400
• Mode: Offline (Pen & Paper)

⚠️ Warning on Negative Marking:

For Paper 3 and Paper 4 (MCQs), 0.25 marks are deducted for every wrong answer. Blind guessing is dangerous!

6. Passing Criteria: The “40-50 Rule”

This is where most students get stuck. You need to meet two conditions simultaneously:

1. Subject-wise: Minimum 40% in each paper (40/100).
2. Aggregate: Minimum 50% in total (200/400).

Example: If you score 40, 40, 40, 40 (Total 160), you FAIL because you didn’t reach the 200 aggregate, even though you passed every subject individually.

7. Exemption (Direct Entry Route)

Do you already have a college degree? You might be able to skip the Foundation level entirely and start at CA Intermediate.

Who qualifies for Direct Entry?

• Commerce Graduates/Post-Graduates: Min. 55% marks.
• Other Graduates/Post-Graduates: Min. 60% marks.
• CS/CMA Passouts: Candidates who have cleared the Intermediate level of CS or CMA.

Note: Final year graduation students can also register provisionally for Direct Entry.

8. Frequently Asked Questions (FAQs)

Q: Can I register if I am waiting for my Class 12 results?
A: Yes! You will register as a “Provisional” candidate. You must upload your Class 12 marksheet on the SSP portal once your results are out to regularize your admission.

Q: Is there an age limit?
A: No, there is no minimum or maximum age limit for CA Foundation.

Q: How many times can I attempt the exam?
A: Your initial registration is valid for 3 years. After that, you can revalidate it for a nominal fee (approx ₹300-500) for another 3 years.

Your Next Immediate Step

If you are planning for the September 2026 attempt, you have time until May 1, 2026.

Examinations Equivalent to 12th Class Examinations

List of Examinations treated as equivalent to Senior Secondary Examination:

1. Board of Intermediate Education, Andhra Pradesh
2. Assam Higher Secondary Education Council
3. Bihar School Examination Board
4. Central Board of Secondary Education (CBSE)
5. Chhatisgarh Board of Secondary Education
6. Council for Indian School Certificate Examinations (CISCE)
7. Goa Board of Secondary and Higher Secondary Education
8. Gujarat Secondary & Higher Secondary Education
9. Board of School Education, Haryana
10. P. Board of School Education
11. J & K State Board of School Education
12. Jharkhand Academic Council
13. Government of Karnataka Department of Pre-University Education
14. Kerala Board of Higher Secondary Education
15. Maharashtra State Board of Secondary & Higher Secondary Education
16. Board of Secondary Education, Madhya Pradesh
17. Council of Higher Secondary Education, Manipur
18. Meghalaya Board of School Education
19. Mizoram Board of School Education
20. Nagaland Board of School Education
21. Council of Higher Secondary Education, Orissa
22. Punjab School Education Board
23. Board of Secondary Education, Rajasthan
24. Tamil Nadu State Board of School Examinations
25. Tripura Board of Secondary Education
26. P. Board of High School and Intermediate Education
27. Board of School Education, Uttarkhand
28. West Bengal Council of Higher Secondary Education
29. Chhatisgarh State Open School
30. P. State Open School
31. National Institute of Open Schooling
32. Rajasthan State Open School
33. The West Bengal Council of Ravindra Open Schooling
34. Banasthali Vidyapith
35. 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.
36. 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.
37. 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.