CA Foundation Eligibility Criteria 2024 for Registration

ICAI CA Foundation eligibility 2024 for registration is class 10 pass. New eligibility to register in entry level of Chartered Accountancy course.

CA Foundation Eligibility Criteria 2024: If you have passed in 10th class or its equivalent examination, you are eligible for admission in CA Foundation course in 2024-25.

CA Foundation eligibility has been changed after amendments in Regulations 25E, 25F & 28F of Chartered Accountants Regulations, 1988. Now, you can provisionally register in the Foundation Course of ICAI after passing Class X examinations. However, provisional admission to Foundation course will only be regularized once the candidate clears Class XII exams.

A student who has passed in the Class X examination may register for CA Foundation Course. However, if you have completed your graduation, you need not require to register for CA Foundation Course. Graduates are exempted from CA Foundation registration. They may directly register for CA Intermediate Course.

After registration you have to complete at least 4 months study period. Thereafter, you will be eligible for appearing in CA Foundation Examination only after appearing 10+2 i.e. the Senior Secondary Exam.

The Institute of Chartered Accountants of India (ICAI) conducts CA Foundation exams twice every year. Admission is open for the coming CA Foundation exams to be held in the month of Dec 2024.

A student registered on or before 1st February, 2024, you will be eligible for appearing in June 2024 CA Foundation examination. If you registered on or before 1st August, 2024 will be eligible to appear in December 2024 exams.

This will help the students to prepare for Foundation course while pursuing Class XI & XII and thus students would have ample time to update their knowledge & acquire requisite techniques to appear & pass CA Foundation with flying colors.

CA Foundation Eligibility Criteria for Registration in 2024

The Institute has recently got the approval of Government of India for amending the Regulations 25E, 25F & 28F of Chartered Accountants Regulations, 1988 which now enables candidate to provisionally register in the Foundation Course of ICAI after passing Class X examinations.

Thus, you have to fulfill the following criteria to register yourself for the Foundation Course of ICAI. That means you will be eligible for admission in ICAI Foundation Course if you have satisfied the following CA Foundation eligibility criteria 2024:

Provisional Registration:

You are eligible for admission in CA Foundation course after passing in Secondary School Examination (Class X) or matriculation exams or Madhyamik Pariksha conducted by an examining body constituted by law in India.

In other words, an examination recognised by the Central Government (CG) or the State Government (SG) as equivalent to 10th Class examination for the purpose of admission to Higher Secondary Education or HSC.

Note that your provisional admission to Foundation course will only be regularized once you clears Class XII exams.

Regular Registration:

If you have passed Class XII examination then you are eligible to get registered with ICAI for CA Foundation course as a regular candidate. And you will appear in CA Foundation examination after appearing in Class XII examination.

Note: Scroll down to see, I have listed all examinations which are equivalent to 10+2 class exams.

Graduate students are eligible for direct admission to CA Intermediate course i.e. they are exempted from passing CA Foundation examination.

[Last date is 01-02-2024 for June 2024]

CA Foundation Course Registration Fee:

The council shall fix the fee from time to time for registration to the CA Foundation Course. However, such fee shall not exceed ₹25,000.

Currently, CA Foundation Registration Fee is ₹9,000 or if you are paying in dollar (for foreign students) then you have to pay $700 only.

Eligibility for Admission to the CA Foundation Examination 2024

In accordance with the newly inserted Regulation 25F, the following candidates shall be eligible for admission to the CA Foundation Examination to be conducted by the CA Institute.

1) Register with ICAI:

You have to register with the Board of Studies (BOS) of the Institute of Chartered Accountants of India on or before the following last date:

  • For June term of CA Foundation Exam: 1st day of February of current year.
  • For December term of CA Foundation Exam: 1st day of August of Current Year.

CA Foundation admission cut-off date is 1st February 2024 for appearing foundation exam to be conducted in June 2024.

The last date is 1st August, 2024 to register on official website with ICAI for eligible to appear in the CA Foundation December 2024 Examination.

Advantages with New Entry Requirement:

  1. Students can Provisionally Register themselves for CA Foundation Course after passing the Class X examination hence providing them with more time for developing, understanding and preparing for the professional course.
  2. Complete four months study period while pursuing Class XI & XII
  3. Appear in Foundation Examination in the month of May/June immediately after appearing in Class XII examination.
  4. Complete CA course and become Chartered Accountant, 6 months in advance, due to early admission.

2) Class XII Passed Candidates:

You can register in Foundation course if you have passed the Senior Secondary (10+2) examination conducted by an examining body constituted by law in India or an examination recognised by the Central Government or the State Government as equivalent thereto for the purpose of admission to graduation course.

Accordingly, you are eligible to register with Board of Studies (BoS) of ICAI just after passing Class X and appear for CA Foundation exam after appearing in 12th examination.

Following are the cut-off date for appearing in the respective CA Foundation examinations:

Last Date for RegistrationTo appear in Foundation Exams
1st February 2024June 2024
1st August 2024Dec 2024
1st February 2025June 2025
CA Foundation Registration Last Date

To appear in respective CA Foundation exam you have to complete four months study period. Register till 1st August 2024 for December 2024 term of CA Foundation Examination.

In case you register on or after 2nd August 2024 but on or before 1st February, 2025, you will be eligible for CA Foundation June 2025 exams under the Revised Scheme of Education and Training.

CA Foundation Exam Fee

A candidate for the Foundation examination shall pay fees fixed by the Council of CA Institute. However, in any case such fee shall not exceed ₹10,000. A candidate for the Foundation examination shall be examined in the syllabus approved by the Council from time to time.

Currently, CA Foundation exam fee is ₹1,500 or $325 for foreign students appearing in Abu Dubai, Dubai and Muscat foreign exam centres.

Requirement for passing CA Foundation Examination

According to newly inserted Regulation 36B, a candidate for the CA Foundation Examination shall ordinarily be declared to have passed the examination if he:

  1. Obtains at one sitting a minimum of forty per cent. (40%) marks in each paper; and
  2. A minimum of fifty per cent. (50%) marks in the aggregate of all the papers.

Note that the Council of CA Institute has approved the criteria of negative marking for Papers 3 & 4 only and not for subjective papers i.e. 1 & 2.

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.


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