CA Foundation January 2026: Eligibility Criteria, Registration Deadlines, and Requirements

Hello future Chartered Accountants! AUBSP guide you through everything you need to know about the ICAI Foundation Examination – January 2026. If you’re planning to appear in this crucial exam, you must first ensure that you meet the eligibility criteria through the Self Service Portal (SSP). AUBSP strongly advises checking your eligibility in advance to enjoy a smooth application process without last-minute surprises. Let’s walk through all the vital points you should be aware of!

To be eligible to appear for the ICAI CA Foundation January 2026 exams, you must meet the following criteria:

1. Registration Deadline: You must have registered for the Foundation Course on or before September 1, 2025.
2. CPT Conversion (if applicable): If you were previously registered under the CPT (Common Proficiency Test) scheme, you must have successfully converted to the Foundation Course by the date you fill out the examination form.
3. Educational Qualification: You must have either of the following:
   • Appeared in the 12th Standard Board Examination from a recognized board. In this case, you will need to upload a copy of your 12th Class Admit Card in the Self-Service Portal (SSP). OR
   • Passed the 12th Standard from a recognized board. In this case, you will need to upload a copy of your 12th Class Mark sheet in the Self-Service Portal (SSP).

In summary, ensure your Foundation registration is complete by the deadline, complete any necessary CPT conversion, and have the required documentation related to your 12th standard examination ready for upload.

CA Foundation Eligibility Criteria for January 2026 Examination

(Comprehensive Guide for Aspiring Chartered Accountants)

The Chartered Accountancy (CA) Foundation Course is the first stepping stone for students aspiring to build a successful career in accounting and finance. The Institute of Chartered Accountants of India (ICAI) has laid down specific eligibility criteria for candidates wishing to appear for the CA Foundation January 2026 examination. It is crucial for aspirants to thoroughly understand and comply with these requirements to avoid any last-minute disqualification.

Below is a detailed breakdown of the eligibility conditions:

1. Registration Requirement

Deadline: Candidates must ensure that they are registered under the Foundation Course of ICAI on or before 1st September 2025.

Importance: Registration with ICAI is the first formal step toward appearing in the CA Foundation examination. It allows students to access study material, attend coaching programs, and stay updated with ICAI notifications.

2. Conversion from CPT to Foundation Course (If Applicable)

The ICAI Foundation Exam is the first formal step towards becoming a Chartered Accountant. It’s essential that candidates are registered for the Foundation Course on or before 1st September 2025. If you were initially registered under CPT (Common Proficiency Test) and have since converted to Foundation Course, you are also eligible — just make sure this conversion is properly reflected on the SSP at the time of filling out your exam form.

In other words, candidates who were earlier registered under the Common Proficiency Test (CPT) route must ensure that they have converted their registration to the Foundation Course. The conversion must be completed before filling the examination form for the January 2026 attempt.

Note: Without proper conversion, former CPT students will not be eligible to apply for the Foundation exam under the revised scheme.

3. Educational Qualification Requirement

Now, let AUBSP highlight a critical point: You must have appeared for your Class 12 (Senior Secondary Examination) from a recognized board. You need to upload either your 12th-grade mark sheet or admit card to SSP before applying. If you’re applying provisionally because your results are awaited, you must upload the final document by 20th December 2025. Missing this deadline means you won’t get your admit card for the January 2026 exam — and we definitely don’t want that happening to you!

In addition to registration, candidates must satisfy the educational criteria as follows:

Option 1: Appeared for Class 12th Examination
Candidates who have appeared for their 12th Standard (Senior Secondary) Board Examinations from a recognized board must upload a copy of their Class 12th Admit Card in the Self Service Portal (SSP) of ICAI. OR

Option 2: Passed Class 12th Examination
Candidates who have already passed their Class 12th examination must upload a copy of their Class 12th Marksheet in the SSP Portal.

Recognized Boards: The board must be recognized by the Central Government or State Government authorities.

Additionally, here’s some good news! If you’ve completed schooling through Open Schooling Boards, International Boards like GCSE/IGCSE, or a recognized Diploma post-10th standard, you are eligible too, subject to equivalence certification by AIU (Association of Indian Universities).

List of Recognized Boards (Highlights)

You must have appeared in your Senior Secondary Examination conducted by recognized bodies like CBSE, CISCE, State Boards (Maharashtra, Tamil Nadu, UP, etc.), National Institute of Open Schooling (NIOS), and even International Boards like GCSE/IGCSE with equivalence certificates from AIU. Students who have completed two years of post-10th Diploma education are also eligible.

Important Notes for Candidates

Mandatory Upload: It is compulsory to upload the correct supporting documents (Admit Card or Marksheet) in the SSP portal. Incomplete documentation can lead to rejection of the examination form.

Timely Action: Students must ensure that their registration, conversion (if applicable), and document uploads are completed well in advance to avoid technical issues during the exam form submission window.

SSP Portal: The Self Service Portal (SSP) of ICAI is the exclusive platform for registration, document uploads, and other student services. Candidates should familiarize themselves with the portal functionalities early on.

Another very important detail that AUBSP wants you to remember is about your registration status. If your course registration has lapsed, you must revalidate or convert it via the SSP portal. Only students with a valid and active registration can apply.

FAQs on CA Foundation Eligibility Jan 2026

1. What is the eligibility requirement for the ICAI Foundation Examination January 2026?
To be eligible, candidates must be registered in the Foundation Course by 1st September 2025 or converted from CPT to Foundation. Additionally, candidates must have passed or appeared in the Senior Secondary (10+2) Examination from a recognized board.

2. What is the last date for Foundation Course registration?
The last date for Foundation Course registration is 1st September 2025.

3. Can I apply for the Foundation exam if I haven’t yet received my Class 12 results?
Yes, you can apply provisionally, but you must upload your Class 12 Marksheet or Admit Card by 20th December 2025, or else your admit card for the exam will not be issued.

4. How do I verify my eligibility for the exam?
You can verify your eligibility by logging into the Self Service Portal (SSP) and checking your registration status and 12th exam details.

5. What happens if my registration has lapsed?
If your registration has lapsed, you must revalidate or convert it through the SSP portal before applying for the examination.

6. Can I take the exam if I am enrolled in an Open School Board or an International Board?
Yes, Open School Boards and International Boards like GCSE/IGCSE are recognized for eligibility, provided you submit an equivalence certificate from the Association of Indian Universities (AIU).

7. When should I upload my 12th marksheet?
You must upload your 12th Marksheet or Admit Card while filling out the exam form on SSP, and if applying provisionally, upload it before 20th December 2025.

8. What if I missed the deadline for uploading my Class 12 results?
If you miss the deadline of 20th December 2025 for uploading your Class 12 results, you will not be issued an admit card for the Foundation Exam in January 2026.

9. Is there any age limit for the Foundation Examination?
No, there is no specific age limit mentioned for the Foundation Examination.

10. Can students from non-recognized boards apply for the Foundation Exam?
Students from boards that are not recognized by AIU cannot apply. You must check with the AIU to confirm if your board is recognized.

11. What are the documents required for applying for the Foundation Examination?
You need to upload your Class 12 Marksheet or Admit Card, along with your registration details and any relevant documents if your course has lapsed.

12. How do I know if my course registration is valid?
Log into the Self Service Portal (SSP) to verify the validity of your course registration. If your registration is not valid, revalidate or convert it on the portal.

13. What should I do if I am not able to upload my 12th class document before the deadline?
If you fail to upload your 12th document by the deadline (20th December 2025), you won’t receive an admit card, and you may not be allowed to sit for the exam.

14. Can I apply for the exam if I am pursuing a diploma after class 10?
Yes, students who have completed a Diploma course after 10th grade and are admitted to a graduation course are eligible to apply for the Foundation Examination.

15. Are there any specific boards whose examinations are treated as equivalent to Senior Secondary Exams?
Yes, various state boards, including CBSE, CISCE, and many other regional and open schooling systems, are recognized. A detailed list of these boards can be found on the ICAI website.

16. Will I get my admit card if my documents are uploaded late?
No, if your documents, especially your 12th exam results, are uploaded after the deadline of 20th December 2025, your admit card will not be issued.

17. What is the deadline for submitting the application for the exam?
The application deadline typically aligns with the document upload deadline, which is 20th December 2025 for this exam cycle.

18. Can I apply for the exam if I completed my 12th through distance learning or an open university?
Yes, students who completed their 12th through recognized distance learning or open universities, as long as the qualifications are equivalent to the 10+2 standard, can apply.

19. What if I have completed my Class 12 in a foreign country?
Students who completed their Class 12 from a foreign country can apply, but they need to submit an equivalence certificate from the Association of Indian Universities (AIU).

20. How do I check if my examination board is recognized?
You can check whether your examination board is recognized by visiting the ICAI website or confirming with the Association of Indian Universities (AIU).

The CA Foundation Examination is a prestigious and challenging gateway into the professional world of Chartered Accountancy. Ensuring compliance with ICAI’s eligibility conditions is the first and most critical step toward success. Aspiring students must stay vigilant about deadlines, complete their formalities in a timely manner, and keep all required documents ready.

By adhering strictly to the eligibility requirements, students can confidently set out on their journey to becoming a Chartered Accountant with ICAI — a qualification respected globally for its excellence and rigor.