CA Intermediate Eligibility Criteria 2026: The Complete Guide

The CA Intermediate is the second level of the Chartered Accountancy course. For 2026, the Institute of Chartered Accountants of India (ICAI) has fully operationalized the New Scheme of Education and Training, which brings significant changes—most notably the three-exams-a-year cycle and the unified articleship timeline.

Eligibility Pathways: Which Route Fits You?

Route A: Foundation Route

• Who is it for? Students who have cleared the CA Foundation exams.
• Prerequisite: You must have passed Class 12th from a recognized board.
• Timeline: You can register immediately after your Foundation results are declared.

Route B: Direct Entry Route (Exempt from Foundation)

• Who is it for? Graduates and professionals who want to skip the entrance level.
• Academic Requirements:
  • Commerce Graduates/Postgraduates: Minimum 55% marks.
  • Non-Commerce Graduates/Postgraduates: Minimum 60% marks.
  • Professionals: Passed CS Executive (ICSI) or CMA Intermediate (ICMAI).
• Provisional Registration: Final-year graduation students can register provisionally. You must submit proof of passing with the required marks within 6 months of your final exam to confirm your seat.

⚠️ Major Change for Direct Entry: Under the New Scheme, you do not start your Articleship (internship) immediately after registration. Like Foundation students, you must now complete an 8-month study period and pass both groups of exams before starting practical training.

2026 Exam Cycle & Registration Deadlines

ICAI now conducts exams thrice a year (January, May, and September). To be eligible for an exam, you must serve a mandatory 8-month study period after registration.

Tip: If you miss a deadline (e.g., registering on May 2nd), your attempt automatically shifts to the next cycle (May 2027).

Registration Fee Structure (2026)

Fees must be paid online via the Self Service Portal (SSP).

Note: Direct Entry students may have to pay an additional nominal fee (approx. ₹200) for the prospectus if not paid earlier.

Syllabus: The 6 Papers (New Scheme)

The New Scheme reduced the number of papers from 8 to 6.

Group 1

• Paper 1: Advanced Accounting (100 Marks)
• Paper 2: Corporate and Other Laws (100 Marks)
• Paper 3: Taxation (Section A: Income Tax Law; Section B: GST) (100 Marks)

Group 2

• Paper 4: Cost and Management Accounting (100 Marks)
• Paper 5: Auditing and Ethics (100 Marks)
• Paper 6: Financial Management and Strategic Management (50 Marks each) (100 Marks)

Passing Criteria & Exemptions

To clear the CA Intermediate level, you must meet the following strict criteria:

• Individual Pass: Minimum 40% marks in each paper.
• Group Pass: Minimum 50% aggregate marks in the entire group.
  • Example: If you score 40, 40, 40 in Group 1, your total is 120/300. You FAIL (despite passing individual subjects) because you didn’t reach the 150 (50%) aggregate.

The “Exemption” Advantage

If you fail a group but score 60 marks or more in any specific paper, you are granted an exemption for that paper.

• You do not need to re-write that paper for the next 3 attempts.
• In the next attempts, you only need to clear the remaining papers and maintain the 50% aggregate for the rest.

How to Register: Step-by-Step

1. Login: Go to the ICAI Self Service Portal (SSP).
2. Authenticate: If you are a new user (Direct Entry), click “First Time User (New Student)”. Foundation students can log in using their existing WRN/NRO number.
3. Form Selection: Select “Student Cycle” > “Intermediate Registration Form”.
4. Fill Details: Pre-filled details will appear for Foundation students. Direct Entry students must upload marksheet data.
5. Upload Documents: Upload scanned photo, signature, and marksheets (100KB – 300KB size).
6. Payment: Pay the fees via CC/DC/NetBanking/UPI.
7. Confirmation: Wait for the “Registration Approved” email (usually takes 5-10 working days). Your study material coupon will be generated after this.