ICAI CA Exam 2025: Check Latest Eligibility Criteria for CA Foundation, Inter and Final

ICAI CA Exam 2025: Check Latest Eligibility Criteria for CA Foundation, Inter and Final

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Vipra
Vipra Shrivastava
Senior Manager - Content
Updated on Nov 21, 2024 15:29 IST

ICAII conducts and regulates the profession of Chartered Accountancy in India. Since it is the sole regulatory body, it determines the CA eligibility criteria too. Check latest eligibility criteria for CA Foundation, Inter and Final courses and exams released by the ICAI. 

CA exam eligibility criteria

Eligibility criteria to apply for CA Foundation, Inter and Final

ICAI CA eligibility criteria 2025 - To pursue the profession of Chartered Accountancy, one has to complete the professional course by the ICAI. Every year, lakhs of candidates register for the CA course in India. The main criteria for CA is having a strong background in Mathematics. Apart from that, one needs to fulfill certain academic requirements too. Students can go through the latest CA eligibility criteria and latest academic requirement for the exams, release by the ICAI.

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The students can check the ICAI Self Service Portal (SSP) and ensure that they meet the eligibility criteria to be able to effortlessly fill the CA application form 2025 exams at SSP. Given below are the points to note for ICAI CA exams and eligibility criteria for CA Foundation, CA Intermediate and CA Final

Q:   How many attempts are allowed in CA course?

A:

In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams. 

Q:   What is the eligibility criteria for pursuing CA course?

A:

The minimum eligibility criteria for pursuing CA course is class 12 pass or equivalent from a recognised institute or university. Candidates who have completed graduation can directly take admission at CA Intermediate level. Check below:

CA Foundation Eligibility Criteria

  • Candidates who have passed Class 12 or equivalent examination from a recognised board are eligible.

 Candidates who have:

  • Registered with Board of Studies on or before 30 June of the examination year
  • Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.

CA Intermediate Eligibility Criteria 

  • Candidates who have passed CA Foundation examination or equivalent examination are eligible
  • Candidates who have registered for previous CA Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II), Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) are eligible
  • Candidates who have completed graduation or post-graduation in any stream from a recognised institute of India are also eligible

CA Final Eligibility Criteria

  • Candidates who have passed the CA Intermediate examination or Professional Education Examination – II/PCC/IPCC, are eligible to apply for the CA Final exam
  • They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form
  • For PE-II stream student and PE-II stream students converted to IPCC – Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before October 31 of the examination year.
  • For PCC stream students - The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year
  • For Intermediate IPCC students – The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before April 30 of the examination year.
  • For students converted from PE-II to PCC as well as for students converted from PE-II to PCC and then to IPCC - The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before October 31 of the examination year.
  • Candidates who have taken termination are advised to re-register for the balance period of training

Q:   How to become CA. Which course can I pursue?

A:
For CA, you have to clear 3 levels. 1. Common Proficiency Test needs to be qualified. 2. Integrated Professional Competence Course needs to be qualified. 3. Three years article ship or training has to be undergone under a Practicing Chartered accountant CA Final exams need to appear for. These steps need to be followed after 12th but if you are graduate then there is no need to appear in CPT (1 level). Salary packages are very attractive. In the beginning, you can work under some CA or can join any company. After gaining experience you can also start your own practice. Good luck.

Points to Check Before Filling the CA Exam Form- Foundation, Inter, Final

  • Candidates are required to have valid login credentials on SSP. They can create a login at https://eservices.icai.org/.
  • Candidates must have a valid course registration. In case of lapsed course registration, candidates must revalidate/convert on SSP.

Revalidation: CA Final course registration is valid for 5 years. For CA Intermediate course, it is valid for 4 years and for CA Foundation course it is valid for 3 years. Students are required to revalidate the same from the Self Service Portal on expiry of the said period. The fee for revalidation is:

  • INR 500 for CA Final
  • INR 400 for CA Intermediate
  • INR 300 for CA Foundation

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Conversion: Candidates who are registered under Old Scheme compulsorily have to convert on Self Service Portal from CA Final Old Course to CA Final New Course, CA Intermediate (IPCE) to CA Intermediate by paying INR 1,000 and from CA CPT to CA Foundation by paying INR 500.

  • Candidates can change or upload a better quality latest photograph and signature on the Self Service Portal before filling up the exam form. The photo and signature must be as per the acceptable dimensions.
  • Candidates whose articleship status (CA Final/Intermediate Direct Entry) is in pending mode due to documentation must get the status updated on SSP.
  • CA Intermediate students whose Registration Mode ( i.e. route through which you have registered for Intermediate course like CPT/Foundation/Graduate/ICSI etc.) is not appearing on the dashboard can raise a ticket in SSP for resolving of it before the commencement of November 2022 exam applications.

Helplines:

CA Foundation: foundation_examhelpline@icai.in

CA Intermediate: intermediate_examhelpline@icai.in

CA Final: final_examhelpline@icai.in

Q:   What is the passing marks in CA Final?

A:

The passing marks for CA Final is minimum of 40 per cent aggregate in each individual subject and 50 per cent aggregate of all the subjects at one sitting in either both the groups or a single group. Candidates who do not score the minimum percentage, have to take the exam again in the next cycle.

Students can make as many attempts as they can because, to complete the Chartered Accountancy course, one needs to clear all the course levels with passing marks. The CA course is of a very high difficulty level and even the toppers manage to score not more than 70-75 per cent. A large number of students cannot clear a course level in one go. The pass percentage hovers around 25 to 30 percentile.

Q:   Should I do CA or MBA after completing my BBA.

A:
It depends on you whether you want to pursue CA or MBA. I can give you some brief about both the courses through which you can find that which course you may pursue. In CA it is a minimum of 4years of course and full of accounting, taxation and much more detailed study required. After completing CA you may apply in MNCs or establish your firm as well. It is a really good and hardworking course throughout life as it will be connected with your whole life. In MBA, it is of 2year course. You may pursue a specific field such as HR, banking and finance, marketing and etc. You can apply in MNCs and you can start with your startup as well. Both are good courses and good from individual perspectives. Please choose wisely.

Q:   What if I don't clear the CA Final course? Can I reappear for the exam?

A:

If a candidate is unable to clear the CA Final course exam in the first attempt, they can reappear. The initial registration for Final Course is valid for five years, which means each candidate gets 10 attempts. After five years, they can register again for the next five years. The certificate to practice Chartered Accountancy as a profession is given to any student by the ICAI only after they clear the final level. Irrespective of the number of attempts they have made to clear it. Until they clear the CA Final level and get the certificate, they cannot practice as a professional.

Q:   What is the criteria of shortlisting by the companies for ICAI CA placements?

A:

The criteria for shortlisting candidates for placements is determined by the participating organizations themselves. The maximum number of shortlisting by recruiting entities cannot exceed 10 times the number of vacancies they declared for Chartered Accountancy.

Also, the participating organisations usually shortlist candidates depending upon overall educational qualifications, number of attempts, other attributes, Completion of Articleship training and in case a greater number of candidates qualify the selection criteria companies may choose on random basis as per their choice.

Organisations participating in the Campus Placement Programme prefer that the candidates selected by them should be ready to join the organisations immediately and should not claim that their Articleship training is pending and require more time to join.

Q:   Can I pursue CA after graduation?

A:

Yes, one can pursue the ICAI CA course after graduation. Such candidates will not have to complete the CA Foundation level first. They can directly register for the CA Intermediate course and pursue the professional certification course. If the candidate has completed graduation with a commerce degree, it will be advantageous for them in pursuing CA. Many CA aspirants pursue BCom or BCom (Hons) before registering for the Chartered Accountancy course. It helps them in coping with the vast syllabus of the CA programme better. A lot of topics that are a part of the CA course, are taught in BCom and BCom (Hons) courses.

CA Foundation Eligibility Criteria 2025

Given below is the eligibility criteria to fulfill for filling up the CA Foundation exam form. The CA Foundation exam is conducted in January, June and September. 

  • Candidate should be registered in CA Foundation Course.
  • Candidate should be converted to from CA CPT to CA Foundation before filling the exam form.
  • Candidate must have either passed class 12 from a recognized Board or appeared in the Class 12 exam.
  • Class 12 pass students must upload their marksheet in SSP and students appearing in class 12 exam must upload their admit card.

Also Read:

CA Intermediate Eligibility Criteria 2025

Given below is the eligibility criteria to fulfill for filling up the CA Intermediate exam form phase. The CA Intermediate exam is conducted in January, May and September. 

Through CPT/PE-I/Entrance/ Foundation

Candidates registered for CA Intermediate course based on having passed CPT/PE-I/Entrance/Foundation or candidates converted to CA Intermediate from IPCE/Intermediate(IPC)/Intermediate(Erstwhile)/PE-II/PCE, the eligibility criteria is 8 months study course as on first day of the month in which examination to be held i.e. registered on or before relevant month.

Through Direct Entry (Graduates/Post Graduates)

  • Candidates registered for or converted to CA Intermediate through Direct Entry (Graduates/Post Graduates), the eligibility criteria is 9 months of articleship, i.e. commenced articleship on or before relevant month.
  • Candidates registered through CA CPT route and appeared in the CA Intermediate (IPC) exam in one or both groups but did not qualify both the group or either of groups and converted to Intermediate (IPC) under the Direct Entry Scheme and now converted to Intermediate, the eligibility criteria is commencement of articleship on or before relevant month or;
  • Candidate who registered through CA CPT/CA Foundation route and appeared in the CA CA Intermediate exam in one or both groups but did not qualify both the group or either of groups and now converted to Direct Entry Scheme, the eligibility criteria is commencement of articleship on or before relevant month.

Through Direct Entry (Inter level pass of Company Secretaries of India or the ICSI)

  • Candidates registered for or converted to CA Intermediate by passing Inter level of Institute of Company Secretaries of India or the Institute of Cost Accountants of India, the eligibility criteria is 8 months study course.

Also Read:

CA Final Eligibility Criteria 2025

Given below is the eligibility criteria to fulfill for filling up the CA Final exam form. The CA Final exam is conducted in May and November. 

  • Candidates should have registered/Converted for CA Final New course.
  • The candidate must have completed 3 years or 3½ years, as the case may be, of articled training as on the date of filling the CA Final exam application form
  • The candidate must be due to complete 3 years or 3½ years, as the case may be, of articled training including excess leave, if any, on or before October
  • PE-II stream student and PE-II stream students converted to IPCC/IIPCC: The candidate must be in service and serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years.
  • PCC stream: The candidate must be in service and serving the last six months of articled training including excess leave, If any, and due to complete 3½ years.
  • Intermediate/IPCC/IIPCE: The candidate must be in service and serving the last six months of training including excess leave, If any, and due to complete 3 years.

Also Read:

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Vipra Shrivastava
Senior Manager - Content

Vipra is a massive Breaking Bad fan. When not watching crime drama series, she spends time in updating the list of places she wants to visit and people she wants to meet, but she is happiest in the company of dogs. ... Read Full Bio