CA Foundation eligibility is only 10+2 class. A student who has appeared in the Class 12 examination may register for CA Foundation Course. 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.
The Institute of Chartered Accountants of India (ICAI) conducts CA Foundation exams twice every year – May and November.
Eligibility for Registration in CA Foundation Course 2019
As per newly inserted Regulation 25E in the Chartered Accountants Regulations, 1988, you have to fulfill the following criteria to register yourself for the Foundation Course of ICAI. That means you will be eligible for registration in CA Foundation Course if you have:
1) Appeared in 12th Class Exam:
Senior Secondary (10+2) i.e. Higher Secondary (HS) Examination conducted by an examining body constituted by law in India; or
2) Appeared in 10+2 Equivalent Exam:
An examination recognised by the Central Government (CG) or the State Government (SG) as equivalent to 12th Class examination for the purpose of admission to graduation course.
Note: Scroll down to see, we have listed all examinations which are equivalent to 10+2 class exams.
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 May term of CA Foundation Exam: 31st day of December Last Year.
For December term of CA Foundation Exam: 30th day of June of Current Year.
Following are the cut-off date for appearing in the respective CA Foundation examinations:
Last Date for Registration
To Appear for Foundation Exams
|30-June-2019||November 2019 Exam|
May 2020 Exam
November 2020 Exam
May 2021 Exam
November 2021 Exam
May 2022 Exam
Examinations Equivalent to 12th Class Examinations
List of Examinations treated as equivalent to Senior Secondary Examination:
Board of Intermediate Education, Andhra Pradesh
Assam Higher Secondary Education Council
Bihar School Examination Board
Central Board of Secondary Education (CBSE)
Chhatisgarh Board of Secondary Education
Council for Indian School Certificate Examinations (CISCE)
Goa Board of Secondary and Higher Secondary Education
Gujarat Secondary & Higher Secondary Education
Board of School Education, Haryana
P. Board of School Education
J & K State Board of School Education
Jharkhand Academic Council
Government of Karnataka Department of Pre-University Education
Kerala Board of Higher Secondary Education
Maharashtra State Board of Secondary & Higher Secondary Education
Board of Secondary Education, Madhya Pradesh
Council of Higher Secondary Education, Manipur
Meghalaya Board of School Education
Mizoram Board of School Education
Nagaland Board of School Education
Council of Higher Secondary Education, Orissa
Punjab School Education Board
Board of Secondary Education, Rajasthan
Tamil Nadu State Board of School Examinations
Tripura Board of Secondary Education
P. Board of High School and Intermediate Education
Board of School Education, Uttarkhand
West Bengal Council of Higher Secondary Education
Chhatisgarh State Open School
P. State Open School
National Institute of Open Schooling
Rajasthan State Open School
The West Bengal Council of Ravindra Open Schooling
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.
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.
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.
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:
Obtains at one sitting a minimum of forty per cent. (40%) marks in each paper; and
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.
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.
CA Foundation Exam Fee:
Currently, CA Registration fee is approximately 9000 INR and CA Foundation exam fee is 1,500 INR.