CA Foundation Eligibility Criteria 2026: Qualification & Age Limit
Check CA Foundation Eligibility Criteria 2026, including qualification, registration, age limit, appearing student rules, documents required, and common mistakes explained in detail.
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Choosing Chartered Accountancy as a career is a big and life-changing decision for many students. Before starting this journey, the very first question that comes to mind is whether you are eligible to register and appear for the CA Foundation course. Every year, thousands of students search for clear and reliable information about CA Foundation eligibility, but often end up confused because of scattered or incomplete details.
The Institute of Chartered Accountants of India (ICAI) has clearly defined eligibility rules for the CA Foundation. However, understanding these rules simply and practically is important so that you do not make mistakes while planning your registration. This article explains the CA Foundation Eligibility Criteria 2026 in a student-friendly manner, covering who is eligible to apply, educational requirements, provisional registration, age limit, required documents, common mistakes, and more.
Highlights of CA Foundation Eligibility Criteria
CA Foundation eligibility criteria set by ICAI. Candidates need to fulfil the requirements to fill out the registration form and appear for the CA Foundation level. The highlight table represents the data. Kindly check below.
| CA Foundation Eligibility Criteria 2025 Overview | |
| Exam Name | CA Foundation Exam (earlier known as Common Proficiency Test) |
| Exam conducting body | Institute of Chartered Accountants of India (ICAI) |
| Mode of exam | Pen and Paper-based |
| Frequency | Thrice a year |
| Level of exam | National level |
| Type of question | Paper 1 and 2: Subjective Paper 3 and 4: Objective |
| Exam Duration | Paper 1 and 2: 3 hours Paper 3 and 4: 2 hours |
| Medium of Exam | English/ Hindi |
| Number of Papers | 4 |
Who Is Eligible for the CA Foundation 2026?
CA Foundation is the entry-level course of the Chartered Accountancy programme. ICAI allows a wide range of students to enter this course, provided certain basic conditions are fulfilled.
In simple terms, any student who has passed Class 12 or is appearing for Class 12 from a recognised board can register and appear for the CA Foundation, subject to completing the minimum study period.
Key eligibility points:
- Students who have passed Class 12 are eligible
- Students appearing in Class 12 can also apply
- Students who passed Class 10 can register provisionally
- The board must be recognised by a government authority
This flexible eligibility structure allows students to plan their CA journey early.
CA Foundation Education Qualification 2026
The ICAI has established the following educational requirements for CA Foundation eligibility:
- You can apply for the CA Foundation exam if you have passed your Class 10 exams from a state or central government board, or an equivalent exam.
- However, your admission will be tentative at first and confirmed if you pass the Class 12 exams.
- You can register for the CA Foundation exam if you are enrolled in Class 12 or have already finished the exams.
Candidates may also apply for the CA Foundation exam if they received at least 50% of the total marks in Class 12.
CA Foundation Required Age Limit
There is no specified age limit criteria by ICAI for CA Foundation. So candidates can any age can apply for the CA Foundation exam 2026. After the 12th, you can directly apply for the CA Foundation level.
Exemption of CA Foundation Eligibility
As per the ICAI, there are some relaxations from the CA in the above Aadhaar eligibility criteria. Exceptions apply to certain categories of candidates, and they are exempted from appearing for the CA Foundation examination. These candidates will be allowed to directly take admission in the CA Intermediate course. Below are the criteria for candidates seeking exemption from the CA Foundation 2025 exam.
| Criteria for Candidates | Exemptions |
| UG & PG | Candidates who have secured aggregate marks of 55% in a UG or PG degree in the Commerce stream or any other equivalent stream from any recognized university will be exempted from the CA Foundation Eligibility Criteria. |
| NIOS | Students who have qualified UG & PG degrees from the Open University will be exempted from the CA Foundation Eligibility Criteria 2026. |
| Non-Commerce | Students who have UG & PG degrees in a stream other than commerce and have secured around 60% marks from a recognized university will be exempted from CA Foundation Eligibility Criteria 2026. |
Documents Required to Prove Eligibility
Documents play a crucial role in confirming eligibility. Students should keep all documents ready before registration. Commonly required documents:
- Class 10 marksheet
- Class 12 marksheet (if passed)
- Photograph
- Signature
- Identity proof
- Category certificate (if applicable)
Uploading clear and correct documents avoids rejection.
Common Mistakes Students Make While Checking Eligibility
Students often face problems not because they are ineligible, but because they misunderstand rules.
Frequent mistakes include:
- Assuming commerce is compulsory
- Missing cut-off dates
- Registering without proper documents
- Ignoring the study period rule
- Uploading wrong marksheets
Avoiding these mistakes saves time and stress.
CA Foundation Eligibility Criteria 2026 Equivalence
To apply for the CA Foundation exam 2025, candidates must satisfy the CA Foundation eligibility criteria 2025 and have passed the 10+2 examination from a recognized board. The boards recognized by the Government of India and approved by ICAI are as follows:
- Board of Intermediate Education, Andhra Pradesh
- Assam Higher Secondary Education Council
- Bihar School Examination Board
- Central Board of Secondary Education (CBSE)
- Chhattisgarh 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
- H. P. Board of School Education
- J & K State Board of School Education
- Jharkhand Academic Council
- The 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
- U.P. Board of High School and Intermediate Education
- Board of School Education, Uttarakhand
- West Bengal Council of Higher Secondary Education
FAQs
What is the CA Foundation Eligibility Criteria 2026?
CA Foundation Eligibility Criteria 2026 defines the minimum educational qualification, age requirement, and registration rules that a student must satisfy to enroll for the CA Foundation course under the Institute of Chartered Accountants of India.
Who can apply for the CA Foundation course in 2026?
Students who have passed Class 12 (10+2) examination from a recognised board are eligible to apply for CA Foundation 2026, irrespective of their stream such as Commerce, Science, or Arts.
Can Class 12 students appearing for their exams register for the CA Foundation 2026?
Yes, students appearing in Class 12 exams can provisionally register for CA Foundation 2026. However, they must submit proof of passing Class 12 before filling out the examination form.
Is there any age limit for CA Foundation 2026 registration?
No, ICAI has not prescribed any minimum or maximum age limit for CA Foundation 2026. Candidates of any age group can register if they meet the educational qualification requirements.
Is the Commerce stream compulsory for CA Foundation 2026?
No, Commerce stream is not mandatory. Students from Science, Arts, or any other stream can register for CA Foundation 2026 after completing Class 12 from a recognised board.
Can diploma holders apply under CA Foundation Eligibility Criteria 2026?
Diploma holders are eligible only if their diploma is considered equivalent to Class 12 by the concerned education authority. Otherwise, passing Class 12 is compulsory for CA Foundation registration.
Are open schooling students eligible for CA Foundation 2026?
Yes, students who passed Class 12 through open schooling boards recognised by the central or state government are eligible for CA Foundation 2026 registration.
Is graduation required for CA Foundation 2026?
No, graduation is not required. CA Foundation is an entry-level course, and Class 12 qualification alone is sufficient to meet CA Foundation Eligibility Criteria 2026.
Can foreign students apply for the CA Foundation 2026?
Yes, foreign students can apply for the CA Foundation 2026 if their qualification is equivalent to the Indian Class 12 and recognised by ICAI, along with the completion of the required documentation.
Is registration mandatory before appearing for CA Foundation exam?
Yes, students must complete CA Foundation registration and complete the prescribed study period before submitting the exam form. Without registration, candidates cannot appear for the examination.
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