CA Intermediate Eligibility Criteria 2026: Age Limit and Qualification

Every year, thousands of commerce and non-commerce students dream of becoming a Chartered Accountant. The CA Intermediate is the second level and one of the most important stages in the CA journey because it acts as a bridge between basic knowledge and professional-level expertise. Before starting preparation, every student must clearly understand whether they are eligible to register and appear for the CA Intermediate examination.

CA Intermediate eligibility criteria 2026 is set by the Institute of Chartered Accountants of India (ICAI) and it mainly depends on the route through which a student enters the CA course. Some students join through the CA Foundation route, while others join through the Direct Entry route. 

Each path has its own conditions, documentation requirements and study period rules. Knowing these details in advance helps students avoid mistakes and plan their CA journey smoothly.

Highlights of CA Intermediate Course 

CA Intermediate Eligibility Criteria for 2026

Prospective candidates have two routes to register for the CA Intermediate programme. The first route involves enrollment through the CA Foundation programme, while the second route allows direct entry after completing an undergraduate, postgraduate, or a specific professional degree program. 

Given below are the comprehensive eligibility and eligibility criteria for the CA Intermediate 2025 exam registration, which candidates should review carefully before submitting their application. 

CA Intermediate Eligibility Through CA Foundation Route

Students who begin their CA journey with CA Foundation must clear the Foundation examination to become eligible for CA Intermediate.

Under this route, eligibility is straightforward and commonly chosen by students who complete Class 12 and register for the CA Foundation.

Key conditions:

• Must have passed the CA Foundation examination
• Must complete the mandatory study period for CA Intermediate
• Must complete orientation and IT training (as applicable)

This route is suitable for students who want to build a strong conceptual base before moving to intermediate-level subjects.

CA Intermediate Eligibility Through the Direct Entry Route

The Direct Entry route is meant for graduates and postgraduates who wish to enter the CA course directly at the Intermediate level without appearing for the CA Foundation.

This route is popular among commerce graduates who already have basic knowledge of accounting, taxation, and business laws.

Key conditions under the Direct Entry Route:

• Commerce graduates/postgraduates with a minimum required percentage
• Non-commerce graduates/postgraduates with a minimum required percentage
• Mandatory practical training before appearing for the CA Intermediate

This route saves time but requires strong academic discipline from the beginning.

Qualifying Criteria for Graduates and Post-Graduates Students 

• Commerce Graduates/Postgraduates Students: Required a minimum 55% aggregate of marks. 
• Non-Commerce Graduates/Postgraduate Students: A minimum of 60% aggregate marks is required. 
• To qualify for the CA Intermediate examination, applicants must complete a study period of nine months by the first day of the examination month.

CA Intermediate Exam Dates for May 2026

Articleship Requirement Under the Direct Entry Route

Students entering through Direct Entry must undergo practical training (articleship) before appearing for CA Intermediate.

This requirement ensures that students gain practical exposure alongside theoretical study.

Key points:

• Articleship must be started before appearing for the CA Intermediate
• The practical training period must be completed as prescribed
• Articleship registration must be valid and approved

This makes the Direct Entry route more practice-oriented.

Nationality and Foreign Students Eligibility

ICAI allows foreign nationals and foreign-qualified students to pursue CA in India, subject to certain conditions. Students with foreign degrees must ensure their qualification is recognized and equivalent.

General considerations:

• Qualification equivalence may be required
• Additional documentation may be needed
• ICAI approval is necessary

Foreign students should check eligibility well in advance.

Documents Required to Prove CA Intermediate Eligibility

Proper documentation is essential during registration. Students must keep scanned copies of required documents ready.

Commonly required documents:

• Class 10 and 12 mark sheets
• CA Foundation mark sheet (if applicable)
• Graduation/Postgraduation mark sheets
• Photo and signature
• Identity proof

Incorrect or unclear documents can lead to rejection.

Summary 

The CA Intermediate Eligibility Criteria 2026 are designed to ensure that students entering this stage have the required academic background and readiness for advanced studies. Whether you come through the CA Foundation route or the Direct Entry route, understanding the conditions clearly will help you take the right steps at the right time.

Before starting preparation, always verify your eligibility, complete registration properly, and plan your study journey wisely. A clear beginning leads to a confident CA future.