CA Foundation Eligibility Criteria 2026: Check Requirements & Exemptions
Ca Narayan3 Feb, 2026
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CA Foundation Eligibility Criteria 2026: The CA Foundation program for May 2026, as outlined by the Institute of Chartered Accountants of India (ICAI), has specific eligibility criteria. Before applying for the CA Foundation exam in 2026, potential candidates must carefully review these criteria to prevent their CA Foundation registration from being rejected. A recent amendment by ICAI allows students who have completed their Class 10 examination to register for the CA Foundation program provisionally.
It's crucial to investigate whether there is an age limit for CA Foundation qualification and if there are any specific qualifying marks within the eligibility criteria. Additionally, ICAI offers exemptions to certain categories of candidates in the CA Foundation exam . To gain a comprehensive understanding of the eligibility requirements for CA Foundation in 2026 and other pertinent details, read the entire article.CA Foundation Eligibility Criteria 2026
Candidates preparing for the CA Foundation Exam May 2026 are advised to check their status at the Self Service Portal (SSP) on the official website of ICAI and ensure that they satisfy all the eligibility criteria to be able to apply for the CA Foundation Exam 2026.
Candidates are required to have valid course registration to apply for the CA foundation exam. If the registration expires, the candidate must renew/revalidate it through the SSP.
Before signing up for the CA Foundation exam in 2026, it's crucial to confirm that you meet the eligibility requirements outlined by the ICAI. The CA regulations, specifically sections 25E, 25F, and 28F, have provisions allowing Class 10 candidates to enrol through a provisional route. Make sure you understand and fulfil these criteria to ensure a smooth registration process.CA Foundation Eligibility Criteria Overview
CA Foundation eligibility criteria are set per the CA Foundation exam requirement, which is the base level of the CA course. Candidates fulfilling the required CA Foundation eligibility criteria can register, apply, and appear in the CA Foundation exam 2026. The highlights of the CA foundation exam are given in the below table.
| CA Foundation Eligibility Criteria 2026 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 |
CA Foundation Education Qualification 2026
The CA Foundation eligibility criteria on educational qualifications, as set by the ICAI are as follows:
- If you've completed your Class 10 exams from a state or central government board, or an equivalent exam, you're eligible to apply for the CA Foundation exam. However, your admission will initially be provisional and will be confirmed after clearing the Class 12 exams.
- If you are currently in Class 12 or have already completed the exams, you are eligible to register for the CA Foundation exam.
- Candidates who have obtained a minimum of 50 per cent marks in Class 12 are also eligible to register for the CA Foundation exam.
CA Foundation Age Limit
There is no age limit specified by the ICAI as CA Foundation eligibility criteria 2026 for candidates who apply for the CA Foundation exam. So, candidates of any age can apply for the CA Foundation exam 2026, provided they satisfy all the other CA Foundation eligibility criteria.
CA Foundation Exemptions
There have been some exemptions from the CA-mentioned-above foundation eligibility criteria, as the ICAI prescribes. The exception applies to some categories of candidates, and they are exempted from appearing in the CA Foundation exam. These candidates will be allowed to take entry directly enter the CA Intermediate course. The criteria for candidates getting exemptions from the CA Foundation 2026 exam are below.
- UG and PG Candidates: Candidates who have scored an aggregate of 55% marks in graduation or post-graduation degree in commerce stream from any recognised university will be exempted from CA Foundation 2026.
- NIOS candidates: Candidates who have completed their undergraduate or postgraduate courses from an open university are not required to appear for the CA Foundation 2026 Exam.
- Non-commerce candidates: Candidates who have received Bachelor's or Master's degrees in a stream other than commerce from a recognised University and have secured a minimum of 60% marks in aggregate need not appear for the CA Foundation 2026 Exam.
CA Foundation Eligibility Criteria Equivalence
To apply for the CA Foundation exam 2026, candidates must meet the CA Foundation eligibility criteria 2026 of passing the 10+2 exam from a recognized board. The boards which are recognized by the government of India and accepted 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.