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    CA Foundation Eligibility Criteria 2026 - Age Limit, Qualification, Exemptions Rule

    CA Foundation Eligibility Criteria 2026 - Age Limit, Qualification, Exemptions Rule

    Sansar Singh ChhikaraUpdated on 10 Mar 2026, 11:24 AM IST

    CA Foundation Eligibility Criteria 2026: The Institute of Chartered Accountants of India (ICAI) has prescribed the eligibility criteria of CA Foundation May 2026. Candidates before applying for the CA Foundation exam 2026 should check the eligibility criteria to avoid rejection of the CA Foundation registration. As per ICAI’s recent amendment, a student who has passed the Class 10 examination is eligible to register for the CA Foundation programme on a provisional basis. The CA Foundation eligibility 2026 specifies the requirements and conditions that candidates need to fulfill to be considered eligible to take the exam.

    This Story also Contains

    1. CA Foundation Registration 2026 Dates
    2. CA Foundation eligibility criteria 2026
    3. CA Foundation Exemption Rules 2026
    CA Foundation Eligibility Criteria 2026 - Age Limit, Qualification, Exemptions Rule
    CA Foundation Eligibility Criteria 2026

    The CA Foundation eligibility criteria 2026 specifies important details like CA Foundation exemption rules, CA Foundation eligibility age limit, educational requirements etc. ICAI also provides exemption to certain categories of candidates in the CA Foundation exam. Read the complete article to know more about eligibility for CA Foundation 2026 and other relevant details.

    CA Foundation Registration 2026 Dates

    Events

    May 2026

    Availability of exam form

    March 3, 2026
    Exam form last date (without late fee)
    March 16, 2026
    Exam form last date (with late fee)March 19, 2026

    CA Foundation May 2026 exam date

    May 14, 16, 18, and 20, 2026

    CA Foundation eligibility criteria 2026

    Candidates before registering for the CA Foundation exam 2026 should ensure that they fulfill the eligibility criteria of CA Foundation. ICAI had made some provisions in 25E,25F and 28F of the CA regulations that permit candidates of class 10 to get admission through a provisional route. The eligibility criteria for CA Foundation 2026 are given below:

    • CA Foundation eligibility age limit

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    There are no CA age limit restrictions for candidates who want to apply for the CA Foundation exam.

    • Educational Qualification

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    The educational qualifications guidelines set by ICAI are:

    • Candidates who have passed the Class 10 examination from the state or central government board or an equivalent examination can apply for the CA Foundation exam. However, these candidates can only take provisional admission that will be regularized after clearing Class 12 exams.

    • Candidates appearing in Class 12 or have already passed the exams can register for the CA Foundation exam.

    • Candidates who have passed Class 12 with a minimum of 50 percent marks can register

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    List of examinations treated as equivalent to class 12 (senior secondary examination) for the CA Foundation exam.

    Central Board of Secondary Education (CBSE)







    Bihar School Examination Board




    Council for Indian School Certificate Examinations (CISCE)




    Chhattisgarh Board of Secondary Education




    Board of Intermediate Education, Andhra Pradesh




    Government of Karnataka Department of Pre-University Education




    Kerala Board of Higher Secondary Education




    Maharashtra State Board of Secondary and Higher Education




    Board of Secondary Education, Madhya Pradesh




    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




    Council of Higher Secondary Education, Manipur




    Meghalaya Board of School Education

    Mizoram Board of School Education




    Nagaland Board of School Education




    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




    Council of Higher Secondary Education, Orissa




    Punjab School Education Board




    Chhattisgarh State Open School




    M.P. State Open School




    National Institute of Open Schooling




    Rajasthan State Open School




    The West Bengal Council of Ravindra Open Schooling




    Banasthali Vidyapith




    Five Passes at the GCE O Level/GCSE/IGCSE in A, B or C grades and two passes at the GCE advanced level.




    2 years of higher education or diploma course after qualifying the class 12th exam conducted by the Central or State Governments or have graduated or are admitted in a known recognised university.




    Should have passed 12th from any university not mentioned above but recognized by the Association of Indian Universities (AIU)

    Time Duration and Registration

    Candidates had to register on or before January 1, 2026 for the upcoming May 2026 exams. Thus, one of the basic eligibility criteria is that candidates have to register with the Board of Studies (BoS).

    CA Foundation Exemption Rules 2026

    ICAI has specified certain CA Foundation exemption rules for some candidates and they don’t need to appear in the CA Foundation exam. Instead, they can register themselves for the second-level CA Intermediate course.

    Exemptions in CA Foundation

    Criteria

    Exemption

    UG & PG candidates

    Candidates with an aggregate of 55% marks in graduation or pg in commerce stream or equivalent from a recognized university

    NIOS

    Undergraduate or pg candidates who have passed out from open university

    Non-commerce

    Candidates with bachelor’s or master’s degrees in a discipline other than commerce. They must have secured a minimum of 60% or equivalent marks from a recognized university

    Also, check -

    Frequently Asked Questions (FAQs)

    Q: What is the minimum age limit to apply for CA Foundation exams 2026?
    A:

    There is no age limit to register for CA Foundation exam 2026.

    Q: Can I give the CA Foundation exam after completing my Class 10 exams?
    A:

    Yes, Class 10 pass candidates are eligible to apply for CA Foundation exam.

    Q: Can a candidate from a non-commerce background register for CA Foundation exams 2026?
    A:

    Yes, if the candidate has a bachelor’s or master's degree in a discipline other than commerce with 60% marks can get admission directly into the CA level 2 programme.

    Q: Is it possible to enroll in the CA Foundation programme after class 10 exams?
    A:

    Yes, candidates can enroll in the CA Foundation programme after class 10.

    Q: is there any age limit for CA?
    A:

    No there is no age limit for CA

    Q: Can we give CA foundation exam after 10th
    A:

    No, a person has to clear the 12th grade in order to be eligible to appear for the CA Foundation exam

    Q: What are the cut off dates for CA Foundation May 2026 registration?
    A:

    Candidates have to register on or before January 1, 2026 for the exam to be held in May 2026,

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    Questions related to CA Foundation Exam

    On Question asked by student community

    Have a question related to CA Foundation Exam ?

    Hello aspirant,

    Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.

    For more information you can visit our site by clicking on the link given below.

    https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

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