ICAI CA Foundation Eligibility Criteria 2025: Complete Guide to Overview, Qualifications, Age Limits, and Exemptions

  • Posted Date: 27 Nov 2024
  • Updated Date: 20 Mar 2025

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The Chartered Accountancy (CA) Foundation exam is the first step towards becoming a Chartered Accountant in India. The exam is conducted by the Institute of Chartered Accountants of India (ICAI) and is designed to assess the foundational knowledge of aspiring CA candidates. If you are considering pursuing the CA Foundation route in 2025, it is crucial to understand the eligibility criteria to ensure you meet all the requirements before applying. This guide will provide you with an in-depth overview of the ICAI CA Foundation Eligibility Criteria 2025, including educational qualifications, age limits, exemptions, and more.
 

Key Points of CA Foundation Eligibility Criteria 2025

 

The CA Foundation Eligibility Criteria 2025 are designed to ensure that students are well-prepared to take on the challenges of the exam. Here are the key points you need to know:

 

Overview of CA Foundation Exam 2024

Exam Name

CA Foundation exam

Conducting body

ICAI

Mode of exam

Offline

Level of exam

National level

Exam Frequency

Thrice in a year

Question Type

Paper 1 and 2 – Subjective

Paper 3 and 4 – Objective

Duration of the question papers

Paper 1 and 2 will be of 3 hours

Paper 3 and 4 will be of 2 hours

Total Marks per Paper

100

Passing Marks

40% in all papers

Number of Attempts

Multiple

 

Overview of CA Foundation Eligibility Criteria 2025

 

The CA Foundation exam is the entry-level examination for the CA course, and to appear for it, candidates must meet certain eligibility requirements set by the ICAI. These requirements, outlined in the CA Foundation Eligibility Criteria Jan 2025, ensure that candidates have the necessary educational background and skills to undertake the challenging CA course.
 

Before applying, candidates must verify that they meet the specific educational qualifications, age requirements, and other conditions laid out by the ICAI. Here’s a breakdown of the key eligibility factors for 2025.

 

Educational Qualifications Required for CA Foundation 2025

 

To be eligible for the CA Foundation exam, candidates must fulfill certain educational qualifications. Let’s take a closer look at the eligibility for CA Foundation and what is required.
 

  • If you have successfully completed your Class 10 exams from a recognized state or central government board, or an equivalent examination, you are eligible to apply for the CA Foundation exam. However, your admission will be provisional until you pass the Class 12 exams.
     
  • If you are currently enrolled in Class 12 or have already completed the exams, you can register for the CA Foundation exam.
     
  • Candidates who have secured at least 50 percent marks in Class 12 are also eligible to register for the CA Foundation exam.

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Age Limits for CA Foundation 2025

 

The ICAI has not specified any age limit as part of the CA Foundation eligibility criteria 2025. Therefore, candidates of any age can apply for the CA Foundation exam 2025, as long as they meet all the other eligibility requirements.

 

CA Foundation Exemptions 

 

The ICAI has outlined certain exemptions from the CA Foundation eligibility criteria, allowing specific categories of candidates to bypass the Foundation exam. These candidates are eligible to directly register for the CA Intermediate course, skipping the first level of the exam. These exemptions help streamline the process for those who already meet specific educational qualifications.

 

Exemption Category

Eligibility Criteria

UG and PG Commerce Candidates

Candidates who have obtained an aggregate of 55% or higher in their undergraduate or postgraduate degree in the commerce stream from a recognized university are exempt from appearing for the CA Foundation exam.

NIOS Candidates

Candidates who have completed their undergraduate or postgraduate studies through an open university, such as NIOS, are not obligated to appear for the CA Foundation exam.

Non-Commerce Candidates

Candidates holding a Bachelor's or Master's degree in a field other than commerce, with an aggregate of at least 60% marks, are exempt from the CA Foundation exam.

 

Equivalence for CA Foundation Eligibility 2025

 

To be eligible for the CA Foundation exam 2025, candidates must fulfill the requirement of passing the 10+2 examination from a recognized board. The boards recognized by the Government of India and accepted by ICAI are as follows, as per the CA exam eligibility criteria.
 

  • 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

 

Also Read

 

CA Foundation Question Papers
CA Foundation Registration 2025
CA Foundation Exam Date 2025
CA Foundation Exam Form 2025
CA Foundation Exam Syllabus 2025
CA Foundation Admit Card 2025
CA Foundation Exam Pattern 2025
CA Foundation Exam Centres
CA Foundation Form Correction
CA Foundation Books in English
ICAI CA Exam Pattern 2025

 

 

FAQs

To apply for the CA Foundation Exam 2025, candidates must meet the following eligibility criteria:

 

  • Must have completed Class 10 from a recognized board (provisional registration).
  • Must have passed Class 12 or be appearing in Class 12 exams from a recognized board.
  • Candidates with at least 50% marks in Class 12 are eligible.
  • No age limit is specified for ICAI CA Foundation eligibility 2025.

 

Ensure you check the latest ICAI guidelines before registering for the CA Foundation January 2025 exams.

No, you cannot appear for the CA Foundation exam after completing your Class 10th. To be eligible for the CA Foundation exam, you must have passed the 10+2 examination (or its equivalent) from a recognized board. If you are in Class 12 or have already completed the exams, you can register for the CA Foundation exam.

No, there is no limit to the number of attempts you can make for the CA Foundation exam. However, the exam is conducted twice a year, and candidates can appear for it as many times as necessary within the duration of the CA course.

No, you cannot apply for the CA Foundation exam if you are a dropout from Class 12th. To be eligible, you must have completed your 12th standard examination or its equivalent from a recognized board. If you have not completed your Class 12 exams, you must finish your education and pass the 12th standard before applying for the CA Foundation exam.

Candidates must meet the following minimum passing percentage to qualify for the CA Foundation registration:

 

  • General category: 50% in Class 12.
  • Commerce graduates/postgraduates: 55% for direct entry to CA Intermediate.
  • Non-commerce graduates/postgraduates: 60% for direct entry to CA Intermediate.

 

Candidates meeting these requirements can skip the CA Foundation exam and register for CA Intermediate under the ICAI Direct Entry Scheme.

Yes, ICAI provides CA Foundation exemptions for certain candidates. Those who can directly enroll in CA Intermediate without appearing for CA Foundation include:

 

  • Commerce graduates/postgraduates with 55% or more from a recognized university.
  • Non-commerce graduates/postgraduates with 60% or more.
  • NIOS (National Institute of Open Schooling) candidates who have completed their UG or PG from an open university.

 

These exemptions help candidates fast-track their CA journey by skipping the CA Foundation exam 2025.

No, ICAI does not specify any age limit for CA Foundation 2025 eligibility. Candidates of any age can apply, as long as they meet the educational qualifications set by ICAI.

 

This allows students, working professionals, and career changers to pursue the Chartered Accountancy course at any stage of life.

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