• Updated on 25 Oct, 2025 by Ankita Banerjee
CA Foundation Eligibility Criteria 2025 is laid down by the Institute of Chartered Accountants of India (ICAI) for students aspiring to appear for the CA Foundation exam. Before applying, candidates must ensure they meet these requirements to avoid rejection of their registration. As per the latest amendment by ICAI, students who have completed their Class 10 examination can register for the ICAI CA Foundation Exam provisionally; however, they must pass their Class 12 examination from a recognised board before being eligible to appear for the exam. There is no Age Eligibility for CA program. Additionally, candidates must secure at least 50% aggregate marks in their Class 12 exams to qualify. ICAI also provides certain exemptions to students who have already completed specific levels of other professional courses, such as the CS Executive or CMA Intermediate. Continue reading the article to get complete details about Eligibility for CA Foundation for the year 2025.
- CA Foundation Eligibility Criteria 2025 Highlights
- CA Foundation Eligibility Criteria 2025 Educational Qualification
- CA Foundation Eligibility Criteria 2025 Age Limit
- CA Foundation Eligibility Criteria 2025 Exemptions
- CA Foundation Eligibility Criteria Equivalence 2025
- CA Foundation Eligibility Criteria 2025 FAQs
CA Foundation Eligibility Criteria 2025 Highlights
The CA Foundation exam is the entry-level stage of the Chartered Accountancy course, conducted by the Institute of Chartered Accountants of India (ICAI). Candidates who meet the eligibility requirements can exercise the CA Foundation Application Process 2026 and appear for the exam. Below are highlights of the key details related to the ICAI CA Foundation Eligibility Criteria:
CA Foundation Eligibility Criteria 2025 Educational Qualification
To appear for the CA Foundation exam in 2025, candidates must meet the educational qualifications prescribed by the Institute of Chartered Accountants of India (ICAI). Here’s an overview of the requirements regarding CA Eligibility after 12th, and 10th:
- Class 10 Pass Students: Students who have successfully passed their Class 10 examinations from a recognised state or central board can apply for the CA Foundation course. However, their registration will be provisional until they clear their Class 12 exams.
- Class 12 Students or Graduates: Candidates who are currently in Class 12 or have already completed their Class 12 exams are eligible to register for the CA Foundation exam.
- Minimum Marks Requirement: To qualify for the CA Foundation exam, candidates must have secured at least 50% marks in their Class 12 examinations from a recognised board.
CA Foundation Eligibility Criteria 2025 Age Limit
The Institute of Chartered Accountants of India (ICAI) has not set any specific age limit for students who wish to appear for the CA Foundation exam in 2025. This means that anyone who meets the other eligibility requirements can apply, regardless of their age. Here’s a quick overview:
- No Age Restriction: There is no minimum or maximum CA Foundation Eligibility Age Limit for registering for the CA Foundation exam.
- Open to All Eligible Candidates: Students of any age group can apply, as long as they meet the educational qualification and other eligibility criteria set by ICAI.
Check More: ICAI CA Foundation Exam Pattern 2025
CA Foundation Eligibility Criteria 2025 Exemptions
The Institute of Chartered Accountants of India (ICAI) provides certain exemptions from the CA Foundation exam for specific categories of candidates. CA Foundation Exemption allow eligible students to skip the Foundation level and gain direct entry into the CA Intermediate course. The details of the exemptions are as follows:
- Undergraduate and Postgraduate Commerce Students: Candidates who have completed their graduation or post-graduation in the commerce stream with at least 55% aggregate marks from a recognised university are exempted from appearing for the CA Foundation exam.
- NIOS (Open University) Candidates: Students who have obtained their undergraduate or postgraduate degrees through open universities such as NIOS are also not required to take the CA Foundation exam.
- Non-Commerce Graduates and Postgraduates: Candidates who have earned a Bachelor’s or Master’s degree in a non-commerce stream from a recognised university and have secured a minimum of 60% aggregate marks are exempted from the CA Foundation exam.
CA Foundation Eligibility Criteria Equivalence 2025
To be eligible for the CA Foundation exam 2025, candidates must have passed their 10+2 (Class 12) examination from a board recognised by the Government of India and accepted by the Institute of Chartered Accountants of India (ICAI). This ensures that students from all parts of the country, studying under various state and national boards, are considered equally eligible to apply. The following education boards are recognised by ICAI for CA Foundation eligibility:
- 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 the Indian School Certificate Examinations (CISCE)
- Goa Board of Secondary and Higher Secondary Education
- Gujarat Secondary and Higher Secondary Education Board
- Board of School Education, Haryana
- Himachal Pradesh Board of School Education
- Jammu & Kashmir State Board of School Education
- Jharkhand Academic Council
- Department of Pre-University Education, Government of Karnataka
- Kerala Board of Higher Secondary Education
- Maharashtra State Board of Secondary and 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, Odisha
- Punjab School Education Board
- Board of Secondary Education, Rajasthan
- Tamil Nadu State Board of School Examinations
- Tripura Board of Secondary Education
- Uttar Pradesh Board of High School and Intermediate Education
- Board of School Education, Uttarakhand
- West Bengal Council of Higher Secondary Education
Note: Students who have completed their Class 12 education from any of these recognised boards are eligible to apply for the CA Foundation exam 2025, provided they meet all other criteria specified by ICAI.
Also Check: ICAI CA Foundation Admit Card 2026
CA Foundation Eligibility Criteria 2025 FAQs
What are the basic CA Foundation eligibility criteria 2025 for applying to the exam?
The CA Foundation eligibility criteria 2025 set by the Institute of Chartered Accountants of India (ICAI) require aspirants to have passed or appeared for their Class 12 examinations from a recognised board. Students can register provisionally after completing Class 10, but they must clear Class 12 before sitting for the exam. There is no age restriction, and candidates need at least 50% marks in their Class 12 exams. Once these conditions are met, aspirants can register online through ICAI’s official website.
Can candidates who have only completed their Class 10 exams register under the CA Foundation eligibility criteria 2025?
Yes, according to the CA Foundation eligibility criteria 2025, candidates who have passed their Class 10 examinations from a recognised state or central board can register for the CA Foundation course provisionally. However, their registration will only be confirmed once they successfully clear their Class 12 exams. This provision allows students to begin their CA journey early while continuing their higher secondary studies.
Is there an age limit mentioned under the CA Foundation eligibility criteria 2025?
No, there is no age limit under the CA Foundation eligibility criteria 2025. The Institute of Chartered Accountants of India (ICAI) allows candidates of any age group to register and appear for the CA Foundation exam. This flexibility ensures that both school-leavers and older aspirants, who wish to start their career in Chartered Accountancy, have an equal opportunity to pursue the course.
What is the minimum qualification required as per CA Foundation eligibility criteria 2025?
The CA Foundation eligibility criteria 2025 state that candidates must have completed their 10+2 (Class 12) education from a board recognised by the Government of India. Those who are currently in Class 12 can also apply and appear for the exam after their results are declared. The recognised boards include CBSE, CISCE, and various state education boards such as Maharashtra, Tamil Nadu, Kerala, and more.
How many times can an aspirant appear for the CA Foundation exam under the CA Foundation eligibility criteria 2025?
Under the CA Foundation eligibility criteria 2025, there is no restriction on the number of attempts a candidate can take to clear the exam. Aspirants can reappear for the exam as many times as needed, provided their registration remains valid. The registration for the CA Foundation course is valid for three years and can be renewed if required.
Are there any exemptions mentioned in the CA Foundation eligibility criteria 2025?
Yes, the CA Foundation eligibility criteria 2025 include certain exemptions for specific categories of students. Candidates who have completed their graduation or post-graduation in commerce with at least 55% marks, or in non-commerce streams with at least 60% marks, from a recognised university are exempted from the CA Foundation exam. Similarly, candidates who have completed their degrees from open universities such as NIOS can also skip the Foundation level and directly enrol in the CA Intermediate course.
Can candidates from open or distance learning boards apply under CA Foundation eligibility criteria 2025?
Yes, candidates who have completed their 10+2 education through recognised open or distance learning boards, such as the National Institute of Open Schooling (NIOS), are eligible under the CA Foundation eligibility criteria 2025. However, the board must be recognised by the Government of India and accepted by ICAI to be considered valid for registration purposes.
What are the recognised boards accepted under the CA Foundation eligibility criteria 2025?
The CA Foundation eligibility criteria 2025 accept Class 12 certificates from all boards recognised by the Government of India. These include national boards like CBSE and CISCE, as well as state boards such as the Maharashtra State Board, Tamil Nadu State Board, Gujarat Secondary Education Board, and others. Candidates from any of these recognised boards can register for the CA Foundation exam without any concern about board equivalence.
Do I need specific subjects in Class 12 to qualify under CA Foundation eligibility criteria 2025?
No, the CA Foundation eligibility criteria 2025 do not mandate specific subjects in Class 12. Students from any stream, whether Commerce, Science, or Arts, are eligible to apply. However, having a background in Commerce or Mathematics can be advantageous since the CA Foundation syllabus includes topics like Accounting, Business Laws, and Quantitative Aptitude.
Can international students apply for the CA Foundation exam as per the CA Foundation eligibility criteria 2025?
Yes, international students can apply for the CA Foundation exam under the CA Foundation eligibility criteria 2025, provided they have completed their equivalent of Class 12 from a board or institution recognised by the Association of Indian Universities (AIU) or the Government of India. They must also comply with all registration and documentation requirements set by ICAI.
Is there a minimum mark requirement in Class 12 under the CA Foundation eligibility criteria 2025?
Yes, as per the CA Foundation eligibility criteria 2025, candidates must secure a minimum of 50% aggregate marks in their Class 12 examinations from a recognised board. This ensures that aspirants possess the necessary academic foundation to handle the CA course’s challenging syllabus. Those who score below 50% can still register but must meet this minimum standard before appearing for the exam.
Why is it important to understand the CA Foundation eligibility criteria 2025 before applying?
Understanding the CA Foundation eligibility criteria 2025 is crucial because it ensures that aspirants meet all the academic, qualification, and documentation requirements before registering. Failing to meet these criteria may result in the rejection of their application. Moreover, being aware of exemptions, recognised boards, and qualification requirements helps students plan their CA journey effectively and avoid unnecessary delays.