CA Intermediate Eligibility Criteria 2026: Age Limit, Qualification, and More

Last Updated on November 12, 2025 by admin

Setting the Stage for CA Intermediate Eligibility

If you’re planning your path to become a chartered accountant, the second stage of the journey — known as the CA Intermediate course offered by Institute of Chartered Accountants of India (ICAI) — is a critical milestone. But before you dive into rigorous study or intensive coaching, you must be clear about the eligibility criteria: what qualifications you need, whether there’s an age limit, how much training you must complete, and what the exam-entry rules look like.

In this article, we will cover the eligibility criteria for CA Intermediate: age limit, qualification, and more. We’ll guide you through the two entry routes, break down exact qualification requirements, clarify the training duration and age-rules (or absence thereof), explore professional entry routes, offer a registration walkthrough, highlight common mistakes, and wrap it all up. If you’re asking questions like “Do I need to finish graduation first?”, “Is there an upper age limit?”, or “Can I skip Foundation and enter directly?” — keep reading. By the end, you’ll have the facts you need to move ahead confidently and strategically.

The Two Routes to Join the CA Intermediate Programme

When we explore CA Intermediate eligibility criteria, the very first bifurcation is between two main pathways offered by ICAI. Knowing which route applies to you is key to planning your timeline and strategy.

Route 1: Via the Foundation Course

The classic path for many aspirants is the Foundation route. After completing your Class 12 (10+2) board exams, you register for the CA Foundation course (or its predecessor, the Common Proficiency Course), clear that, and then you’re eligible to register for CA Intermediate. This route is ideal for students coming straight from school without a full degree yet. For example, once you pass the Foundation exam, you may register for the Intermediate level.

Route 2: Direct Entry Scheme

If you already have a recognised university degree (or certain professional qualifications), you might qualify to skip the Foundation level and register directly for CA Intermediate. This is called the Direct Entry scheme. Under this scheme candidates may register for CA Intermediate provided they meet certain academic percentage criteria, or hold specific credentials like the Executive level of the Company Secretaries or CMA Intermediate.

Hence your first step is to ask: Do I qualify for direct entry, or must I go via Foundation? Getting that right streamlines your path.

Qualification Requirements: Educational Background, Stream & Percentage Breakdown

Eligibility is heavily driven by your academic qualification — what degree you have, what percentage you secured, what stream you studied, and whether you are in final year. Let’s dive into the details of the qualification criteria under both routes.

Commerce Graduates/Post-Graduates

If you hold a commerce degree or post-graduate commerce qualification (for example B.Com, M.Com) and you meet the minimum required marks, you are eligible for the direct entry route for CA Intermediate. According to the ICAI guidelines, commerce grads/post-grads must secure at least 55% aggregate marks to qualify under Direct Entry. Also, your university must be recognised. The idea is that commerce graduates with 55% and above have covered core subjects (accounting, auditing, taxation, etc.) which gives them direct eligibility. 

Non-Commerce Graduates/Post-Graduates

If your degree is in a non-commerce stream (say engineering, sciences, humanities), you still can apply for CA Intermediate via Direct Entry—but the threshold is higher. Non-commerce grads/post-grads must secure at least 60% aggregate marks. This rule makes sure that candidates from other streams have demonstrated high academic proficiency.

Final-Year Students & Provisional Registration

What if you are still in the final year of graduation or post-graduation and your results are awaited? ICAI has accommodated this by allowing provisional registration under the Direct Entry scheme. You may register now, but your eligibility for the examination will be confirmed only after you submit your final results with the minimum required marks within the deadline specified (usually six months from results). 

Also, in both Foundation-route and Direct Entry, you must complete a specified period of theoretical study/training (typically 8 or 9 months) before you can appear in the CA Intermediate exams. 

Age Limit, Minimum Study Duration & Other Key Conditions

Alongside your academic qualifications, there are additional eligibility factors you must satisfy: age, minimum study/training period, registration validity, etc. Let’s clarify each.

Is There an Age Limit?

Here’s a common myth: “You must be under a certain age to register for CA Intermediate.” However, in reality, the ICAI does not prescribe an upper or lower age limit for registration for the CA Intermediate course. So long as you meet the educational and training criteria, age alone will not disqualify you. This means mature students, career-changers or late starters have equal opportunity.

Minimum Study/Training Duration Before Exam Eligibility

After registering for CA Intermediate (whether via Foundation route or Direct Entry), you must complete a minimum period of study/training before you are eligible to appear for the examination. Official guidelines state:

• Typically eight months of practical/theoretical education from registration to examination.

• Some sources note nine months for specific routes.

What this means in practice: If you wish to appear for the CA Intermediate exam in a given session (say September), you should register no later than the first day of the month that falls at least eight months before that exam. Viewing these timelines carefully helps avoid being ineligible due to late registration.

Registration Validity, Re-validation & Conversion

Your registration for the Intermediate course is valid for a defined period. If you don’t appear for the exam or your registration lapses, you’ll need to re-validate or convert your registration through the ICAI Self Service Portal (SSP). For example, some sources mention revalidation fees and conversion charges. 

Also if you registered via the Foundation route and later become eligible for Direct Entry (say by acquiring a degree), you may convert your registration to Direct Entry by submitting the proof and paying relevant fees. 

Professional Qualification Entry & Other Special Cases

Beyond degrees, ICAI allows certain professional qualifications to serve as valid eligibility for Direct Entry into CA Intermediate. These include:

• Applicants who have cleared the Institute of Company Secretaries of India (ICSI) Executive level

• Applicants who have cleared the Institute of Cost Accountants of India (ICMAI) Intermediate level
  These candidates may register directly for CA Intermediate under the Direct Entry route. 

Another case: Graduates from an open university (recognised by UGC) are eligible, provided they meet the percentage criteria. 

Additionally, candidates who passed the earlier scheme of “CPT/CPC” or “Foundation course” are also eligible for Intermediate via route 1. 

These special entry pathways widen access and ensure many aspirants from diverse academic and professional backgrounds can aim for CA Intermediate.

Step-by-Step Guide: How to Register for the CA Intermediate Course

Let’s walk you through a detailed yet clear process — step by step — so you know exactly how to get started registering for CA Intermediate.

Step 1: Determine Your Route

Decide whether you will enter via the Foundation route (after 12th and Foundation exam) or via the Direct Entry route (after graduation/professional qualification).

Step 2: Verify Eligibility

Check: your degree stream, percentage (55-60 % depending on stream), whether your university is recognised, whether you’re final year (if so, provisional registration), and whether you’ve satisfied the study duration requirement.

Step 3: Register Online via ICAI Self-Service Portal (SSP)

Go to ICAI’s official portal, log in/create profile, select “Register for CA Intermediate”. Choose your route, fill in personal details, academic history, upload documents (mark sheets, degree certificate, etc.).

Step 4: Pay Registration Fees

Pay the prescribed registration fee online. For example the registration fee for Intermediate course is noted around Rs 18,000/- for both groups together. 

Step 5: Obtain Study Material & Complete Study/Training Period

Once registered, you will receive or can download study material via ICAI’s Central Dispatch System (CDS). You must complete the mandatory study/training period (8-9 months) before you’re eligible for the exam.

Step 6: Apply for the Examination Form

When you’re ready for the exam session, you must fill the exam application form (for Group I, Group II or both) and pay the exam fee, within specified deadlines.

Step 7: Appear for the Exam

After registration, study period and exam application, you appear for the CA Intermediate exam in the designated session (Jan/May/Sept). Once you clear both groups, you move to articleship and then to the Final course.

Step 8: Maintain Registration & Training Status

Keep track of your registration status via SSP, ensure you update articleship, complete Integrated Course on IT & Soft Skills (ICITSS) before practical training, and any revalidation or conversion steps if applicable. 

By following these steps you can ensure you meet every prerequisite and remain eligible throughout your CA Intermediate journey.

Common Pitfalls CA Aspirants Should Avoid

While the eligibility criteria may appear straightforward, many aspirants stumble due to avoidable mistakes. To boost your chances of success, here are some common pitfalls — and how to avoid them:

• Assuming an Age Limit Exists: Many believe there is an upper age cap. As we saw, there isn’t. Mistaken belief may lead to self-elimination — avoid that.

• Late Registration or Missing Study Duration: Registering too close to exam date and failing to complete the mandatory 8/9-month study/training renders you ineligible. Plan backwards from your target exam date.

• Ignoring Stream/Percentage Requirement: If you are a non-commerce graduate and have <60 % marks, you do not qualify for Direct Entry. Ensure you meet exact percentage criteria.

• Provisional Registration Missteps: If you register provisionally (final year of degree) but then fail to clear your degree or submit results within the stipulated timeframe, your registration may be cancelled.

• Registration Validity and Revalidation: Your registration for CA Intermediate may lapse if you stay inactive; you might need revalidation or pay fees for conversion. Keep your SSP dashboard up-to-date.

• Assuming the Foundation route is easier and ignoring Direct Entry: If you qualify for Direct Entry, you may skip an entire level (Foundation) and get faster to Intermediate — this is often overlooked.

• Failing to Upload Correct Documents: Whether mark sheets, degree certificates, or professional qualification proofs — mismatched or unrecognised documents can delay or deny registration.

Avoiding these pitfalls allows you to maintain a clear pathway without unnecessary delays or disruptions.

Conclusion

The journey to becoming a Chartered Accountant in India is rigorous, and the CA Intermediate level is a pivotal milestone. Knowing the eligibility criteria: age limit, qualification, and more is the foundation for successful planning. As we have seen:

• There are two main entry routes: the Foundation route (after 12th) and the Direct Entry route (after degree or professional qualification).

• Qualification requirements differ by stream: commerce grads need 55 %, non-commerce grads need 60 % in Direct Entry.

• There is no upper age limit for registering for CA Intermediate.

• You must complete a minimum study/training period (typically 8-9 months) before appearing in exams.

• Professional qualifications like CS Executive or CMA Intermediate also grant eligibility under Direct Entry.

• Registration process is online via ICAI’s SSP, and you must avoid common pitfalls like missing deadlines, document issues or mischecking your stream/percentage eligibility.

Armed with this information, you are better prepared to decide your route, plan your timeline, align your registration and prepare effectively. Whether you are fresh out of class 12, a commerce graduate, a non-commerce student, or a professional looking to pivot — the eligibility criteria do not have to be a roadblock. They can be a launchpad. With clarity on age eligibility, qualifications, study-period requirements, you can focus your energy on the most important part: preparing and succeeding in CA Intermediate.

FAQ Section

Q1. Is there an upper age limit for joining CA Intermediate?

No. The ICAI does not impose a minimum or maximum age to register for the CA Intermediate level. Once you meet the educational and study/training requirements, you are eligible to apply.

Q2. I am in the final year of my graduation. Can I register now for CA Intermediate via Direct Entry?

Yes. You can opt for provisional registration under the Direct Entry scheme while you are in your final year, provided you secure the requisite percentage and submit your final marksheet within the stipulated timeframe (usually six months of result). 

Q3. What is the minimum study-duration before I can appear for the CA Intermediate exam?

You must complete a minimum study/training period of 8 months from registration (in many cases), before you can appear for the CA Intermediate examination. Some variants mention 9-months. 

Q4. My degree is non-commerce. What percentage do I need to qualify for Direct Entry into CA Intermediate?

If you are a non-commerce graduate or post-graduate, you need at least 60% aggregate marks to qualify for Direct Entry into CA Intermediate.

Q5. I passed the CS Executive programme. Can I register directly for CA Intermediate?

Yes. If you have cleared the CS Executive level of ICSI (or the CMA Intermediate level of ICMAI) you are eligible to register for CA Intermediate under the Direct Entry route, subject to fulfilling the study/training period requirement.