CA Foundation

As per newly inserted Regulation 25E in the Chartered Accountants Regulations, 1988, you have to fulfill the following criteria to register yourself for the Foundation Course of ICAI.

That means you will be eligible for registration in CA Foundation Course if you have:

• Appeared in 12th Class Exam: Higher Secondary (HSc) Examination conducted by an examining body constituted by law in India;
or
• Appeared in 10+2 Equivalent Exam: An examination recognised by the Central/ State Governments as equivalent to 12th Class examination for the purpose of admission to graduation course.

In accordance with the newly inserted Regulation 25F, the following candidates shall be eligible for admission to the CA Foundation Examination to be conducted by the CA Institute.

1. Register with ICAI: CA Foundation Exams conducted twice a year. You have to register with the Board of Studies (BOS) of the Institute of Chartered Accountants of India on or before the following last date:
   • Registration Date: 30th day of June. Exam commences on December month
   • Registration Date: 31st December; Exam commences on May (Next Year)
2. Class XII Passed Candidates: You have passed the Senior Secondary (10+2) examination conducted by an examining body or an examination recognised by the Central / State Governments as equivalent thereto for the purpose of admission to graduation course.

According to newly inserted Regulation 36B, a candidate for the CA Foundation Examination shall ordinarily be declared to have passed the examination if the candidate:

• Obtains at one sitting a minimum of 40% marks in each paper
• A minimum of 50% marks in the aggregate of all the papers.