CA Intermediate Eligibility 2027: Foundation Route, Direct Entry and Registration Rules

CA Intermediate eligibility is set by the Institute of Chartered Accountants of India (ICAI) under the New Scheme of Education and Training. You can reach the Intermediate level in two ways: by passing CA Foundation, or through direct entry after graduation or after clearing the Intermediate level of ICSI or ICMAI. In both cases, you must also complete an eight-month study period after registering, which fixes the earliest session you can write.

This page sets out both routes, the percentage rules for graduates, the registration deadlines for January, May and September sessions, the fees, and the common reasons students find they are not yet eligible. If you are planning for January 2027 or May 2027, the registration dates below tell you where you stand.

CA Intermediate eligibility

Route 1: CA Foundation route

Most students join CA Intermediate after clearing CA Foundation. You must have passed both the Foundation examination and Class 12 or an equivalent examination recognised by the central government.

• Register after the Foundation result: Once you pass Foundation, register for Intermediate on the ICAI self-service portal.

• Plan around the study period: The eight-month rule decides your first Intermediate session, so register as soon as you can after the Foundation result.

Route 2: Direct entry

Graduates and postgraduates

• Commerce stream: At least 55% marks in graduation or postgraduation.

• Other streams: At least 60% marks in graduation or postgraduation, for example in science, engineering or arts.

• No Foundation needed: Direct entry students skip the Foundation exam and register straight for Intermediate.

Final-year students

Students in the final year of graduation or postgraduation can register provisionally. The registration is confirmed only when you submit the marksheet showing the required percentage within six months of appearing in the final-year exam. If you do not reach the required marks, the provisional registration is cancelled and no credit is given for the period.

ICSI and ICMAI Intermediate passed

Candidates who have passed the Intermediate level of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India are also eligible for direct entry.

The eight-month study period

You must be registered for the Intermediate course for at least eight months before the first day of the month in which the exam is held. This works out to fixed registration deadlines for each session.

The deadlines follow the rule in the ICAI FAQs on the new scheme. ICAI occasionally announces one-time relaxations, so check the Board of Studies announcements for your session.

Age limit and number of attempts

• No age limit: ICAI does not set a minimum or maximum age for the Intermediate course.

• No fixed cap on attempts: You can keep attempting while your registration is valid. Registration lasts five years and can be revalidated once for five more years on payment of a fee (Rs. 400 as per ICAI FAQs).

Who is not yet eligible

• Registered too late: If you registered after the cut-off date, you can only write the next session that meets the eight-month rule.

• Below the percentage for direct entry: A commerce graduate with 54% or a non-commerce graduate with 59% does not qualify through direct entry and needs to take the Foundation route.

• Provisional registration not confirmed: If your final-year marksheet is not submitted in time, the registration lapses.

• Expired registration: If your registration validity has ended and you have not revalidated it, the exam form will not go through.

Fees and how to register

1. Register for the course: Create an account on the ICAI self-service portal and register for Intermediate, paying the course fee and uploading the required documents.

2. Wait out the study period: Use the eight months for preparation with the Board of Studies study material.

3. Fill the exam form: When the form window opens for your session, apply online. For January 2027, the reported window is 3 to 16 November 2026, with a late fee up to 19 November 2026.

4. Pay the exam fee: As reported for January 2027, Rs. 1,500 for one group and Rs. 2,700 for both groups at Indian centres.

Register and track your status on the ICAI self-service portal, and check Board of Studies notices on ICAI announcements.