CA Intermediate Eligibility, Registration Process & Attempts Limit

The CA Intermediate is the second level of the CA course which has a duration of 8 months. Students can approach the course in two ways : (i) Foundation route and (ii) Direct Entry route. The exams are held thrice every year – January, May, and September and there is no limit to the number of attempts that an individual can have. The details regarding the registration process and the registration fees are given below :

FOUNDATION ROUTE
Under this route, a Class X passed student may register with the Board of Studies (BoS) of the Institute for the Foundation Course, but they can attend the exams only after clearing Class XII board exams, irrespective of whether a student had opted for Commerce, Science or Humanities for 12^th standard.

After qualifying for the Foundation level, they are eligible for the Intermediate Level.

DIRECT ENTRY IN CA INTERMEDIATE

The ICAI allows the following candidates to enter directly into its Intermediate Course bypassing the Foundation level:

• Commerce Graduates/Postgraduates with a minimum of 55% marks.
• Other Graduates/Postgraduates with a minimum of 60% marks.
• Intermediate-level passed candidates of the Institute of Company Secretaries of India and the Institute of Cost Accountants of India.

Candidates pursuing their Final Year Graduation/Postgraduation Course are eligible for provisional registration for the Intermediate Course, which shall be confirmed only upon submission of satisfactory proof of having passed the graduation/postgraduation examination with the minimum marks mentioned above, before applying for admission to the Intermediate Examination.

Steps under the Direct entry scheme are as under:

·       Register with the BoS for the Intermediate Course (provisional registration allowed to the Final year graduates/postgraduates).

·       Complete 8 months of theoretical education of the Intermediate Course.

·       Apply to appear in the Intermediate examination by filling up the prescribed Exam Form.

·       Appear and Pass both the Groups of Intermediate Examination.

·       Complete Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of the Practical Training.

·       Register for two-year Practical Training after passing both the Groups of Intermediate Examination and completing ICITSS.

·       Register for the Final Course after qualifying for both Groups of the Intermediate Examination.

·       Complete the four Self-paced online modules and qualify for the online assessment.

·       Complete Practical Training.

·       Undergo and qualify for Advanced ICITSS on completion of Practical Training but before appearing in the Final Examination.

·       Apply to appear in the Final examination by filling up the prescribed Exam Form.

·       Appear in the Final Examination after completing six months from the end of the Practical Training period.

·       Qualify both groups for the Final Examination.

·       Become a Member

REGISTRATION PROCESS

Step 1: Visit the ICAI Website

1. Go to the ICAI Self-Service Portal (SSP): https://www.icai.org/.
2. Login to your account or create a new one if you don’t already have an account.

Step 2: Fill Out the Registration Form

1. After logging in, go to the Course Registration section.
2. Select CA Intermediate and the applicable route (Foundation or Direct Entry).
3. Fill out your personal, academic, and professional details accurately.
4. Upload the required documents.

Step 3: Upload Required Documents

Ensure you have scanned copies of these documents:

• Foundation Route:
  • CA Foundation mark sheet or pass certificate.
  • 10th and 12th mark sheets
• Direct Entry Route:
  • Graduation/Postgraduation mark sheet.
  • Provisional degree certificate (if applicable).
  • Mark sheet for CS Executive/CMA Intermediate (if applicable).

Step 4: Pay the Registration Fees

Pay the required fees online through debit/credit card or net banking:

Step 5: Confirmation of Registration

1. Once payment is successful, you'll receive a confirmation email containing the Student Registration Number (SRN) and acknowledgment.
2. Your study material will be dispatched to your registered address or can be accessed digitally through the ICAI BOS at icai.org

REGISTRATION FEES

The registration fee for CA Intermediate is Rs. 18,000. ICAI provides Scholarships and Fee concessions are its students including merit scholarships, merit-cum-need based scholarships, and need-based for economically weaker students scholarship.

 Students from Union Territories of Jammu, Kashmir,r and Ladakh, North-East States were given a 75% concession in the Registration Course Fee for the Intermediate level if they registered between September 20, 2019, and March 31, 2022. The concession has now been extended from April 1, 202,2 to March 31, 2025, and applies to all the above students including those from Andaman and Nicobar Islands.

HOW MANY ATTEMPTS ARE ALLOWED FOR CA INTERMEDIATE?

The Intermediate exams are held thrice a year – January, May and September. There are no restrictions on the number of attempts for students of CA Intermediate.

ELIGIBILITY FOR CA INTER AFTER GRADUATION

After graduation, students can choose the direct entry route to start their CA journey.