1. Foundation:

  • A student who has appeared in the Class 12 examination conducted by an examining body constituted by law in India (or an examination recognized by the Central Government as equivalent thereto) may register for Foundation Course.
  • A registered student may appear in Foundation Examination after he/ she has qualified the Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India (or an examination recognized by the Central Government as equivalent thereto) and has complied with such requirements as may be specified by the Council from time to time.
  • A student who has got himself/ herself registered for Foundation Course and has undergone a minimum of four months study period is eligible to appear in the Foundation Examination, i.e., students registered on or before 30th June/31st December will be eligible to appear in November/May examination respectively. Foundation Examinations are held in May & November every year.


2. Intermediate:

Students can register himself/herself in Intermediate by 2 alternatives mentioned below:

A. Through Foundation:

  • A student who has passed Foundation Examination is eligible for registration to Intermediate Course.

B. Through Direct Entry:

  • A student who is Graduate/Post Graduate in Commerce having secured in aggregate a minimum of 55% of the total marks; or
  • A student who is Graduate/Post Graduate in other than Commerce having secured in aggregate a minimum of 60% of the total marks; or
  • Candidates who have passed the Intermediate level examination conducted by The Institute of Cost Accountants of India or by The Institute of Company Secretaries of India are exempted from qualifying Foundation Examination and can join the Intermediate Course.

2.1. Eligibility Qualification/Requirement to enroll for Intermediate Course:

a. A candidate is eligible for enrolment to any of the Group(s) of the Intermediate Course on passing the Foundation Examination.

b. A candidate who has already passed erstwhile Foundation Examination or Professional Education (Examination-I) or Common Proficiency Test (CPT) shall be eligible for enrolment to Intermediate Course subject to complying with relevant conditions.

c. A candidate who was already registered for erstwhile Intermediate/ Professional Education (Course-II)/ Professional Competence Course/ Integrated Professional Competence Course/Intermediate (Integrated Professional Competence) Course cum articleship shall be eligible for enrolment/conversion to Intermediate Course subject to complying with relevant conditions.

d. Students who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or Students who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 60% of the total marks or candidates who have passed the Intermediate level examination conducted by The Institute of Cost Accountants of India or by The Institute of Company Secretaries of India can register directly in the Intermediate Course.

e. Students who are pursuing the Final year Graduation Course can also register for the Intermediate Course on provisional basis and such students’ registration would be regularised and they can commence practical training only on submission of satisfactory proof of having passed the Graduation examination with the specified percentage of marks within six months from the date of appearance in the final year Graduation examination. During the provisional registration period, a student can undergo and complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS). If such student fails to produce the proof within the aforesaid period, his provisional registration shall stand cancelled and the registration and other fees, as the case may be, paid by him shall not be refunded/ adjusted and no credit shall be given for the theoretical education undergone.


3. Registration:

Candidates have to register for Intermediate Course under both routes (Through Foundation and Direct Entry) by filling Online Registration Form available on ICAI website (www.icai.org) in “Course Registration Forms” under “Students" tab. While filling the online form, candidates should take care of the following:

  • After filling the Online Form, pay the required fee online using the payment gateway.
  • On successful payment, system will automatically generate the Form, which is to be printed.

Following documents are to be submitted to concerned Regional Office within 7 days of the date of online registration along with the print out of the online registration form, duly signed by the candidate.

A. Foundation:

  • The duly signed printout of online successful registration form in hard copy
  • Attested copy of Admit Card / Mark sheet of Class 12 examination issued by the respective Board
  • One recent colour photograph (affixed on the printout of the online successful registration form)
  • Attested copy of proof of Nationality, if student is a foreigner
  • Attested copy of proof of special category certificate i.e SC/ST, OBC, Differently abled
  • Attested copy of the 10th Marksheet/ Admit Card of 10th class indicating the Name & Date of Birth

B. Intermediate:

  • Foundation Route students have to submit attested copy of marksheet of Class 12th or its equivalent Central Government recognised examination pass marks statement.
  • Direct Entry Route students have to submit attested copy of Graduation/ Post Graduation markstatements/ marksheet of Intermediate level examination of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.
  • One recent color photograph (affixed on the printout of the online successful registration form)
  • Attested copy of proof of Nationality, if student is foreigner.
  • Attested copy of proof of special category certificate, i.e, SC/ST, OBC, Differently abled.


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Disclaimer: The above post includes some content used from ICAI website and executed on this website for fair use only. As this website is of educational nature, hence the content is used for education and awareness to the public.