The Institute of Chartered Accountants of India (ICAI) has outlined specific eligibility criteria for candidates aspiring to appear for the Chartered Accountancy (CA) examinations in May 2025. The requirements vary depending on the level of the examination: Foundation, Intermediate, or Final.
1. CA Foundation Examination:
- Educational Qualification:
- Class 10: Students who have passed the Class 10 examination conducted by a recognized examining body can register for the CA Foundation course on a provisional basis.
- Class 12: To appear for the CA Foundation exam, students must have passed the Class 12 examination from a recognized board. Provisional registration is allowed after Class 10, but students must clear their Class 12 exams to be eligible to sit for the Foundation exam.
- Registration Deadline: Candidates must register with ICAI at least four months before the examination month. For the May 2025 exam, the registration deadline is January 1, 2025.
2. CA Intermediate Examination:
- Through Foundation Route:
- Qualification: Candidates must have cleared the CA Foundation examination.
- Registration Validity: Registration for the Intermediate course is valid for four years and can be revalidated for additional periods as per ICAI norms.
- Through Direct Entry Route:
- Qualification:
- Graduates/Postgraduates in Commerce: Must have secured a minimum of 55% marks.
- Graduates/Postgraduates in Other Streams: Must have secured a minimum of 60% marks.
- Additional Requirements: Such candidates are exempt from the Foundation course and can directly register for the Intermediate level.
- Qualification:
3. CA Final Examination:
- Qualification:
- Candidates must have passed both groups of the CA Intermediate examination.
- Completion of the Integrated Course on Information Technology and Soft Skills (ICITSS) is mandatory.
- Candidates should have completed the required period of practical training (articleship).
- Registration Validity: Registration for the CA Final course is valid for five years, with the option to renew for an additional ten years.
Application Process for May 2025 Examinations:
- Application Window: Candidates can apply online via the Self-Service Portal (SSP) at https://eservices.icai.org. The application window opens on March 1, 2025.
- Application Deadlines:
- Without Late Fee:** Applications can be submitted until March 14.
- With Late Fee: Applications submitted between March 15 and 17, 2025, will incur a late fee of ₹600.
Additional Instructions:
- Self-Service Portal (SSP): Candidates are advised to ensure they have valid login credentials on the SSP. If not, they should visit the ICAI E-Services portal to create a login.
- Eligibility Verification: Before filling the exam form, candidates should verify their eligibility status on the SSP to ensure they meet all criteria for the desired examination level.
For detailed information and updates, candidates should refer to the official ICAI website and the specific announcements related to the May 2025 examinations.