Who is eligible for direct entry into the CA Intermediate course?
CA Intermediate direct entry allows eligible graduates, CS/CMA passed candidates, and final-year students to skip the Foundation exam and move straight into the Intermediate level. This guide explains rules and the complete registration process for students.
Even though most commerce students aspire to become a CA, many are not willing to begin their journey from the Foundation level. For such students, ICAI has found a solution. With the latest upgrade, ICAI allows students with a strong academic background to get direct entry to the CA Intermediate level. These students can skip the Foundation level. However, this is not open for all. This article will guide you on how to skip the foundation level and how to start preparing for the Intermediate level directly.
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What Is the Direct Entry Route to CA Intermediate?
The direct entry route basically means, if you already have the academic ability, you don’t need to appear for the CA Foundation exam. This gives opportunities to students who have finished their graduation or other specific professional exams to directly register for the intermediate stage. This helps such students jump ahead without losing an entire year.
Who Can Apply for CA Intermediate Through Direct Entry?
ICAI has set clear rules about who can skip the Foundation stage. You will be eligible for direct entry if you fall under these categories.
Commerce Graduates and Post-Graduates
If you completed your degree in commerce or commerce subjects, such as a BBA in finance, B.Com, M.Com, or accountancy, and secured 55% or more, you can directly register for CA Intermediate.
ICAI gives preference to commerce graduates because of their subjects. These students connect directly to CA studies.
Non-Commerce Graduates and Postgraduates
Students from other streams like Arts, Science, Humanities, Engineering, or even Medical can also enter directly, provided they have 60% or more in graduation or post-graduation.
This category is popular among engineering students who later discover an interest in finance or auditing.
Students Who Have Passed in CS Executive or CMA Intermediate
ICAI also opens the direct entry route for CMA interested qualified students and CS executive passed students.
These students don’t need to meet any minimum percentage requirement. Their qualification of passing the CS Executive and CMA Intermediate professional exams themselves is considered strong enough to enter the CA Intermediate directly.
Final-Year Graduation Students
If you are in the last year of your bachelor’s degree, ICAI gives you the chance to register provisionally. However, you need to finish your degree and submit your final marksheet within the first six months of applying.
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Training Requirements for CA Intermediate Direct Entry Students
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The training sequence for direct entry students is not the same as that of Foundation-route students.
Finish ICITSS First
Before starting Articleship, you must finish:
IT Training (100 hours)
Orientation Course (35 hours)
Both are compulsory and prepare you for the practical world of accounting and audits.
Begin Articleship Under a Practicing CA
Once ICITSS is done, you have to begin the 3-year articleship. This is one of the most important parts of the CA journey. You will have a better understanding of auditing, corporate compliance, taxation, and so much more.
Direct-entry students get the practical experience early. But it requires balancing work with intermediate studies.
Complete 8 Months of Study Before the Exam
You must complete a minimum of eight months of study period before appearing for the CA Intermediate exam. This time is crucial for understanding the syllabus and practising ICAI materials in depth.
Why Do Students Prefer CA Intermediate Direct Entry?
Here’s why so many students are choosing the direct entry route for CA every year:
Gives an Advantage to Academically Strong Students
Commerce graduates and professional course students can save their years and move ahead without redundancy.
Earlier Start to Articleship
You begin your practical training earlier compared to other students of your age. This will shift your entire CA timeline forward.
Great Option for CS/CMA Students
Their past subjects match well with CA Intermediate.
How to Register for CA Intermediate Through Direct Entry
Here is the entire registration process explained naturally and simply:
Steps | Details |
Make a student account | Visit ICAI’s website and create your student account by entering your details and verifying your email. |
Select ‘Direct Entry’ Option | After logging in, choose the Direct Entry option so ICAI knows you’re registering through this alternate route. |
Upload Your Required Documents | Submit the documents as asked. Make sure to submit the clear documents to avoid cancellation of verification. |
Pay the Required Fees | Pay the required registration fee online. The amount varies depending on whether you register for one group or both. |
Enrol in ICITSS | Enroll in and complete the ICITSS training. You have to do IT classes and orientation. |
Complete Your Articleship | Start your articleship under a practising CA. |
For students who are into CS/CMA or even final-year students willing to do CA and want to fast-track their CA journey, a direct entry into the CA Intermediate course is a major advantage for graduates. It recognises academic merit, eliminates the foundation stage, and saves valuable time.
But remember, if you skip this foundation level exam, you need to take extra responsibility to be thorough with your basics. Practical training and consistent study habits will help you perform well, or even better than Foundation-route students.
The CA Intermediate direct entry process is made easy by CollegeDekho mentors who are there to help students select the best route, handle training, and get ready for the exam in the most efficient way.
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