CA Intermediate 2026 Eligibility Criteria - Check Age Limit, Education Qualification Required, No. of Attempts

CA Intermediate 2026 Eligibility

The in-depth knowledge of the CA Intermediate 2026 eligibility is important for aspirants who want to pursue a career as a CA. Those who want to take part in this exam should fulfil a few eligibility criteria as mentioned by the exam authority Institute of Chartered Accountants of India(ICAI). The eligibility criteria can differ for multiple background students based on their educational background. So, it is mandatory to go through the detailed notification published by the ICAI before registering for the exam.

Aspirants from a Commerce background should have a minimum of 55% score, while non-Commerce aspirants must have a minimum of 60% score. There are other such important criteria. It is recommended to visit the details given in this guide before online registration for the upcoming CA Intermediate 2026 exam in May.

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CA Intermediate Educational Qualification

Here is the education-based eligibility criteria for CA Intermediate 2026. Please have a thorough look. 

Also, students who have gone through specialised papers, such as costing, taxation, business administration, auditing, corporate laws, etc will get the direct path to the CA Intermediate. Candidates from open universities with a graduation or post-graduation are also eligible to apply.

Related Link:CA Intermediate 2026 Admit Card

CA Intermediate 2026 Age Limit

ICAI does not prescribe any upper or lower age limit for the CA Intermediate examination. Candidates of any age who meet the required educational qualifications — whether through the Foundation route or the Direct Entry route- are eligible to register and appear for the exam. This makes the CA course one of the most inclusive professional qualifications in India, open to fresh graduates, working professionals, and career changers alike.
Candidates who fulfil the eligibility criteria can register for CA Intermediate by visiting the official ICAI Self-Service Portal (SSP) at eservices.icai.org. The registration process is entirely online- applicants must log in with their SSP credentials, fill in the required details, upload the necessary documents, and pay the registration fee through online payment modes including credit/debit card, net banking, and BHIM UPI. For the May 2026 session, the application window opened on March 3, 2026, with the last date to apply being March 16, 2026 (without late fee) and March 19, 2026 (with a late fee of ₹600 for Indian centres).
Candidates are advised to complete their registration well before the deadline and retain a copy of the confirmation for future reference.

CA Intermediate Number of Attempts

One of the most candidate-friendly aspects of the CA Intermediate exam is that ICAI places no restriction on the number of attempts. Candidates can appear for the CA Intermediate exam as many times as needed during the validity period of their registration. This flexibility allows aspirants to prepare thoroughly and attempt the exam at their own pace without the pressure of a fixed attempt limit.
Under the new ICAI scheme, CA Intermediate registration is valid for 5 years from the date of registration. If a candidate is unable to clear the exam within this period, the registration can be revalidated by paying a nominal fee of ₹400, allowing them to continue their CA journey without having to re-register from scratch.
It is important to note that while there is no cap on attempts, candidates can only fill the examination form if their registration is currently active and valid. Allowing registration to lapse without revalidation will require candidates to go through the registration process again. The CA Intermediate exam is conducted three times a year- in January, May/June, and September- giving candidates multiple opportunities to attempt the exam within a single year.
While unlimited attempts provide a safety net, candidates are strongly advised to treat each attempt seriously and approach the exam with a structured preparation plan to clear it at the earliest.

Related Link:CA Intermediate Results

Exemptions from CA Intermediate 2026

ICAI provides two types of exemptions for CA Intermediate candidates- Direct Entry exemptions (bypassing CA Foundation) and paper-wise exemptions (for high scorers in previous attempts).
Direct Entry Route: Commerce graduates or postgraduates with a minimum of 55% aggregate marks, and non-commerce graduates with at least 60% aggregate marks, can register directly for CA Intermediate without clearing CA Foundation. Candidates who have cleared the Intermediate level of ICSI or ICAI-CMA are also eligible for direct entry.
Paper-wise Exemption: Candidates who score 60 or more marks in a paper but fail the group are granted an exemption for that specific paper in future attempts. Under the new ICAI scheme, such papers are treated as permanently passed, and candidates need to achieve a minimum of 50% individually in the remaining papers to qualify. A standard paper exemption is valid for the next three consecutive attempts. However, candidates can now convert expiring exemptions into Permanent Exemptions through the Permanent Exemption Window announced by ICAI. Candidates also have the option to surrender their exemption and reappear in the exempted paper if they choose to do so.