ICAI Exam 2025 Eligibility Criteria

Candidates should check their eligibility criteria for the ICAI exam before applying for the examination. The course-wise ICAI exam eligibility criteria 2025 are mentioned below:

ICAI Foundation Eligibility

• Candidate must have registered for Foundation Course with Board of Studies on or before January 1, 2025, or converted from CPT to Foundation Course as on the date of filling the ICAI exam form.
• In addition, the candidate should have appeared for a 10+2 or equivalent examination conducted by a recognized central or state board.

ICAI Intermediate Eligibility

• Through CPT/ PE-I/ Entrance/ Foundation:
  • Candidate who registers for Intermediate based on having passed CPT/ PE-I/ Entrance/ Foundation must have completed 8 months of study course as on the first day of exam month (May 1, 2025).
  • If the candidate is converted to Intermediate from IPCE/ Intermediate (IPC)/ Intermediate (Erstwhile)/ PE-II/ PCE are required to have completed 8 months of the study course on the first day of the exam month.

• Through Direct Entry (Graduates/ Post Graduates):
  • Candidate who registers for Intermediate through Direct Entry (Graduates/ Post Graduates) must have completed 9 months of article ship as of the first day of exam month (May 1, 2025).
  • Candidates whose final year graduation result is not declared yet and who provisionally register in the Intermediate till July 31, 2022, through direct entry require 7 months of articleship as on the first day of exam month.
  • Candidate who registers for Intermediate through CPT/ Foundation route and appeared in the Intermediate exam in one or both groups but didn’t qualify and now converted to Direct Entry Scheme needs to commence articleship on or before the Cutoff date (April 30, 2025).
  • If the candidate has registered for or converted to Intermediate by passing the Institute of Company Secretaries of India or the Institute of Cost Accountants of India, he/she requires 8 months of study course as on the first day of exam month.

ICAI Final Eligibility

• Candidate must have registered or converted for Final New Course.
• According to the New Scheme of Education and Training, the candidate should have completed the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) on or before April 10, 2025, to be eligible to appear for the ICAI Exam.
• Candidates who have converted from Final Old Course to Final New Course but appeared at least once in the Final (Old) exam earlier, are not required to complete Advance ICITSS before appearing in the Final exam. However, they must complete the Advanced ICITSS course before applying for membership in the Institute.
• Candidate should have completed articled training for 3 or 3.5 years on the date of filling ICAI application form 2025. Or,
• PE-II stream students and PE-II students converted to IPCC/ IIIPCC must be in service as on May 1, 2025, and serving the last twelve months of articled training and due to complete 3 years on or before April 30, 2024. Or,
• PCC students must be in service as on May 1, 2025, and serving the last six months of articled training and due to complete 3.5 years on or before October 31, 2025. Or,
• Intermediate/ IPCC/ IIPCE students must be in service as on May 1, 2025, and serving the last six months of training and due to complete 3 years on or before October 31, 2025. Or,
• Candidates converted from PE-II to PCC and from PE-II to PCC and then to IPCC/ IIPCE must be in service as on May 1, 2025, and serving the last twelve months of training and due to complete 3.5 years articleship on or before April 30, 2025.
• Candidates who have taken termination are advised to re-register for the balance period of training.