This entry route is for candidates who have appeared for Class XII examinations. A Class X passed student may register with the Board of Studies (BoS) for the Foundation Course.

Steps Under the Foundation Route:

• Register and complete 4 months of theoretical education for the Foundation Course.
• Apply for appearing in Foundation examination by filling up the prescribed Exam Form released by the Examination Section/Department.
• Appear in Foundation Examination after appearing in Class XII Examination. Qualify Foundation Examination.
• Register for Intermediate Course after qualifying Class XII Examination and Foundation Examination. Complete 8 months of theoretical education for the Intermediate Course.
• Apply for appearing in Intermediate examination by filling up the prescribed Exam Form. Appear and Pass both the Groups of Intermediate Examination.
• Complete Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of practical training.
• Register for two-year practical training after passing both the Groups of Intermediate Examination and completing ICITSS.
• Register for the Final Course after qualifying both Groups of Intermediate Examination.
• Complete the four Self-paced Online Modules and qualify the online assessment.
• Complete Practical Training.
• Undergo and Qualify Advanced ICITSS after completion of Practical Training but before appearing in the Final Examination.
• Apply for appearing in Final examination by filling up the prescribed Exam Form. Appear in Final Examination after completing six months from the end of the Practical Training period.
• Qualify both groups of Final Examination.
• Become a member.

The ICAI allows the following candidates to enter directly to its Intermediate Course.

• Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/ Post-Graduates (with minimum 60% marks) and Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India.
• Candidates who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including open University) by studying any three papers carrying a minimum of 50 marks in a semester/year and cumulatively 100 or more marks over the entire duration of the concerned course out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting or similar to the title of these papers with different nomenclatures or other than those falling under Commerce stream having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) 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 and can register directly to Intermediate Course.
• Candidates who are pursuing the Final Year Graduation/Post-Graduation Course shall be eligible for provisional registration to the Intermediate Course which shall be confirmed only on submission of satisfactory proof of having passed the graduation/postgraduation examination with the minimum marks as mentioned above before making the application for admission to Intermediate Examination. And if the candidate fails to secure minimum marks as mentioned above before making the application for admission to Intermediate Examination, his provisional registration shall be cancelled, no credit shall be given for the theoretical education undergone and the Council may on receipt of an application from a candidate who is unable to produce the satisfactory proof referred to in this regulation, permit refund of such amount of registration and tuition fee, as may be decided by it from time to time.
• Eligible Graduates/ Post-Graduates/ Intermediate level qualified Candidates from Institute of Company.

Steps Under Direct Entry:

• Register with the BoS for the Intermediate Course (provisional registration allowed to the Final year graduates/postgraduates).
• Complete 8 months of theoretical education of the Intermediate Course.
• Apply for appearing in Intermediate examination by filling up the prescribed Exam Form.
• Appear and pass both the Groups of Intermediate Examination.
• Complete Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of the Practical Training.
• Register for two-year Practical Training after passing both the Groups of Intermediate Examination and completing ICITSS.
• Register for the Final Course after qualifying both Groups of Intermediate Examination
• Complete the four Self-paced online modules and qualify the online assessment.
• Complete Practical Training. Undergo and qualify Advanced ICITSS on completion of Practical Training but before appearing in the Final Examination.
• Apply for appearing in Final examination by filling up the prescribed Exam Form.
• Appear in Final Examination after completing six months from the end of the Practical Training period.
• Qualify both groups of Final Examination.
• Become a member.