Exploring the Path Less Taken: Direct Registration for CA Intermediate without CA Foundation


The Chartered Accountancy (CA) course is a prestigious qualification that opens the doors to a rewarding and respected career in finance and accounting. Traditionally, the journey towards becoming a Chartered Accountant starts with the CA Foundation course. However, aspiring finance professionals may wonder if there is an alternative route to directly register for the CA Intermediate level without going through the CA Foundation. In this blog, we will explore this less-trodden path and shed light on the possibility of direct registration for CA Intermediate.

Understanding the CA Course Structure

Before delving into the possibility of direct registration for CA Intermediate, it is essential to understand the typical CA course structure. The CA qualification consists of three levels: CA Foundation, CA Intermediate, and CA Final. Each level builds on the knowledge acquired in the previous one, preparing candidates for the challenges of the professional world.

The Traditional Path: CA Foundation to CA Intermediate

The conventional route to becoming a Chartered Accountant involves starting with the CA Foundation course. The Foundation course serves as a solid foundation, introducing candidates to core concepts in accounting, business laws, business mathematics, and economics. Upon successful completion of the Foundation exam, candidates progress to the CA Intermediate level.

Direct Registration for CA Intermediate: Is it Possible?

While the traditional path is the most common route for aspiring CAs, some countries or accounting bodies might offer an alternative for direct registration to the CA Intermediate level. This option allows candidates who have completed a relevant bachelor’s or master’s degree in commerce or accounting to directly register for the Intermediate level.

Eligibility Criteria for Direct Registration

The eligibility criteria for direct registration for CA Intermediate vary depending on the accounting body and country-specific regulations. Typically, candidates need to have completed their commerce or accounting degree with a minimum aggregate score and must meet any other requirements specified by the respective accounting body. for Commerce stream student have to score minimum 55% while graduate from non-commerce stream need a minimum 60% to be eligible to directly apply for CA Intermediate.

Benefits and Considerations

Direct registration for CA Intermediate offers several advantages:

1. Time-Saving: Skipping the CA Foundation level enables candidates to save time and progress faster through the qualification process.

2. Focused Study: Candidates with a strong foundation in commerce or accounting can concentrate on more advanced subjects at the Intermediate level.

However, candidates should carefully consider the following aspects:

1. Rigorous Syllabus: The CA Intermediate syllabus is extensive and challenging, and candidates opting for direct registration should be prepared for intense study and dedication.

2. Practical Training: Regardless of the registration level, candidates are required to complete a specific period of articleship (practical training) to become a Chartered Accountant. Directly registered candidates might need to manage their articleship schedule accordingly. In the new course 2023 Direct entry route students have to clear either one or both group of Intermediate exam to start their articleship.


Direct registration for CA Intermediate offers an alternative pathway for aspiring CAs with a relevant commerce or accounting background. It allows candidates to skip the CA Foundation level and delve into more advanced subjects right from the start. However, it is crucial to carefully review the eligibility criteria and consider the rigorous nature of the CA Intermediate syllabus. With determination, hard work, and the right academic background, candidates can successfully traverse this less-traveled path and achieve their goal of becoming a qualified Chartered Accountant.

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