ARE CLASS 10TH PASSED STUDENTS ELIGIBLE FOR CA FOUNDATION

Are Class 10th Passed Students Eligible for CA Foundation? Read Draft Regulations

> Draft Regulations

1. (1) These regulations may be called the Chartered Accountants (Amendment) Regulations, 2019.

(2)They shall come into force on the date of their final publication in the Official Gazette.

2. In the Chartered Accountants Regulations, 1988 (hereinafter referred to as the said regulations),in sub-regulation (1) of regulation 25E of the said regulations,-

(a) for the words and figures, ―appeared in the Senior Secondary (10+2)‖, the words and figures, ―passed the Class 10th” shall be substituted;

(b) the words, ―for the purpose of admission to graduation course‖ shall be omitted.

3. In sub-regulation (1) of regulation 25F of the said regulations,-

(i) for clause (a), the following clause shall be substituted, namely:-

“(a) is registered with the Board of Studies of the Institute on or before 1st day of January or 1st day of July for the examination to be held in the months of May/June or November/December respectively; and has complied with such other requirements as may be decided by the Council from time to time.; and”

(ii) in clause (b), for the word, ―”passed”, the words,―appeared in” shall be substituted.



4.In regulation 28F of the said regulations,-

(i) for sub-regulation (3), the following sub-regulation shall be substituted, namely:-―

“(3) No candidate shall be registered for the Intermediate Course unless he has passed the Foundation Examination under these regulations and Senior Secondary (10+2) examination conducted by an examining body constituted by law in India or an examination recognised by the Central Government or the State Government as equivalent thereto for the purpose of admission to graduation course and has complied with such other requirements as may be decided by the Council from time to time.”

> The said draft regulations will be taken into consideration on or after the expiry of a period of forty-five days from the date on which the copies of the Gazette of India in which these draft regulations are published, are made available to the public;

> Any person desiring to make any objection or suggestion in respect of the said draft regulations, may forward the same to the Council of the Institute of Chartered Accountants of India within the period so specified, addressed to the Secretary, The Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi–110 002;

> Any objection or suggestion which may be received from any person with respect to the said draft regulations before the expiry of the period so specified will be taken into consideration by the Council.

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