CA Eligibility Criteria 2026: Marks, Routes & Requirements

CA Eligibility Criteria 2026: Who Can Study Chartered Accountancy in Pakistan?

To start CA in Pakistan you need, at minimum, 60% in intermediate (HSSC), or three A-Level subjects at 60% aggregate, or an associate degree (14 years) with 45%. With 50% to under 60% in HSSC or A-Level you must pass ICAP's QAT first. A 16-year bachelor's degree from a recognised university lets you skip to CAF. Trainee Scheme applicants must be at least 16 and hold a training contract.

ICAP's rules look simple until you try to match your own marks to them. Find your situation below.

CA eligibility at a glance

Find your row

• HSSC with 72%: you qualify for PRC.

• HSSC with 55%: take the QAT first, then enrol in PRC. The QAT covers English language, mathematics and analytical reasoning, and costs Rs 6,400 on ICAP's 2026-27 fee schedule.

• HSSC with less than 50%: ICAP's published bands start at 50%. The listed alternatives are an associate degree with 45% or a bachelor's degree.

• BS, BCom or BBA graduate (16 years): you can enter at CAF.

• ADP graduate (14 years) with 45%: you qualify for PRC under the Full-Time Scheme.

• ACCA, CIMA, PIPFA or ICMA finisher: direct entry to CAF.

Full-Time Scheme eligibility

You start as a full-time student when you qualify under one of these:

1. Minimum 60% in Intermediate (HSSC).

2. At least three A-Level subjects passed with an aggregate of 60% or equivalent.

3. An associate degree (14 years of education) with 45% aggregate or more.

4. HSSC, A-Level or equivalent with 50% to under 60%: pass the QAT before enrolling in PRC.

PRC covers business writing and comprehension skills, quantitative methods, principles of economics, introduction to accounting and introduction to business. Exemptions can reduce what you sit.

Direct entry to CAF

Direct entry applies to holders of a 16-year bachelor's degree from a recognised university, or those who have passed all examinations of ICMA International, PIPFA, ACCA (UK) or CIMA (UK). For foreign degrees, check recognition by the Higher Education Commission before you apply.

Trainee Scheme eligibility

The Trainee Scheme suits people who want to start practical training alongside their studies. You must be at least 16 years old and have been offered a training contract by a recognised training organisation. You must also meet one of these:

• You have completed CAF, or obtained exemption from it, and completed or been exempted from the applicable hands-on courses.

• You hold a bachelor's degree with 16 years of education from a recognised university.

• You hold a bachelor's degree with 14 years of education and at least 45% marks, and you have passed PRC or obtained exemption from it.

What is no longer required

Older guides, including earlier versions of this page, require the Assessment of Fundamental Competencies (AFC). ICAP's Trainee Scheme page now marks the AFC route as not applicable anymore. Entry-level students start at QAT/PRC, and graduates start at CAF.

Do you need commerce subjects?

ICAP's published rules are written in marks and qualification levels and don't name a required intermediate group. If your subject combination is unusual, confirm with ICAP before registering.

After you check your eligibility

• Register: CA registration process and the ICAP student portal

• Budget: CA fee structure

• Plan: CA syllabus and CA training

• Full overview: CA in Pakistan guide

Rules and fees change, so confirm anything borderline on ICAP's website. For the BS Accounting & Finance route, where CAF can be passed during the degree, use ICAP's own page for that scheme.