Those who have passed the Senior Secondary (10+2) or an equivalent examination can enrol for the foundation course.
On the other hand, those who have completed a graduate or postgraduate degree in commerce, or any discipline other than fine arts,
Or the final examination of the Institute of Costs and Works Accountants of India ( ICWAI) or the Institute of Chartered Accountants of India ( ICAI ) can directly enrol for the intermediate examination.
The ICSI conducts training programmes, in the nature of compulsory postal tuition, to enable students to qualify for the examination. Students are also provided with study material on each subject at the time of admission. The prescribed subjects include business communication, business laws and management, principles of accounting, economics and statistics.