A candidate possessing any of the following qualifications or any other qualifications recognized by the Council of the ICSI with the approval of the Central Government as equivalent thereto, is exempted from passing the Foundation examination:

(i) A Degree or master's degree in Corporate Secretaryship or Commerce:
(ii) Pass in the Final examination of the Institute of Cost and Works Accounts of India or the Institute of Chartered Accountants of India or any other Accountancy Institution in India or abroad recognized as equivalent thereto by the Council: or
(iii) A degree or master's degree in any disciplines other than Final Arts.

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