Hi,
Back in April the Institute of Chartered Accountant ICAI had released a statement whereby it was stated that the students who wished to appear for Foundation Exam need not submit their class 12th result while registering themselves on the official portal.
There is a provisional registration where the students need to upload a scanned copy of their admit card of class 12th and it should be from recognised board. Also a student must have appeared for atleast two of their final exams then only they can get the benefit of provisional registration.