CA Final Exam 2025-26: ICAI Releases Updated Eligibility Criteria – All You Need to Know

The Institute of Chartered Accountants of India (ICAI) has officially announced the updated eligibility criteria for candidates appearing in the CA Final Examinations scheduled for September 2025 and January 2026. These new guidelines specify essential requirements related to articleship completion, course modules, and the Self-Paced Online Modules (SPOM) that must be met to be eligible for the upcoming examination cycles.

📌 Eligibility for CA Final September 2025 Session

To qualify for the CA Final September 2025 exams, aspirants must adhere to the following key criteria:

• Articleship Completion:
  Candidates must complete their three-year articleship training by August 31, 2025.
• Six-Month Articleship Relaxation:
  Students who are in the final six months of articleship as of September 1, 2025, and are expected to complete their training by February 28, 2026, can also apply. This applies specifically to candidates from the Intermediate/IPCC/IIPCE categories.
• Advanced ICITSS (AICITSS) Requirement:
  Aspirants must complete the Advanced Integrated Course on Information Technology and Soft Skills. However, candidates transitioning from the old syllabus who have appeared for the CA Final at least once under the old format are exempt from completing AICITSS before the exam. They must, however, complete it before applying for ICAI membership.

🧑‍💻 Self-Paced Online Modules (SPOM) and Module Tests (SPMT)

The ICAI mandates completion of SPOM and its respective SPMT as part of the eligibility conditions:

• Candidates registered for the CA Final up to November 2023 are exempt from Sets C and D, but must pass Sets A and B.
• Those who registered for the May 2024 exams are exempt from SPMT but must still complete Sets A and B to be eligible for ICAI membership.
• All other candidates must qualify all applicable sets (A, B, C, D), depending on the number of Intermediate papers cleared.
• Students who passed both groups of CA Intermediate by November 2023 and completed 2.5 years of articleship by August 31, 2025 (including excess leave) are exempt from Sets C and D.
• Candidates who cleared one group by November 2023 and the other through the unit scheme between May 2024 and May 2025, must complete relevant SPOM sets based on the number of Intermediate papers cleared.

📅 Eligibility for CA Final January 2026 Session

The eligibility criteria for the January 2026 CA Final exams closely mirror the September 2025 session, with adjusted training timelines:

• Three-Year Articleship:
  Candidates must have completed their articleship (including any excess leave) by December 31, 2025, or be in the final six months as of January 1, 2026, with training expected to end by June 30, 2026.
• Two-Year Articleship Route:
  Those under the two-year model must complete their training by June 30, 2025.
• Other Requirements:
  All SPOM and AICITSS conditions remain unchanged and apply similarly to the January 2026 session.

✅ Final Takeaway

This official notification from ICAI helps aspiring Chartered Accountants understand their eligibility status in advance. It’s crucial to track your articleship progress, ensure timely completion of SPOM and AICITSS, and align with the revised structure to avoid last-minute disqualification.

Make sure to prepare accordingly and stay updated with ICAI’s guidelines to ensure a smooth registration and examination process.

Also Read: ICAI Announces CA Final Exams to be Held Thrice a Year from 2025

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Hemesh Choudhary

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