The Institute of Chartered Accountants of India (ICAI) has officially released the detailed eligibility criteria for candidates aspiring to appear for the CA Final Examinations in September 2025 and January 2026. These guidelines outline the mandatory requirements related to articleship completion, course participation, and Self-Paced Online Modules (SPOM) that candidates must meet to qualify for the upcoming exam cycles.
For the CA Final September 2025 session, candidates must have completed their three-year articleship training by August 31, 2025, to be eligible. Alternatively, candidates who are still serving the final six months of their articleship as of September 1, 2025, and are due to complete it by February 28, 2026, can also apply, provided they fall under the Intermediate/IPCC/IIPCE student category. Additionally, applicants must have successfully completed the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS). However, those who have shifted from the old CA Final course to the new course and appeared in the older format at least once are exempted from completing AICITSS before the exam. Nonetheless, they must finish it before applying for ICAI membership.
Another essential component of eligibility is the Self-Paced Online Modules (SPOM) and the corresponding Self-Paced Module Test (SPMT). Candidates admitted to the CA Final exams till November 2023 are exempted from Set C and D of the SPMT, although they are required to qualify Sets A and B. Similarly, candidates who registered for the May 2024 exams are exempted from SPMT but must still pass Sets A and B before applying for membership. For all other candidates, qualifying all sets — A, B, C, and/or D — is mandatory, depending on the number of Intermediate-level papers they have cleared.
Students who cleared both groups of the CA Intermediate exam up to November 2023 and have completed 2.5 years of articleship training (including excess leave) by August 31, 2025, are exempt from Sets C and D. Those who cleared one group by November 2023 and the other under the unit scheme between May 2024 and May 2025, must qualify all applicable SPOM sets based on how many Intermediate papers they passed.
For the CA Final January 2026 session, the rules are similarly structured. Candidates undergoing a three-year articleship must complete their training (including excess leave, if any) by December 31, 2025, or be in their final six months of training as of January 1, 2026, and expected to complete it by June 30, 2026. Those following the two-year articleship model must ensure their training concludes by June 30, 2025. All other eligibility conditions, including SPOM and AICITSS requirements, mirror those set for the September 2025 exams.
ICAI’s announcement serves as an important guideline for candidates to assess their readiness and eligibility well in advance, ensuring they meet all academic and training milestones before applying for the CA Final Exams.