New Delhi: The Institute of Chartered Accountants of India (ICAI) has released the official eligibility criteria for the CA Final exams to be held in September 2025 and January 2026. To apply for the September 2025 exam, candidates must complete three years of articleship training by August 31, 2025. For the January 2026 exam, the articleship must be completed by December 31, 2025.
ICAI recently made a major change by increasing the frequency of CA final exams to three times a year. However, many aspirants and professionals have raised concerns over the strict preparation schedule and vast syllabus.
CA Final September 2025 Eligibility Criteria
Articleship Completion Requirements
Candidates must meet any one of the following conditions to be eligible:
- Complete three years of articleship training before the date of filling out the examination application form.
- Complete the full three-year training, including any excess leave, by August 31, 2025.
- Be serving the final six months of articleship (including excess leave, if applicable) as of September 1, 2025, and complete the full term by February 28, 2026 (applicable for Intermediate/PCC/IIPCE candidates).
Advanced ICITSS
ICAI requires all candidates to complete the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) before appearing in the CA Final exam.
Candidates who have converted from the old to the new CA Final course and have appeared at least once under Regulation 31(ii) are permitted to appear without completing AICITSS. However, they must complete it before applying for ICAI membership.
Self-Paced Online Modules (SPOM) and Module Test (SPMT)
To qualify for the CA Final exam, candidates must complete the Self-Paced Online Modules (SPOM) and the Self-Paced Module Test (SPMT).
Exemptions for Candidates Admitted Till November 2023
| Exam Status | Required Modules |
|---|---|
| Did not pass either group | Set A and Set B |
| Passed only Group II | Set A |
| Passed only Group I | Set B |
| Secured exemption in Paper 5 only | Set A |
| Secured exemption in Paper 4 only | Set B |
| Secured exemption in both Paper 4 and 5 | All Modules Exempted |
Candidates admitted to the May 2024 CA Final exam are exempt from SPMT but must complete Set A and Set B before applying for membership. Other candidates must qualify Set A, B, C, and/or D, depending on their exam status.
Intermediate-Level Based SPOM Eligibility
Candidates who:
- Cleared both groups of CA Intermediate by November 2023, and
- Completed 2.5 years of articleship, including excess leave, along with Advanced ICITSS by August 31, 2025,
are exempt from Set C and D, but must qualify Set A and Set B before applying for membership.
SPOM Requirements Based on Papers Cleared at Intermediate Level
| Papers Passed | Required Modules |
| 6 papers | Set A, B, C, and D |
| 7 papers | Set A, Set B, and either Set C or Set D |
| 8 papers | Set A and Set B |
CA Final January 2026 Eligibility Criteria
For Candidates Under 3-Year Articleship
Candidates must meet any of the following criteria:
- Complete the full three-year articleship training, including excess leave, by December 31, 2025.
- Be serving the last six months of articleship as of January 1, 2026, with completion due by June 30, 2026.
For Candidates Under 2-Year Articleship
Candidates registered under the two-year articleship structure must complete the entire training (including excess leave) by June 30, 2025. All other eligibility conditions remain the same as those for the September 2025 session.
Important Search Terms for Better Visibility
- CA Final eligibility criteria 2025
- ICAI CA Final September 2025
- CA Final January 2026 eligibility
- Articleship requirements for CA Final
- SPOM and SPMT eligibility for CA exams
- ICAI latest notifications
Read more:
