The Institute of Chartered Accountants of India (ICAI) has issued the official CA Final Exam eligibility criteria for students intending to appear for the Chartered Accountants Final Examinations to be held in September 2025 and January 2026.
CA Final Eligibility Requirements – Sept 2025 & Jan 2026
Articleship Requirement
For both exams, candidates must either:
- Have completed their full Articleship (3 years or 2 years, as the case may be),
- Or completing it (inclusive of over-leaves) by August 31, 2025 (for Sept attempt) or December 31, 2025 (for Jan attempt),
- Or be in the remaining 6 months of Articleship as of Sept 1, 2025 (for Sept) or Jan 1, 2026 (for Jan), completing by Feb 28, 2026 or June 30, 2026, respectively.
Advanced ICITSS
Completion of the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) is compulsory for both attempts. Converted Old Course students can appear without it but should undergo it prior to applying for membership.
Self-Paced Online Modules (SPOM)
All candidates are required to qualify Set A (Corporate Laws) and Set B (Strategic Costing) through spmt.icai.org. Set C and D are needed only for:
- Students admitted after May 2024, or
- Candidates who passed both Intermediate groups after Nov 2023, or
- Passed one group in advance and the other under Unit Scheme (May 2024 to Sept 2025).
Exemptions are also allowed on the basis of performance at CA Final Old Course and the number of Intermediate papers passed.
For further guidance, check out the official notice or contact [email protected] or [email protected].