Eligibility requirements for applying September 2025 and January 2026 Chartered Accountants final examinations.
ICAI has published the following eligibility requirements for applying September 2025 and January 2026 Chartered Accountants final examinations:
Eligibility requirements for September 2025 / January 2026 CA Final examinations:
| September 2025 Exam | January 2026 Exam | |
| 1. Articleship Training | The candidate must have completed a prescribed period of 3 years of articleship training as on the date of filling the examination application form; or | The candidate must have completed a prescribed period of 3 years of articleship training as on the date of filling the examination application form; or |
| The candidate must complete the prescribed period of 3 years of articleship training including excess leave, if any, on or before 31st August 2025; or | The candidate must complete the prescribed period of 3 years of articleship training including excess leave, if any, on or before 31st December 2025, or | |
| The candidate must be in service as on 01st Sep 2025 and serving the last six months of articleship training including excess leave, if any, and due to complete 3 years of articleship training on or before 28th February 2026. (for Intermediate/IPCC/IIPCE student) | The candidate must be in service as on 01st January 2026 and serving the last six months of articleship training including excess leave, if any, and due to be completed 3 years of articleship training on or before 30th June 2026. (for Intermediate/IPCC/IIPCE candidates) | |
| 2. Advanced Integrated Course on Information Techonology and Soft Skills (AICITSS) | The candidate should have completed Advanced ICITSS for being eligible to appear in September 2025 final examination. Candidates who have converted from Final (Old Course) to Final (New Course) and appeared at least once in the Final (Old Course) examination under regulation 31(ii) are not required to complete Advanced ICITSS before appearing in the Final examination to be held in September 2025, but in any case candidates are required to complete Advanced ICITSS before applying for the membership of ICAI. |
The candidate should have completed Advanced ICITSS for being eligible to appear in January 2026 final examination. Candidates who have converted from Final (Old Course) to Final (New Course) and appeared at least once in the Final (Old Course) examination under regulation 31(ii) are not required to complete Advanced ICITSS before appearing in the Final examination to be held in January 2026, but in any case candidates are required to complete Advanced ICITSS before applying for the membership of ICAI. |
| Self-Paced Online Modules (SPOM) | The Examination department of ICAI has launched Self-paced Module Test (SPMT) Portal for candidates who have completed prescribed learning hours for respective Self-Paced Online Module SET A: Corporate and Economic Laws and Module SET B: Strategic Cost & Performance Management, SET C & SET D | he Examination department of ICAI has launched Self-paced Module Test (SPMT) Portal for candidates who have completed prescribed learning hours for respective Self-Paced Online Module SET A: Corporate and Economic Laws and Module SET B: Strategic Cost & Performance Management, SET C & SET D |
Exemption from appearing in Self-Paced Online Module Tests:
1. For both September 2025 and January 2026 Final exams, the candidates who were admitted to the Final Examination till November 2023 are exempt from appearing in Self-Paced Online Module Tests Set C and Set D. However, it is mandatory for them to qualify Set A and Set B before applying for membership as under:
(i) Appeared in Final Examination till November 2023 but could not pass either of the group – SET A AND SET B to be qualified.
(ii)Passed group second till November 2023 but could not pass group first – SET A only to be qualified
(iii) Passed group first till November 2023 but could not pass group second – SET B only to be qualified.
(iv) Exemption secured in Paper 5 in any of the attempts from May 2022 to November 2023 but could not pass either of the group – SET A only to be qualified
(v) Exemption secured in Paper 4 in any of the attempts from May 2022 to November 2023 but could not pass either of the group – SET B only to be qualified.
(vi) Exemption secured in Paper 4 and Paper 5 in any of the attempts from May 2022 to November 2023 but could not pass either of the group – All Modules Exempt.
2. Candidates, other than those who are covered under (1) above and were admitted to the Final Examination of May 2024 are exempt from appearing in Self-Paced Online Module Tests Set C and Set D. However, it is mandatory for such candidates to qualify Set A and Set B before applying for membership.
3. Candidates, other than those covered under (1) & (2) above, are required to mandatorily qualify Set A, B, C and/or D as applicable.
4. Intermediate candidates who had cleared both the groups of Intermediate Examinations till November 2023 and completed Advanced ICITSS along with 2.5 years of articleship training, including excess leave, on or before 31st August 2025 (for Sep 2025 exams) and on or before 31st Dec 2025 (for Jan 2026 exams) are exempt from appearing in Self-Paced Online Module Test Set C & D. However, it is mandatory to qualify SET A and Set B before applying for membership.
5. Intermediate candidates who had cleared both the groups of Intermediate Examinations after November 2023 and completed Advanced ICITSS along with 2.5 years of articleship training, including excess leave, on or before 31st August 2025 for Sep 2025 exams) on or before 31st Dec 2025 (for Jan 2026 exams) are required to mandatorily qualify all the Modules (i.e., SET A, B, C & D) before appearing in the Final Examinations. Or
Intermediate candidates who had cleared either of the group upto November 2023 or before and passed the remaining group under Unit Scheme from May 2024 to May 2025 (for Sep 2025 exams) or from May 2024 to Sep 2025 (for Jan 2026 exams) and completed Advanced ICITSS along with 2.5 years of articleship training, including excess leave, on or before 31st August 2025 (for Sep 2025 exams) or on or before e 31st December 2025 (for Jan 2026 exams) are required to undergo and pass Self-Paced Online Modules before appearing in the Final Examination to become eligible for Final Examination to be held in September 2025/ January 2026 exams as per below eligibility criteria:
| Sep 2025/Jan 2026 Exams | |
| Passed 6 papers at Intermediate level | SET A, B, C, D |
| Passed 7 papers at Intermediate level | SET A, B and either of SET C or SET D |
| Passed 8 papers at Intermediate level | SET A and SET B |
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