CA Exams Sep 2025 & Jan 2026: ICAI set to announce Eligibility Criteria
CA. (Dr). Rohit Ruwatia Agarwal has shared on X, the eligibility criteria document yet to be uploaded on the official portal by the ICAI
CA Exams Sep 2025 – CA Exam 2025 – ICAI – Eligibility Criteria for CA Exams – TAXSCAN
CA Exams Sep 2025 – CA Exam 2025 – ICAI – Eligibility Criteria for CA Exams – TAXSCAN
The Institute of Chartered Accountants of India (ICAI) is set to announce the eligibility requirements for applying for an appearance in the upcoming Chartered Accountancy (CA) Final September 2025 and January 2026 Examinations.
CA. (Dr). Rohit Ruwatia Agarwal has shared on X, the eligibility criteria document yet to be uploaded on the official portal by the ICAI.
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The document outlines the requirements as follows:
Eligibility Requirements for CA Final Exams – September 2025
1. Articleship Training
To apply for the September 2025 CA Final exams, candidates must meet one of the following criteria:
- Completed the required 3-year articleship training before submitting the exam application.
- Will complete the 3-year training (including any excess leave) by August 31, 2025.
- Currently in service as of September 1, 2025, with the last six months of training in progress and set to complete the 3-year training by February 28, 2026 (applicable for Intermediate/IPCC/IIPCE students).
2. Advanced IT & Soft Skills (AICITSS)
- Candidates must complete the Advanced ICITSS course before the exam.
- However, candidates who shifted from the Old Final Course to the New Final Course and have already attempted the Final (Old Course) exam at least once do not need to complete Advanced ICITSS before the exam. They must, however, complete it before applying for ICAI membership.
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3. Self-Paced Online Modules (SPOM)
The ICAI has launched a Self-Paced Module Test (SPMT) Portal (https://spmt.icai.org) for candidates who have completed the required learning hours in the following modules:
- SET A: Corporate & Economic Laws
- SET B: Strategic Cost & Performance Management
- SET C & D: Other required modules
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Exemptions & Requirements:
- Candidates who were eligible for the May 2024 Final Exam:
- Exempt from SET C & D but must qualify SET A & B before applying for ICAI membership.
- Candidates who cleared both groups of the Intermediate Exam before November 2023:
- Exempt from SET C & D but must qualify SET A & B before ICAI membership.
- Candidates who cleared both groups of the Intermediate Exam after November 2023:
- Must qualify ALL (SET A, B, C & D) before appearing for the Final Exam.
- Candidates who cleared one Intermediate group before November 2023 and the other between May 2024–May 2025:
- Must pass the Self-Paced Modules before appearing for the Final Exam in September 2025.
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Eligibility Requirements for CA Final Exams – January 2026
1. For Candidates Under 3-Year Articleship Training
- Completed 3-year articleship before submitting the exam application.
- Will complete 3-year training (including excess leave) by December 31, 2025.
- Currently in service as of January 1, 2026, with the last six months of training in progress and set to complete by June 30, 2026.
2. For Candidates Under 2-Year Articleship Training
- Must complete 2 years of training (including excess leave) by June 30, 2025.
3. Advanced IT & Soft Skills (AICITSS)
- Required before appearing for the January 2026 Final Exam.
- Candidates who moved from the Old Final Course to the New Final Course and attempted the Old Course Final Exam at least once do not need to complete AICITSS before the exam but must complete it before ICAI membership.
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4. Self-Paced Online Modules (SPOM)
- The SPMT Portal (https://spmt.icai.org) is available for candidates to complete the required learning hours in:
- SET A: Corporate & Economic Laws
- SET B: Strategic Cost & Performance Management
- SET C & D: Other required modules
It is important to note that the story is based on the information released by the Chairman- BOS (O), on X and the official notification is awaited.
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