ICAI Announces Eligibility Criteria for CA Final Exams in September 2025 and January 2026

The Institute of Chartered Accountants of India ( ICAI ) has officially released the eligibility criteria for candidates planning to appear in the Chartered Accountants ( CA ) Final Examinations scheduled for September 2025 and January 2026.

The announcements, made on April 4, 2025, provide the details regarding articleship requirements, Advanced ICITSS, and the mandatory Self-Paced Online Modules ( SPOM ) under the New Education and Training Scheme.

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Articleship Completion: Key Dates

For the September 2025 session, candidates must meet one of the following conditions:

- Completion of 3 years of articleship training by the date of filling the exam form.

- Completion of the articleship, including excess leaves (if any), by August 31, 2025.

- Candidates must be in service as of September 1, 2025, and should be completing the final six months of articleship (including excess leave) by February 28, 2026.

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For the January 2026 session, eligibility includes:

- Completion of 3 years of articleship training at the time of applying.

- Completion of articleship, including excess leave, by December 31, 2025.

- Being in service on January 1, 2026, and completing the last six months of training by June 30, 2026 (specific to Intermediate/IPCC/IIPCE students).

Additionally, candidates under the 2-year articleship training structure must complete their term (including excess leaves) by June 30, 2025, to be eligible for the January 2026 exam.

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Advanced ICITSS: Mandatory Before Exams or Membership

Completion of the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) is compulsory for all candidates prior to appearing in the Final exams. However, an exception applies to those who converted from the old course to the new course and have appeared at least once in the old Final exam. Such candidates must still complete the course before applying for ICAI membership, even if not before the exam.

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Self-Paced Online Modules (SPOM): A Crucial Step

ICAI has emphasized the requirement to qualify the Self-Paced Online Modules through the official SPMT Portal (https://spmt.icai.org). These include four modules: 

- Set A: Corporate and Economic Laws 

- Set B: Strategic Cost & Performance Management 

- Set C & D: As applicable depending on candidate history

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Candidates admitted to the Final course until November 2023 must pass only Set A and B. Those admitted during or after May 2024 may have to pass all four modules unless exempted by specific criteria such as the number of Intermediate papers cleared or prior exemptions in old course papers.

 The integration of SPOM and AICITSS into the eligibility matrix underlines the intent of ICAI to ensure that future CAs are not just academically sound but professionally skilled as well.

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