CA Final Exams January 2026: ICAI announces Eligibility, Requirements and SPOM Criteria

The Institute of Chartered Accountants of India ( ICAI ) has published the comprehensive “Notes for Information and Guidance” for candidates seeking admission to the CA Final Examination in January 2026, setting strict eligibility checks, hard deadlines and fresh course-completion requirements.

Candidates must use the Self Service Portal (SSP) at eservices.icai.org to apply and pay fees; failure to meet SSP data, articleship or course requirements will lead to rejection or withholding of admit cards.

Key Deadlines

The SSP window opens November 3, 2025, with the last date for submission without late fee on November 16, 2025, and a late-fee window (₹600 / US$10) running until November 19, 2025. Exams run from January 5 to January 16, 2026, and results are expected in March 2026.

Major eligibility points have been reiterated and clarified. Only students registered or converted to the Final New Course (course codes NEWFIN23 or CONFIN23) may apply, conversions must be completed on SSP before submission and no conversion fee is charged. Candidates must ensure their SSP profile contains an acceptable photo and signature (technical specs provided), or their application may be invalidated.

Your Ultimate Guide to India’s Latest Income Tax Laws, Click Here

Articleship remains central. For those under the three-year scheme, several completion scenarios are accepted-completed training as on application date, due to complete by December 31, 2025, or in-service on January 1, 2026 but completing the required tenure by designated cut-offs in 2026 (varies by stream). Two-year articled candidates must have completed training by June 30, 2025. Candidates who took termination must re-register for balance training to meet service requirements by the relevant deadlines.

Coursework deadlocks have new teeth. Students under the New Scheme must complete the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) by December 10, 2025; those who have not passed the Advanced IT Test should consult ICAI schedules and clear the test. Self-Paced Online Modules (SPOM) requirements depend on admission date and earlier attempts; many candidates must clear Sets A-D by December 10, 2025. Detailed exemptions and module mappings are set out in the announcement.

Assessment format changes continue: Paper 6 (Integrated Business Solutions) is an open-book, case-study paper; Papers 1-5 include 30 marks of MCQs (objective) from May 2024 onward. Candidates are barred from electronic devices in exam halls; strict unfair-means penalties apply.

Fee structure, city-master for centres, admit-card procedures, verification and certified copy rules, and an exhaustive helpdesk list are provided in the circular. ICAI warns that furnishing incorrect information will render admission invalid and reserves jurisdiction of Delhi courts for disputes.

The message is simple - check your SSP, finish ICITSS/SPOM obligations, verify articleship status and upload a compliant photo/signature now.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates