The Institute of Chartered Accountants of India (ICAI) has announced crucial updates for aspirants planning to appear in the CA Final Examinations scheduled for September 2025 and January 2026. These updates include clearly defined eligibility criteria, Self-Paced Online Modules (SPOM) requirements, and training mandates for both the 3-year and 2-year articleship structures. Understanding these guidelines will help CA aspirants plan their preparation and training schedule more effectively.
Who Can Apply for the CA Final Exam – January 2026?
ICAI has provided distinct eligibility requirements based on the articleship structure a candidate is following:
For Candidates Under the 3-Year Articleship Route:
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Fully completed 3 years of articleship (including any excess leave) on or before December 31, 2025, or
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Candidates who are still undergoing articleship must be in the final 6 months of training as of January 1, 2026, and should complete their training by June 30, 2026.
For Candidates Under the 2-Year Articleship Route:
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Must have completed the full 2 years of articleship (including any excess leave) on or before June 30, 2025.
Mandatory Completion of Advanced ICITSS Before Applying for Membership
All candidates are required to complete the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) before they can apply for ICAI membership.
However, there is a relaxation for students who have transitioned from the Old Course and have already attempted the Final (Old) exam at least once. These students can appear in the January 2026 exam without completing the Advanced ICITSS, provided they complete it before applying for membership.
Self-Paced Online Modules (SPOM): Set A, B, C, D
ICAI has made the Self-Paced Online Module Tests (SPMT) a key component of CA Final eligibility. The requirements differ based on the date of admission into the Final course.
SPOM Criteria Based on Admission Date:
| Admission to Final Course | Required SPOM Sets |
|---|---|
| Up to November 2023 | Set A and Set B |
| From May 2024 onwards | Set A, Set B, Set C, and Set D (unless exempted) |
Exemption Criteria Based on Intermediate Clearance:
| Intermediate Papers Cleared | Required SPOM Sets |
|---|---|
| All 8 Papers | Set A and Set B |
| 7 Papers | Set A, Set B, and either Set C or Set D |
| 6 Papers | Set A, Set B, Set C, and Set D |
Note: Exemptions for SPOM modules may be granted based on prior performance in Intermediate papers.
For any assistance regarding SPMT scheduling or technical issues, students can contact:
CA Final September 2025: A Strategic Attempt
The September 2025 CA Final exams present a strategic opportunity for candidates:
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Who could not clear the May 2025 attempt.
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Who are transitioning from the Old Course to the New Course structure.
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Who need an attempt aligned with their articleship completion under the new structure.
While the detailed schedule for September 2025 is yet to be released, students are advised to align their preparation accordingly to maximize their chances of success.
Final Thoughts
These recent announcements by ICAI offer clarity and direction to students planning for the CA Final September 2025 and January 2026 examinations. By understanding the eligibility requirements, SPOM expectations, and training criteria, students can plan their preparation and professional training journey with greater focus and efficiency.
Stay updated with ICAI announcements and plan your path to becoming a Chartered Accountant with a well-structured approach.
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