ICAI CA Final Jan 2026: Eligibility Criteria; Here’s the Checklist for You

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

The guidelines explain exactly what you need regarding articleship completion, course participation, and the Self-Paced Online Modules (SPOM).

Eligibility for September 2025 Session

For the September 2025 exams, the articleship rules are as follows:

• Three-Year Articleship: You must complete your training by 31 August 2025.

• Final Six Months: If you are an Intermediate/IPCC/IIPCE student and are in the final six months of your training as of 1 September 2025 (completing it by 28 February 2026), you are also eligible to apply.

AICITSS Requirement: Completion of the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) is mandatory. However, if you transitioned from the old CA Final course to the new one and appeared for the old format exam at least once, you are exempt from finishing AICITSS before the exam. You just need to complete it before applying for your ICAI membership.

Rules for SPOM and SPMT

A key part of your eligibility is the Self-Paced Online Modules (SPOM) and the Self-Paced Module Test (SPMT).

• Admitted up to Nov 2023: If you were admitted to the CA Final exams up to November 2023, you are exempt from Sets C and D but must pass Sets A and B.

• Registered for May 2024: If you registered for the May 2024 exams, you are exempt from the test for now, but you must pass Sets A and B before applying for membership.

• Other Candidates: You must qualify for all sets—A, B, C, and/or D—depending on the number of Intermediate papers you have cleared.

Specific Exemptions:

• Students who cleared both groups of the CA Intermediate exam up to November 2023 and completed 2.5 years of articleship (including excess leave) by 31 August 2025 are exempt from Sets C and D.

• If you cleared one group by November 2023 and the other under the unit scheme between May 2024 and May 2025, you must qualify for all applicable SPOM sets based on your passed papers.

Eligibility for January 2026 Session

For the January 2026 exams, the structure remains similar:

• Three-Year Articleship: You must complete your training (including excess leave) by 31 December 2025. Alternatively, if you are in the final six months of training as of 1 January 2026 (completing by 30 June 2026), you can apply.

• Two-Year Articleship: You must conclude your training by 30 June 2025.

All other conditions, including SPOM and AICITSS requirements, mirror the rules set for the September 2025 exams.

Note: In March 2025, ICAI also announced the results for the CA Foundation and Intermediate January 2025 exams.