HELP-1st Group final exam for old student

This query is : Resolved

aashish (Querist)
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19 January 2025 Hello everyone,
I cleared by 2nd group Final in 2014, completed GMCS and IT training required at the time.
Now, i plan to pursue the 1st group exam.
can you please help me on what classes/training should i take before i can take part in the finals?

The recent changes are very confusing-talks about 6 month IT training, self study module,etc.

Your assistance will be valuable to me.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 You're not alone — many old-course students who passed one group earlier are now facing confusion due to the new ICAI scheme that came into effect from 1st July 2023 (as per ICAI's notification). Let’s clarify your situation and what steps you need to take.

✅ You Cleared:
Group 2 of CA Final (Old Course) – in 2014

Completed GMCS and IT training – as per rules then

Now want to appear for Group 1

📌 IMPORTANT UPDATE – New Scheme of Education & Training (2023)
ICAI discontinued the old and existing courses. Everyone (including partially qualified candidates like you) must transition to the New Scheme.

🔄 Transition Rules for Old Final Students
Here’s how your case is handled under the ICAI New Scheme:

✔️ You must:
Convert to the New Final Course (2023 Scheme)

File Form for conversion on the SSP portal.

No re-registration fees if you’re already a CA Final student.

Appear for Both Papers of New Final (Group 1 & Group 2)

Old group passouts (like you) do not get exemption under the new scheme.

❗ Even if you cleared Group 2 under the old scheme, you now need to appear for the full Final (2 groups) in the New Scheme.

Complete the 6-Month Study Period

From the date of conversion to Final (New), you must wait for 6 months before appearing for the exam.

🧾 Trainings Required
Since you cleared Final Group 2 in 2014 and completed GMCS/IT training:

✅ You are NOT required to repeat:
GMCS / Advanced ITT or Orientation

But ICAI requires all Final candidates (under the New Scheme) to have:

2 years of Practical Training
(✅ You likely completed it before 2014)

Self-paced modules (SPMs) – NEW requirement

You must complete and pass 4 out of 6 modules online before applying for exams.

These are MCQ-based, self-learning modules, no classes required.

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