CA Final Studies

Guidance for Resuming CA Studies in 2026

If you are looking to resume your studies after a long gap since clearing the CA-PCC (Professional Competence Course), please consider these essential steps:

• Convert to the New Scheme: You must be registered under the current New Scheme of Education and Training. You can check your status or apply for conversion via the ICAI Self Service Portal (SSP) by selecting the "Course Registration" or "Apply for Conversion" option.

• Verify Eligibility: The current CA Final path requires students to have passed both groups of the CA Intermediate level. Because the syllabus has changed significantly—with a new six-paper structure—you should consult the latest ICAI resources to determine which of your previous credits or exemptions may still apply.

• Mandatory Requirements: Under the new scheme, you must complete specific requirements before appearing for the CA Final exams, including:

  • Advanced ICITSS: Completion of the Advanced Information Technology and Management & Communication Skills (MCS) courses.

  • Self-Paced Online Modules (SPOM): You will likely need to qualify for specific sets of self-paced modules (Sets A and B are mandatory for many returning students, while others may depend on your specific attempt history).

• Updated Syllabus: The current CA Final syllabus consists of six papers: Financial Reporting, Advanced Financial Management, Advanced Auditing/Assurance/Professional Ethics, Direct Tax Laws & International Taxation, Indirect Tax Laws, and Integrated Business Solutions.

Next Steps

It is highly recommended that you log in to the ICAI Self Service Portal (SSP) to view your specific student dashboard. This will show your current registration status and any specific requirements you must meet to become eligible for the upcoming examination cycles.