ICAI Announces Application Requirements, Eligibility & SPOM Criteria for CA Final January 2026 Exams

Last updated: 30 October 2025


The Institute of Chartered Accountants of India (ICAI) has released the official notification outlining the detailed requirements and eligibility criteria for students applying for the CA Final January 2026 examinations. Candidates are advised to verify their details on the Self Service Portal (SSP) before proceeding with the exam form submission.

ICAI Announces Application Requirements, Eligibility and SPOM Criteria for CA Final January 2026 Exams

Key Points to Check Before Applying

Students must ensure that:

  • They have valid SSP login credentials on eservices.icai.org.
  • Their course registration is valid. Those with lapsed registrations must convert to the new course using course codes NEWFIN23 or CONFIN23.
  • Their photograph and signature are updated and meet ICAI's specified size and quality requirements.
  • Their articleship status is correctly reflected as "Registered" on the portal. Any pending documentation must be updated before applying.

For queries, candidates may contact ICAI at final_examhelpline@icai.in.

Articleship Training Requirements

Depending on the duration of articleship (2 years or 3-3½ years), candidates must:

  • Complete the prescribed training by December 31, 2025, or
  • Be in service as of January 1, 2026, completing the final phase of their training by June 30, 2026 or December 31, 2026, as applicable.

Students with terminated articleship must re-register to ensure continuity of training.

Advanced ICITSS Requirement

Under the New Scheme of Education and Training (effective July 1, 2023), students must successfully complete the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) - including the Advanced IT Test - by December 10, 2025, to be eligible for the January 2026 exam.Students can refer to ICAI's official announcement for detailed guidance.

Self-Paced Online Modules (SPOM)

ICAI has introduced Self-Paced Module Tests (SPMT) for Final Course students on the SPMT Portal.

Depending on the attempt and course status, candidates must clear specific module sets:

  • Set A & B: Mandatory for most students before membership application.
  • Set C & D: Required for candidates admitted to Final Exams from November 2024 onwards.All applicable module tests must be completed by December 10, 2025.

For assistance, candidates can contact exam_spmt@onlineregistration.org or spmt_examhelpline@icai.in.

Photo and Signature Upload Guidelines

ICAI has also detailed strict requirements for uploading photos and signatures:

  • Photo: Clear, front-facing, white background, size 4.5 cm x 3.5 cm, 20-50 KB, JPEG format.
  • Signature: On white sheet, black pen, size 6 cm x 2 cm, 10-20 KB, JPEG format.

No selfies are allowed, and the face must be clearly visible without goggles or caps.

Conclusion

ICAI's updated notification for CA Final January 2026 emphasizes timely completion of training, conversion to the new syllabus, and adherence to SPOM and AICITSS requirements. Students are advised to verify their eligibility well in advance to avoid last-minute issues while filling out the examination form.

Official copy of the notification has been attached


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