The Institute of Chartered Accountants of India (ICAI) has released a comprehensive announcement outlining the eligibility conditions and compliance requirements for candidates intending to appear in the CA Final May 2026 Examination. Students have been advised to carefully verify their status on the Self-Service Portal (SSP) before submitting examination forms to avoid last-minute disqualification.
Course Registration & Conversion to New Scheme Mandatory
ICAI has clarified that candidates must be registered under the Final New Course (NEWFIN23 or CONFIN23). Those still reflecting older course codes on their SSP dashboard must convert to the New Scheme before applying. Importantly, no fee is required for course conversion.
Students with lapsed registrations must regularise their status through SSP before proceeding with the examination form.
Articleship Completion Criteria Explained
The eligibility criteria relating to articleship training remain one of the most critical conditions for the May 2026 attempt.
- For candidates under the 3-year or 3.5-year articleship route, eligibility depends on completion timelines ranging between April 30, 2026 and April 30, 2027, depending on stream and conversion status. Candidates must ensure they are "in service" as of May 1, 2026, wherever applicable.
- Those registered under the 2-year articleship model must complete the prescribed training period, including excess leaves, on or before October 31, 2025.
ICAI has also advised candidates who have terminated their articleship to re-register for the balance training period in order to meet eligibility conditions.
Advanced ICITSS Completion Deadline: April 10, 2026
Under Regulation 29D read with 51E/72E of the CA Regulations, candidates under the New Scheme (effective July 1, 2023) must complete the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) to be eligible.
The last date for completing Advanced ICITSS, including the Advanced IT Test, is April 10, 2026.
The course includes:
- Management & Communication Skills (MCS)
- Advanced IT Course
- Advanced IT Test conducted by ICAI’s Examination Department
ICAI clarified that students who partially completed GMCS-II or Advanced ITT under the Old Scheme need only complete the remaining component and not the entire AICITSS afresh.
Self-Paced Online Modules (SPOM) - Set A, B, C & D Requirements
ICAI has also reiterated compliance requirements under the Self-Paced Online Module Test (SPMT) system.
The eligibility to qualify Set A (Corporate & Economic Laws), Set B (Strategic Cost & Performance Management), Set C and Set D varies depending on:
- Attempt history (till November 2023)
- Admission cycle (May 2024 onwards)
- Intermediate passing timeline
- Exemptions secured in earlier attempts
While candidates admitted up to November 2023 are exempt from Sets C and D, qualification of Sets A and B remains mandatory before applying for ICAI membership. Students admitted from November 2024 onwards must qualify for all applicable modules on or before April 10, 2026.
Photograph & Signature Guidelines Strictly Enforced
ICAI has specified detailed technical requirements for uploading photographs and signatures on SSP:
- Photo size: 20-50 KB (JPEG/JPG), 4.5 cm x 3.5 cm
- White background, 80% face visibility, no caps/goggles
- No selfies permitted
- Signature size: 10-20 KB (JPEG/JPG), 6 cm x 2 cm
- Black ink signature on a white sheet only
Non-compliance may result in rejection of the examination form.
Candidates Advised to Verify SSP Data
ICAI has urged students to:
- Confirm valid login credentials
- Ensure articleship status reflects "Registered"
- Update pending documentation
- Raise correction tickets on SSP if required
For exam-related clarifications, candidates may contact the Final Exam helpline via official ICAI communication channels.
Why This Matters
With increasing regulatory alignment under the New Scheme of Education and Training, compliance with training, module testing, and IT-based course requirements has become central to CA Final eligibility. Missing deadlines such as April 10, 2026, for AICITSS or SPOM qualification, could directly impact examination appearance.
Students targeting the May 2026 CA Final attempt are therefore advised to act well in advance and ensure all regulatory requirements are fully satisfied.
Click here to view/download the official copy of the notification
Also check: Toppers, Marksheet & Pass Percentage of CA Final January 2026 Exams
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