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The Institute of Chartered Accountants of India (ICAI) has released important updates regarding the Chartered Accountants Final Examinations scheduled for September 2025 and January 2026, aimed at helping CA aspirants plan their academic timelines efficiently. The announcements clarify eligibility criteria, Self-Paced Online Modules (SPOM), and training requirements under both the 3-year and 2-year articleship training structures. Who Can Apply for January 2026 CA Final Exams? The eligibilit
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FAQ :
For candidates under a 3-year articleship, they must complete 3 years by December 31, 2025, or be in their last six months of training as of January 1, 2026, completing 3 years by June 30, 2026. For a 2-year articleship, candidates must have completed 2 years by June 30, 2025.
Yes, candidates must complete the Advanced ICITSS before applying for ICAI membership. However, students from the Old Course who have attempted the Final (Old) exam at least once can appear for the January 2026 exam without completing it first, though it's still required before membership.
Candidates admitted up to November 2023 need to qualify Set A and Set B. Those admitted from May 2024 onwards must qualify Set A, B, C, and D, unless exempted. The number of cleared intermediate papers also influences which SPOM sets are required.
Candidates admitted from May 2024 onwards must qualify Set A, Set B, Set C, and Set D, unless they receive exemptions based on their intermediate performance or specific paper exemptions.
The September 2025 exam is a key opportunity for students who might not pass the May 2025 attempt, those transitioning from the Old to New course, and to help align exam attempts with the completion of articleship.
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