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 eligibility criteria for the January 2026 CA Final Examination have been clearly outlined by ICAI. Candidates can apply under the following conditions:
For Candidates under 3-Year Articleship
- Completion of the full 3 years of articleship (including excess leave, if any) on or before December 31, 2025, or
- Candidates still serving their articleship must be in the last six months of training as on January 1, 2026 and must complete 3 years by June 30, 2026.
For Candidates under 2-Year Articleship
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Must have completed the prescribed 2 years (including excess leave) on or before June 30, 2025.
Mandatory: Advanced ICITSS Before Membership
Candidates must complete the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) before applying for ICAI membership. However, students who converted from the Old Course and have attempted the Final (Old) exam at least once are allowed to appear for the January 2026 exam without completing Advanced ICITSS, though it must be completed prior to membership application.
Self-Paced Online Modules (SPOM) - Set A, B, C, D
ICAI emphasized that qualifying the Self-Paced Online Module Tests (SPMT) is crucial for eligibility. The rules vary based on when the candidate was admitted to the Final course:
- Admitted up to Nov 2023: Must qualify only Set A (Corporate & Economic Laws) and Set B (Strategic Cost & Performance Management).
- Admitted from May 2024 onwards: Must qualify Set A, B, C, and D, unless exempted based on intermediate performance or exemption in specific papers.
| Intermediate Clearance | Required SPOM Modules |
|---|---|
| Cleared 8 papers | SET A and SET B |
| Cleared 7 papers | SET A, SET B, and either SET C or D |
| Cleared 6 papers | SET A, B, C, and D |
For clarification or slot booking, students can reach out to exam_spmt@onlineregistration.org or spmt_examhelpline@icai.in.
September 2025 Final Exams: A Stepping Stone
While the ICAI is yet to release full exam schedules for September 2025, the final exam will serve as a key opportunity for those who may not clear the May 2025 attempt or those transitioning from the Old to New course structures. It is also expected to help bridge students' attempts while aligning with articleship completion timelines.
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