The Institute of Chartered Accountants of India (ICAI) has released the official "Notes for Information and Guidance of Applicants" for the CA Final Examination scheduled in September 2025, detailing crucial information for aspiring Chartered Accountants. The document outlines exam form procedures, key dates, updated syllabus structure, eligibility criteria, and exemption rules, among other essential guidelines.
Online Exam Form Submission & Important Dates
- Exam Form Availability: Forms are available online through the ICAI Self Service Portal (SSP) - https://eservices.icai.org.
- Form Submission Without Late Fee: From 5th July 2025 to 18th July 2025.
- Form Submission With Late Fee of Rs 600 (US $10): From 19th to 21st July 2025.
Candidates must avoid using mobile phones for form submission and should not open multiple sessions to prevent errors.
Exam Schedule & Subjects
The September 2025 CA Final Exam will be held in two groups:
Group 1
- Paper 1: Financial Reporting - 3rd Sept 2025
- Paper 2: Advanced Financial Management - 6th Sept 2025
- Paper 3: Advanced Auditing and Professional Ethics - 8th Sept 2025
Group 2
- Paper 4: Direct Tax Laws & International Taxation - 10th Sept 2025
- Paper 5: Indirect Tax Laws - 12th Sept 2025
- Paper 6: Integrated Business Solutions (Open Book) - 14th Sept 2025
All exams are scheduled from 2:00 PM to 5:00 PM IST, except Paper 6 which will be held till 6:00 PM.
New Syllabus and Exam Pattern
Under the New Scheme of Education and Training:
- Papers 1 to 5 now carry 30% MCQs and 70% descriptive content.
- Paper 6 follows an Open Book Format, with 5 case studies of 25 marks each. Students must attempt any 4, and each includes MCQs (10 marks) and descriptive questions (15 marks).
- MCQ sheets will be machine-evaluated via OMR and can be taken home after exams.
Eligibility Criteria
Students must:
- Be registered under the Final New Course.
- Have completed, or be in the final leg of, 3 or 3.5 years of articleship by the relevant cutoff dates.
- Have successfully completed Advanced ICITSS (IT and MCS) by 10th August 2025.
- Fulfill Self-Paced Online Module Test (SPOMT) requirements based on their transition history.
Self-Paced Online Modules (SPOM)
Students must complete SPOM Sets A & B (and Sets C & D based on attempt history) before applying for membership. For September 2025 attempts, the last date to qualify all applicable modules is 10th August 2025.
Other Key Guidelines
- Admit Cards: Available 14 days before exams on the SSP; no physical copies will be dispatched.
- Hindi Medium Option: Must be selected during form filling; no partial paper-wise option allowed.
- Calculator Use: Only basic, battery-operated, 12-digit, 6-function calculators with up to two memories are allowed.
- Exemptions: Valid for three consecutive attempts. Candidates may opt for permanent exemption or surrender of exemption with due process.
Exam Fees
- Single Group: Rs 1800 (India), $325 (Abroad), Rs 2200 (Kathmandu/Bhutan)
- Both Groups: Rs 3300 (India), $550 (Abroad), Rs 4000 (Kathmandu/Bhutan)
Late fee of Rs 600/$10 is applicable post 18th July 2025.
Helpdesk & Support
For technical issues, eligibility clarifications, or SPOM-related queries, candidates may write to:
- final_examhelpline@icai.in
- exam_spmt@onlineregistration.org (for SPOM help)
- Or refer ICAI help resources on: www.icai.org
Summary
This comprehensive guidance ensures that CA Final aspirants have a clear roadmap for the September 2025 exam under the new scheme. ICAI's focus on digitization, updated patterns, and modular learning aligns with global best practices in accounting education.
Candidates are strongly advised to read the entire guideline PDF and prepare documents well in advance to avoid last-minute hurdles.
Also Read:
- ICAI Issues Eligibility Requirements for CA Final September 2025 Exams
- ICAI Opens Permanent Exemption Window for CA Final September 2025 Examinees
- ICAI Announces Mock Test Paper Series for CA Final September 2025 Exams
Official copy of the notification has also been attached
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