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The Institute of Chartered Accountants of India has announced the detailed eligibility criteria of CA Final Jan 2026 session. Recently, ICAI had announced that the CA Final exam will be conducted thrice a year. Students who are preparing for the CA Final exams were confused about the eligibility criteria for Jan 2026 and Sep 2025 session. With the announcement of CA Final eligibility criteria for Jan 2026 and Sep 2025 session, candidates can now decide which session to appear for.
The important point to note in the CA Final eligibility is that candidates who have completed their 2.5 years articleship by August 31, 2025 will be eligible for CA Final Sep 2025 exams, while candidates need to complete their articleship of 2.5 years before December 31, 2025 to be eligible for CA Final Jan 2026 exams. Read the complete article for detailed eligibility criteria for both the sessions, expected exam dates and more.
The Institute of Chartered Accountants of India has detailed out the CA Final eligibility criteria for the January 2026 exam for all categories of candidates. The detailed CA Final Jan 2026 eligibility criteria has been mentioned below:
Candidates must fulfill any of the three criteria given below:
Candidates must have completed their 3 years of articleship as on the date of the CA Final exam form filling.
Candidates must have completed their 3 year articleship including excess leaves on or before June 30, 2026 (for Inter/IPCC candidates).
Candidates must be in service as on January 1, 2026, completing 3 years by 30th June 2026 (for IPCC/IIPCE candidates).
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Candidates must have completed the prescribed 2 years of Articleship including excess leaves by June 30, 2025.
Candidates must have completed the ICAI’s Advanced Integrated course on Information Technology and Soft Skills (AICITSS) course to be eligible for CA Final January 2026 or September 2025 session.
Candidates who have converted from CA Final old syllabus to new syllabus and appeared for the exam in old scheme at least once are not required to appear for the AICITSS to be eligible for CA Final exam. However, such candidates must complete the AICITSS before applying for ICAI membership.
Candidates must have cleared the ICAI Self-Paced Online Modules (SPOM) and must have also cleared the SPMT exam to be eligible for CA Final exam.
There are some exemptions for the ICAI SPOM and SPMT for CA Inter students. The below given table describes the exemptions properly:
Number of Papers Passed (Intermediate Level) | Modules to be Qualified |
6 papers | Set A, B, C, D |
7 papers | Set A, B, and either of Set C or Set D |
8 papers | Set A & Set B |
The CA Final eligibility criteria for the September 2025 session is the same as the Jan 2026 eligibility criteria, except for articleship completion. To be eligible for CA Final Sep 2025 exams, candidates must have completed their 2.5 years of articleship before August 31, 2025. This also includes the excess leaves if the candidate has taken any during the period of articleship.
On Question asked by student community
Hello Aspirant,
See application process is already live for CA Final 2022 examination for November 2022 session so if you had applied for it then it is alright and the last date to apply for it is July 1st 2022.
Now coming to the question of choice of elective paper
Hello,
No you cannot apply after the final date of registration. Unless the officials extend the last date you will not be eligible for applying after the final date of registration. As of now there are no information from the officials regarding the extension of the final date. The Institute
Hi there,
First of all make plan that what are you going to study,for how many hours you are going to study a topic and on what you will focus on. Plan all these things so that you don't get distract while studying. Then maintain a timetable and follow it
Hi Aspirant,
Hope you are doing great as per the question asked by you as you have made mistake while filling up the form you should definitely mail to the required authorities regarding the mistakes you have sometimes correction window is given to the students to correct the mistakes if
Hey aspirant,
Sorry but this cannot be done as it is mandatory and one must complete at least 2 years of training before sitting for the finals
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