CA Final Eligibility and SPOM Criteria: The Institute of Chartered Accountants of India (ICAI) has released eligibility requirements for CA Final exams in September 2025 and January 2026 to make sure that CA aspirants plan their academic timelines effectively. 

CA Final students who are confused now get clarity related to eligibility criteria and Self-Paced Online Modules (SPOM) training requirements under both the 3 years and 2 years articleship training periods for CA Final Exams in September 2025 and January 2026.

ICAI CA Final Exam: Three times a year

From September 2025, the ICAI CA Final will be conducted three times a year in the months of January, May, and September, which is beneficial for students, the institute, and the profession as a whole. Also, this decision helps students by providing more opportunities and flexibility in their CA Final exam attempts.

Eligibility Criteria for ICAI CA Final September 2025 and January 2026 Exams:

ICAI clearly outlined the eligibility criteria for the CA Final September 2025 and January 2026 exams. For detailed information about CA Final Eligibility Criteria, check out the below points:

CA Final students who are registered under 3 years of articleship training

For CA Final September 2025 exams:

• CA aspiring students must complete 3 years of articleship training before filling out the CA Final examination application form.

• Must complete 3 years of articleship training, including excess leave, if any, on or before 31^st August 2025.

• Candidates still serving their articleship must be in the last six months of training as of 1^st September 2025 and must complete 3 years by 28^th February 2026. 

For CA Final January 2025 Exams:

• Must complete 3 years of articleship training before filling out the CA Final examination application form.

• Must complete 3 years of articleship training, including excess leave, if any, on or before 31^st December 2025.

• Candidates still serving their articleship must be in the last six months of training as of 1^st January 2026 and must complete 3 years by 30^th June 2026.

CA Final students who are registered under 2 years of articleship training

For CA Final January 2025 exams:

CA Aspiring students must have completed the 2 years of practical training (including excess leave) on or before 30^th June 2025 for the CA Final January 2026 exams.

ICAI CA Final Eligibility September 2025 and January 2026 for AICITSS Course

Before applying for the ICAI Membership, it is mandatory to complete the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS).

CA students who have converted from CA Final (old course) to (new course) and have attempted the CA Final (old) exam at least once are allowed to appear for the September 2025 and January 2026 exams without completing AICITSS, though it must be completed prior to membership application.

ICAI CA Final Eligibility September 2025 and January 2026 for SPOM

It is crucial for all the CA Final students to qualify for the Self-Paced Online Module Tests (SPOM). Below are the various rules:

• Candidates who were admitted to the CA Final exams till November 2023 must qualify for only Set A (Corporate & Economic Laws) and Set B (Strategic Cost & Performance Management) and are exempt from Set C and Set D.

• CA Candidates who are not covered under the above point and were admitted to the final exam in May 2024 are exempt from Self-Paced Online Module (SPOM) Set C and Set D. 

• CA Candidates who are not covered under the above two points are required to mandatorily qualify for Set A, B, C, and D.

• If a candidate cleared both groups of the CA Inter exam till November 2023 and completed Advance ICITSS along with 2.5 years of articleship training (including excess leaves) on or before 31^st December 2025 (for January 2026) and 31^st August 2025 (for September 2025), are exempt from Self-Paced Online Module Set C and Set D, while it is mandatory to qualify for Set A and Set B before applying for ICAI membership.

• If a candidate cleared both groups of the CA Inter exam after November 2023 and completed Advance ICITSS along with 2.5 years of articleship training (including excess leaves) on or before 31^st December 2025 (For January 2026) and 31^st August 2025 (for September 2025) are required to mandatorily qualify for all the modules (Set A, B, C, and D) before applying for the final examination.

• Students who had cleared either of the CA Inter groups up to November 2023 or before and passed the remaining group under the Unit Scheme from May 2024 to May 25 (For September 2025) and from May 2024 to September 2025 ( for January 2025) and completed Advanced ICITSS along with 2.5 years of articleship training (including excess leaves) on or before 31^st August 2025 (for September 2025) and on or before 31^st December 2025 (for January 2025) are required to undergo and pass Self-Paced Modules before appearing in the final exams to become eligible for final exams to be held in September 2025 as per the below eligibility criteria:

ICAI Self-Paced Module (SPOM) Exam Structure

Check out the below table for the ICAI Self-Paced Module Exam Structure:

ICAI Self-Paced Module (SPOM) Passing Criteria

It is important to know the passing criteria in order to pass the ICAI Self-Paced Module (SPOM).

Minimum Score: Achieve a minimum of 50% marks in each module.

Attempts: There is no attempt limit to take the Self-Paced module, candidates can take the exam as many times as they need.

Negative Marking: No negative marking in the Self-paced module exam.

ICAI CA Final Exam Registration and Exam dates for September 2025 and January 2026

CA Final Registration Validity: ICAI CA Final registration is valid for 10 years and can be revalidated upon expiry.

Exam Schedule: ICAI CA Final exam is conducted thrice a year, and the exam dates for CA Final September 2025 and January 2026 will be announced soon on the official website of ICAI.

FAQs

Q1. How many times is the CA Final exam held in a year?

Ans. From September 2025, the CA Final exam will be held thrice a year in the months of January, May, and September.

Q2. Is the Self-Paced online module (SPOM) mandatory for CA Final students?

Ans. Yes, it is crucial for CA Final students to complete the Self-Paced Module (SPOM) course.

Q3. Are there any fees for the Self-Paced online module (SPOM)?

Ans. No, there are no fees for the Self-Paced online module.

Q4. How can I give the Self-Paced Online Module (SPOM) exam?

Ans. You can give the ICAI Self-Paced online Module online at Ims.icai.org

Q5. How many years is the CA Final registration period valid?

Ans. The validity for CA Final registration is 10 years.

Q6. Can I appear for the CA Final September 2025 and January 2026 exams if I haven’t completed SPOM?

Ans. No, you cannot appear for the CA Final September 2025 and January 2026 exams if you haven’t completed SPOM.

Q7. Can I clear the CA Final exam in the first attempt?

Ans. Yes, you can clear the CA Final exam on the first attempt by making an effective study plan, consistent practice, hard work along with smart work and mock test papers.

Q8. Is Mentorship really necessary to clear the CA Final exam?

Ans. Yes, mentorship can fast-track your growth, boost confidence, and help you avoid common mistakes while preparing for CA Final exam. 

Also check:

• CA Final subject wise Preparation Strategy for May 2025
• CA Final Direct Tax and International Taxation ABC Analysis and Weightage
• How to pass CA Final after several attempts?
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• CA Final Indirect Tax Laws ABC analysis and weightage
• CA Final All subject weightage and ABC analysis
• How to get in CA Final exams?
• How to pass CA Final audit with flying colors?