Eligibility Criteria for January 2026 Chartered Accountants Final Examinations
The Institute of Chartered Accountants of India (ICAI) has issued the eligibility requirements for candidates who wish to appear for the January 2026 Chartered Accountants Final Examinations. The eligibility criteria cover various aspects such as articleship training, completion of required modules, and more. If you’re planning to sit for the exam, make sure you meet these requirements before applying.
Articleship Training Requirements
1. Eligibility for Candidates with 3 Years of Articleship
To be eligible for the January 2026 CA Final Examinations, candidates who are completing their 3 years of articleship training must meet the following conditions:
- Completed the prescribed 3 years of articleship by the date of application submission, OR
- Complete the 3-year period including any excess leave, by December 31, 2025, OR
- If still in service as of January 1, 2026, and completing the last six months of their articleship, they must finish their training by June 30, 2026. This applies specifically to candidates from the Intermediate/IPCC/IIPCE course.
2. Eligibility for Candidates with 2 Years of Articleship
Candidates who are completing 2 years of articleship must have:
- Completed the required 2 years of training (including any excess leave) by June 30, 2025 to be eligible for the examination.
Advanced ICITSS (Information Technology and Soft Skills)
Candidates who wish to apply for the January 2026 final examination must have successfully completed the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS). However, there are some exceptions:
- Candidates who converted from the Old Course to the New Course and have appeared at least once in the Final (Old Course) examination are exempt from the requirement of completing AICITSS before the January 2026 examination. However, they must complete this course before applying for ICAI membership.
Self-Paced Online Modules (SPOM) Completion
The ICAI has introduced Self-Paced Online Modules (SPOM) to ensure comprehensive learning. Candidates are required to complete specific modules depending on their status and prior qualifications.
3. Eligibility Criteria for Self-Paced Online Modules
- Candidates admitted to the Final Examination until November 2023 are exempt from completing Set C and Set D. However, they must complete Set A and Set B before applying for ICAI membership.
- Candidates admitted after November 2023 must complete Set A, Set B, Set C, and Set D before sitting for the Final Examination.
- Intermediate candidates who have completed both groups of Intermediate Examinations before November 2023 and have fulfilled other conditions (such as Advanced ICITSS and 2.5 years of articleship) are exempt from Set C and Set D but must qualify Set A and Set B before applying for membership.
4. Intermediate Candidates with Pending Group Clearances
For Intermediate candidates who clear either one or both groups between May 2024 and September 2025, the following applies:
- Those who completed Advanced ICITSS and 2.5 years of articleship training before December 31, 2025 must pass Set A and Set B before applying for the final examination.
- Candidates who clear both Intermediate groups after November 2023 must pass all four sets of the modules (Set A, B, C, and D) to be eligible for the January 2026 Final Examination.
Summary of Eligibility for CA Final January 2026 Exam
To summarize the eligibility criteria, here’s a table that outlines the key requirements based on articleship completion, module requirements, and other conditions:
| Eligibility Requirement | Details |
|---|---|
| For Candidates with 3 Years of Articleship | Complete 3 years of articleship by December 31, 2025, or serve last 6 months of articleship by June 2026 |
| For Candidates with 2 Years of Articleship | Complete 2 years of articleship by June 30, 2025 |
| Advanced ICITSS Completion | Must complete Advanced ICITSS before applying for membership |
| Self-Paced Online Module Requirements | Candidates admitted till Nov 2023 are exempt from Set C & D, must complete Set A & B before membership application |
| Intermediate Candidates with Pending Group Clearances | Must clear Set A, B, C, D based on their exam history and completion of ICITSS & articleship |
Clarifications and Support
For any clarifications regarding online registration or issues related to the Self-Paced Online Module Tests, candidates can contact the ICAI Examination Department at the following email addresses:
Conclusion
Meeting the eligibility requirements for the January 2026 Chartered Accountants Final Examinations is crucial for all candidates. Ensure you complete your articleship training, Advanced ICITSS, and the necessary Self-Paced Online Modules to be eligible for the exam. Stay updated with the latest ICAI notifications and complete your preparations on time!
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