The Institute of Chartered Accountants of India (ICAI) has outlined the eligibility requirements for candidates who wish to appear for the September 2025 Chartered Accountants Final Examinations. These criteria cover essential aspects such as articleship completion, Advanced ICITSS, and Self-Paced Online Modules. Let’s dive into the details of what is required for eligibility.
Articleship Training Requirements
1. Eligibility for Candidates with 3 Years of Articleship
To be eligible for the September 2025 CA Final Examination, candidates who are undergoing 3 years of articleship training must meet the following conditions:
- Complete the prescribed 3 years of articleship training by the time of submitting the exam application, OR
- Complete the 3-year training period, including any excess leave, by August 31, 2025, OR
- Candidates still serving as of September 1, 2025, must complete their articleship by February 28, 2026, if they are finishing their last six months of training.
These conditions apply specifically to candidates from the Intermediate/IPCC/IIPCE courses.
2. Eligibility for Candidates with 2 Years of Articleship
For candidates undergoing 2 years of articleship, they must have:
- Completed the 2 years of articleship (including excess leave, if any) by August 31, 2025.
Advanced ICITSS (Information Technology and Soft Skills)
Candidates must have completed the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) to be eligible for the September 2025 Final Examinations. However, there are exceptions for some candidates:
- Candidates who converted from the Final (Old Course) to the New Course and have appeared at least once in the Old Course exams are not required to complete the AICITSS course before the September 2025 examination. However, they must complete this course before applying for ICAI membership.
Self-Paced Online Modules (SPOM) Completion
ICAI has introduced Self-Paced Online Modules (SPOM) that candidates must complete, depending on their status and prior qualifications. These modules are crucial for ensuring that candidates meet the required learning standards.
3. Self-Paced Online Module Eligibility
The Self-Paced Online Modules (Set A, B, C, and D) are a mandatory part of the eligibility process. Here’s what you need to know:
- Candidates admitted to the Final Examination until November 2023 are exempt from appearing in Set C and Set D but must complete Set A and Set B before applying for membership.
- Candidates admitted after November 2023 must complete Set A, Set B, Set C, and Set D to be eligible for the final examination.
- Intermediate candidates who cleared both groups before November 2023 and completed Advanced ICITSS along with 2.5 years of articleship by August 31, 2025 are exempt from Set C and Set D. However, they must pass Set A and Set B to apply for membership.
4. Special Conditions for Intermediate Candidates
Intermediate candidates who meet certain conditions are required to complete the Self-Paced Online Modules as follows:
- Candidates who cleared both Intermediate groups before November 2023 and completed Advanced ICITSS and 2.5 years of articleship (including any excess leave) by August 31, 2025 are exempt from Set C and Set D. However, they still need to qualify Set A and Set B before applying for membership.
- Candidates who cleared both Intermediate groups after November 2023 or who cleared only one group between May 2024 and May 2025 must complete all the modules (Set A, B, C, and D) to be eligible for the September 2025 examination.
Eligibility Summary Table
Here’s a concise table summarizing the eligibility criteria for the September 2025 Chartered Accountants Final Examinations:
| Eligibility Requirement | Details |
|---|---|
| For Candidates with 3 Years of Articleship | Complete 3 years of articleship by August 31, 2025, or serve the last 6 months of training by February 2026 |
| For Candidates with 2 Years of Articleship | Complete 2 years of articleship by August 31, 2025 |
| Advanced ICITSS Completion | Must complete Advanced ICITSS before applying for ICAI membership |
| Self-Paced Online Modules (SPOM) | Candidates admitted till November 2023 are exempt from Set C & D but must complete Set A & B. Others must complete all modules |
| Intermediate Candidates | Must complete Self-Paced Online Modules (Set A, B, C, D) before appearing for the Final Examinations |
Clarifications and Support
For any questions related to online registration or issues with booking slots for Self-Paced Online Module Tests, candidates can reach out to the following email addresses:
Conclusion
The eligibility criteria for the September 2025 Chartered Accountants Final Examinations require candidates to complete essential training and modules, including articleship, Advanced ICITSS, and Self-Paced Online Modules. Make sure to follow these guidelines closely to ensure you’re fully prepared for the exam.
Stay up to date with the latest announcements from ICAI and ensure that all prerequisites are completed before applying for the final examination.
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