income tax
Published on 23 July 2025
ICAI Announces CA Final September 2025 Exam Eligibility Criteria
CA Final September 2025: Who’s Eligible and What You Need to Know
If you’re gearing up for the CA Final exams this September, the Institute of Chartered Accountants of India (ICAI) has laid out a clear checklist of who can apply—and what must be in place before you do.
1. You Must Have Cleared Both Groups of CA Intermediate
To apply for the Final exam, you must have passed both Group I and Group II of the CA Intermediate level—under either the old or new course scheme, as recognised by ICAI.
2. Articleship Training: Your 3-Year Journey Must Be on Track
There are three acceptable scenarios for practical training:
-
Completed Articleship: You’ve finished the full 3-year period, including any excess leave, before submitting your CA Final exam form.
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Will Complete by August 31, 2025: If you haven’t wrapped it up yet, make sure your 3-year articleship will be done (including excess leave) on or before August 31, 2025.
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Serving the Last 6 Months: If you’re in your final six months as of September 1, 2025, you’re still eligible—provided you’ll complete the entire three years by February 28, 2026.
3. You Must Be Registered in the New CA Final Course
Make sure your Final course registration is current and valid. You should be enrolled under the new scheme—with course codes like NEWFIN23 or CONFIN23 showing in your SSP profile.
4. Advanced ICITSS (AICITSS) Must Be Completed
This includes two key components:
- Advanced IT Training
- Management and Communication Skills (MCS)
Both must be finished by August 10, 2025.
However, if you’ve converted from the old scheme and already appeared once under the old syllabus, you can appear for the exam without finishing AICITSS—but you’ll need to complete it before applying for ICAI membership later on.
5. Self-Paced Online Modules (SPOM): What’s Mandatory?
You must pass:
- Set A – Corporate & Economic Laws
- Set B – Strategic Cost & Performance Management
If you joined Final after May 2024, you must also complete:
- Set C – Direct Tax Laws
- Set D – Indirect Tax Laws
6. Upload Your Photo and Signature
A recent passport-size photo and a clear signature scan must be uploaded to the ICAI SSP portal. Make sure it follows the official format, or your form may be rejected.
Pro Tips for Candidates
- Keep an eye on your SSP dashboard for real-time status on registration, articleship, and module completion.
- If something looks off, use the correction portal or contact ICAI support before deadlines close.
- Bookmark the ICAI website—notices and updates can change the game last-minute.
Important Deadlines at a Glance
| Event | Date |
|---|---|
| Last date to submit exam form (without late fee) | July 18, 2025 |
| Last date with late fee | July 21, 2025 |
| Correction window | July 22–24, 2025 |
| Deadline for AICITSS & SPOMs | August 10, 2025 |
| Articleship completion (standard route) | August 31, 2025 |
| CA Final Exam Dates | September 3–14, 2025 |
Quick Summary: Are You Eligible?
| Requirement | Status You Must Meet |
|---|---|
| CA Intermediate | Passed both groups |
| Articleship | Completed 3 years or in last 6 months (complete by Feb 28, 2026) |
| CA Final Registration | Enrolled under new scheme (e.g. NEWFIN23) |
| Advanced ICITSS | Done by Aug 10, 2025 (or before membership for old-to-new converts) |
| SPOMs | Sets A & B mandatory; Sets C & D if enrolled post-May 2024 |
| Photo & Signature | Uploaded per ICAI norms on SSP |
Final Thoughts
Every piece of this eligibility puzzle is non-negotiable. Whether it’s SPOMs, articleship dates, or portal uploads—small oversights could cost you your exam attempt. So take the time now to double-check everything on your ICAI Self Service Portal and get any issues resolved while deadlines are still open.
Still unsure about a specific point? Head straight to the official ICAI website or log into your SSP dashboard. That’s where the most accurate and updated answers will be