CA Final January 2026 Eligibility: Articleship, ICITSS & SPOM Requirements

CA Final January 2026 – Complete Eligibility Guide: The Institute of Chartered Accountants of India (ICAI) has released the eligibility criteria for the CA Final Examination to be held in January 2026, and AUBSP has summarized it for you in the simplest terms. To be eligible, candidates must complete their articleship training—either 2 or 3 years depending on their registration route—within the specified deadlines. Completion of Advanced ICITSS is mandatory before the exam or at least before applying for ICAI membership.

Additionally, qualifying Self-Paced Online Modules (SPOM)—Sets A, B, C, and D—is essential based on when the candidate cleared their Intermediate exams and past attempts. This structured eligibility framework ensures all aspiring Chartered Accountants are well-prepared before their final attempt, and AUBSP is here to help you stay informed and exam-ready.

CA Final January 2026 Eligibility

Hey future CAs! Planning to appear for the CA Final January 2026 Examination? You’re in the right place. AUBSP has broken down the official ICAI announcement into a friendly guide so you know exactly what you need to qualify. Whether you’re completing your articleship, wrapping up SPOM modules, or just converted from the old course—let’s walk through your path to eligibility together.

1. Articleship Completion

If you’re under the 3-year articleship scheme, you’re eligible if:

• You’ve completed your full 3 years (including any excess leave) by 31st December 2025, or
• You’ll still be under training on 1st January 2026 but in your last 6 months, set to complete training by 30th June 2026.

For 2-year articleship trainees:

• Ensure your entire 2-year period (plus any excess leave) wraps up by 30th June 2025.

2. Advanced ICITSS Requirement

You need to complete Advanced ICITSS before appearing in the final exam. But here’s the AUBSP pro-tip: If you’ve already converted from the Old Final Course and appeared at least once under Regulation 31(ii), you can skip this for now—but you must finish it before applying for ICAI membership.

3. Self-Paced Online Modules (SPOM)

Here’s where it gets specific—and a bit tricky. AUBSP simplifies it for you:

Who Needs to Qualify Which SPOM Sets?

Intermediate Qualified Candidates

If you passed both Intermediate groups before or in Nov 2023, finished 2.5 years of training, and completed Advanced ICITSS by 31st Dec 2025 – congrats! You only need Set A & B.

But if you cleared one group after Nov 2023 and the other between May 2024 and Sept 2025 (via Unit Scheme), then qualifying all SPOMs may be necessary.

CA Final January 2026 – FAQs

Q1. What is the last date to complete articleship for Jan 2026 CA Final exam?
If you are under the 3-year scheme, it must be completed (including excess leave) by 31st December 2025, or you must be in your final 6 months by 1st January 2026, ending by 30th June 2026.

Q2. What if I’m under the 2-year articleship training scheme?
You must complete your 2-year articleship, including excess leave, by 30th June 2025.

Q3. Can I appear for the January 2026 CA Final exam during the last 6 months of my articleship?
Yes, if your 3-year training ends on or before 30th June 2026 and you are in the last 6 months by 1st January 2026, you’re eligible.

Q4. Is Advanced ICITSS mandatory before the January 2026 Final exam?
Yes, unless you have already appeared in the Final (Old Course) at least once under Regulation 31(ii). However, all candidates must complete it before applying for ICAI membership.

Q5. I converted from the Old to New Course and appeared once under the Old Course. Do I still need to complete ICITSS before the exam?
No, but you must complete it before applying for membership.

Q6. Which Self-Paced Online Modules (SPOM) are mandatory for the January 2026 attempt?
All candidates must clear Set A (Corporate & Economic Laws) and Set B (Strategic Cost & Performance Management). Set C & D depend on your prior attempts and exemptions.

Q7. I was admitted to CA Final till Nov 2023. Which SPOM modules do I need?
You are exempt from Set C & D, but must qualify Set A and B.

Q8. I passed Group 1 of Final till Nov 2023, but not Group 2. What SPOM sets do I need?
You must qualify Set B only.

Q9. I have an exemption in Paper 5 from Nov 2022. What are my SPOM requirements?
You only need to qualify Set A.

Q10. I have exemptions in both Paper 4 and 5. Do I need to qualify any SPOM modules?
No. You are exempt from all SPOM modules.

Q11. I passed 6 papers at Intermediate level. What are my SPOM requirements?
You must qualify Set A, B, C, and D.

Q12. I passed 7 papers at Intermediate level. What SPOM sets are required?
You must qualify Set A, B, and either Set C or D.

Q13. I passed all 8 Intermediate papers. What SPOM modules do I need?
You only need to clear Set A and B.

Q14. When will the exam application form be available?
ICAI has not yet announced the form opening date. Keep checking icai.org or follow AUBSP for updates. CA Final exam Form January 2026.

Q15. Can I appear in January 2026 Final Exam if I have not completed AICITSS?
No, unless you appeared in the Old Course under Regulation 31(ii), in which case you must still complete AICITSS before applying for membership.

Q16. I cleared both Intermediate groups after November 2023. What SPOM modules do I need?
You must qualify all SPOM modules – Set A, B, C, and D.

Q17. I cleared one group of Intermediate before Nov 2023 and the other through Unit Scheme between May 2024–Sept 2025. Am I eligible?
Yes, provided you complete 2.5 years of articleship and qualify SPOM modules as applicable before January 2026.

The CA Final journey is demanding, but with clear planning, it’s very much achievable. At AUBSP, we aim to make complex ICAI guidelines easier to understand. Bookmark this page, revisit the tables above, and make sure your training and modules are on track.

If in doubt, don’t hesitate to reach out to ICAI via:

• 📧 exam_spmt@onlineregistration.org
• 📧 spmt_examhelpline@icai.in

And remember—AUBSP is here to guide you every step of the way to CA Final success!