CA Final Eligibility 2026: The Definitive Guide

For January, May, & September Exam Cycles

Under the New Scheme, eligibility is no longer just about “serving time” in articleship. It is now a structured timeline that demands you complete your training first, take a study break, and clear online modules before you can even apply for the final exam.

The 4 Core Pillars of Eligibility

To unlock the exam form on the SSP Portal, you must have green ticks on these four requirements:

The “6-Month Study Period” Rule (Critical)

This is the most significant change from the Old Scheme.

• Old Rule: You could take the exam while working (in the last 6 months of training).
• New Rule: You must finish your articleship first. Then, you must wait for a mandatory 6-month study gap before you are eligible to sit for the exam.

Eligibility Calendar for 2026-2027

Find your articleship completion date below to see which exam you are eligible for.

⚠️ Crucial Note: If your articleship ends even one day late (e.g., July 1st, 2025), you lose the January attempt and slide to the May 2026 cycle. Plan your leaves and extensions carefully.

Self-Paced Online Modules (SPOM)

You cannot access the Main Exam Form until the system verifies you have passed the required SPOMs. These are effectively “open-book” exams taken at digital centers, but they are mandatory.

The Modules

• SET A: Corporate & Economic Laws (Mandatory for all).
• SET B: Strategic Cost & Performance Management (Mandatory for all).
• SET C & D: Elective & Multidisciplinary (Exempt for many students).

Who is Exempt from Sets C & D?

• If you passed both groups of CA Intermediate under the Old Scheme (on or before Nov 2023), you are generally exempt from Sets C & D.
• If you passed Inter under the New Scheme (May 2024 onwards), you must clear all 4 sets.

Deadline: You must pass these with 50% marks before the date of filling your Main Exam Application Form.

• Strategy: Do not wait for the exam notification. Aim to clear Set A and Set B at least 2 months before your target exam month.

Advanced ICITSS

This includes the Advanced IT Course (15 days) and Management & Communication Skills (MCS) (15 days).

• The Rule: You must complete the course and pass the Advanced IT Test.
• Timeline: While the regulation allows completion before appearing for the exam, it is highly recommended to complete this before filling out the exam form. The exam form often asks for your certificate details.
• Availability: Seats for these batches fill up fast. Book your slot via the AdvIT Portal at least 3-4 months in advance.

Special Section: “Transition” Students (Old Scheme Articleship)

If you started your articleship under the Old Scheme (3-year deed) and are transitioning to the New Scheme for 2026, different rules apply to you.

You DO NOT need the 6-month study gap after training. You fall under the “Transition Provision”:

• Eligibility: You can appear for the exam if you are serving the last 6 months of your 3-year articleship.
• Cut-off Dates:
  • May 2026 Exam: Eligible if your 3-year training ends on or before 31st October 2026.
  • Jan 2027 Exam: Eligible if your 3-year training ends on or before 30th June 2027.

Check your status on the SSP Portal > Student Functions > Articleship tab to confirm if you are tagged as “3 Years” or “Converts to 2 Years”.

Action Plan for 2026 Aspirants

Phase 1: Validation (Now)

1. Login to SSP Portal: Verify your “Articleship Completion Date.” Does it align with the table above?
2. Check SPOM Status: Ensure the portal reflects your exemptions for Sets C & D if applicable.

Phase 2: The Prerequisites (6 Months Before Exam)

1. Clear SPOM: Book your slots for Set A and Set B immediately. This is the new bottleneck; don’t let a failed SPOM attempt delay your main exam.
2. Finish Advanced ICITSS: Get this out of the way so it doesn’t clash with your study leave.

Phase 3: The Application (2 Months Before Exam)

1. Exam Forms: Usually open in:
   • November (for Jan Exams)
   • March (for May Exams)
   • July (for Sept Exams)
2. Declaration: You will need to submit a declaration (often signed by your Principal) confirming your leave and service status.