Eligibility Criteria for the ICAI Chartered Accountants Final Exam – September 2025: The ICAI CA Final Exam September 2025 eligibility criteria require candidates to complete three years of articleship training by August 31, 2025, or be in their final six months of training by February 28, 2026.
Additionally, candidates must complete the Advanced ICITSS course before the exam, except for those transitioning from the Final (Old Course) to the New Course, who must complete it before ICAI membership. Candidates must also qualify for Self-Paced Online Module Tests (SPOM), with exemptions based on their admission date to the Final Examination or the number of Intermediate level papers passed. AUBSP advises candidates to verify their eligibility early to ensure a smooth application process.
ICAI CA Final Exam September 2025 Eligibility Requirements
The Institute of Chartered Accountants of India (ICAI) has released the eligibility criteria for candidates applying for the September 2025 Chartered Accountants (CA) Final Examination. This article provides a detailed breakdown of the requirements, ensuring that candidates understand the necessary qualifications for appearing in the exam.
To be eligible for the CA Final Exam in September 2025, candidates must fulfill three major criteria:
- Completion of Articleship Training
- Completion of Advanced ICITSS
- Qualification of Self-Paced Online Modules (SPOM)
1. Articleship Training Requirements
Candidates must have completed their three-year articleship training before filling out the examination application form. The eligibility can be classified into three categories:
| Category | Articleship Completion Criteria |
|---|---|
| Candidates who have already completed 3 years of training | Eligible to apply immediately |
| Candidates completing 3 years (including excess leave) by August 31, 2025 | Eligible to apply |
| Candidates still in service as of September 1, 2025, but completing their training by February 28, 2026 | Eligible to apply |
Note: Intermediate/IPCC/IIPCE students must meet the same conditions to qualify.
2. Advanced ICITSS (Integrated Course on IT & Soft Skills)
Candidates must complete the Advanced ICITSS course before appearing for the September 2025 CA Final Examination. However, there is an exemption for candidates who have:
- Converted from the Final (Old Course) to the Final (New Course) and
- Appeared at least once in the Final (Old Course) Examination
These candidates must complete Advanced ICITSS before applying for ICAI membership, but not necessarily before appearing for the exam.
3. Self-Paced Online Modules (SPOM) & Their Criteria
The ICAI requires candidates to qualify for Self-Paced Online Module Tests (SPMT) before the September 2025 Final Exam. These tests are conducted via the SPMT Portal: https://spmt.icai.org.
The eligibility for SPOM varies based on when the candidate was admitted to the Final Examination.
A. Exemptions for Final Exam Candidates
| Category | Modules to be Qualified |
|---|---|
| Candidates admitted to the Final Exam before Nov 2023 | Exempt from SET C & D, but must qualify SET A & B |
| Candidates admitted to the Final Exam in May 2024 | Exempt from SET C & D, but must qualify SET A & B |
| Candidates admitted after May 2024 | Must qualify all four sets (A, B, C & D) |
B. Exemptions for Intermediate Level Candidates
| Number of Papers Passed at the Intermediate Level | Modules to be Qualified |
|---|---|
| Passed 6 papers | SET A, B, C & D |
| Passed 7 papers | SET A, B, and either C or D |
| Passed 8 papers | Only SET A & B |
Additionally, Intermediate candidates who passed both groups before November 2023 and completed Advanced ICITSS, along with 2.5 years of articleship training, are exempt from SPOM Tests C & D but must pass SET A & B.
This article serves as an essential guide for candidates applying for the ICAI CA Final Examination in September 2025. The eligibility criteria include articleship completion, Advanced ICITSS, and Self-Paced Online Module Tests.
For further clarifications, candidates can contact ICAI via email at:
📧 exam_spmt@onlineregistration.org
📧 spmt_examhelpline@icai.in
ICAI CA Final Exam September 2025 – FAQs
1. Who is eligible for the ICAI CA Final Exam in September 2025?
Candidates who have completed three years of articleship training by August 31, 2025, or are in their last six months of training (to be completed by February 28, 2026).
2. Is it mandatory to complete Advanced ICITSS before the exam?
Yes, except for candidates who have transitioned from the Final (Old Course) to the New Course and have appeared at least once in the old course exam. They must complete Advanced ICITSS before ICAI membership but not necessarily before the exam.
3. What is the Self-Paced Online Module (SPOM) Test?
SPOM is a mandatory online test consisting of SET A, B, C, and D, required for CA Final candidates before appearing for the exam.
4. Who is exempt from the Self-Paced Online Module Test?
Candidates admitted to the Final Exam before November 2023 are exempt from SET C & D, but must qualify SET A & B. Those admitted after May 2024 must qualify for all four sets (A, B, C & D).
5. How do I register for the SPOM test?
You can register at SPMT Portal and complete the prescribed learning hours before attempting the test.
6. Can I apply for the CA Final Exam if I haven’t completed SPOM tests?
No, qualifying the required SPOM sets is mandatory before applying for the CA Final Exam September 2025.
7. What is the deadline for articleship completion to be eligible for the exam?
You must complete three years of articleship by August 31, 2025, or be in the last six months of training as of September 1, 2025, to complete by February 28, 2026.
8. Can I apply if I completed articleship but haven’t finished Advanced ICITSS?
No, completing Advanced ICITSS is mandatory before appearing for the exam, except for Final (Old Course) candidates, who must complete it before ICAI membership.
9. How do I verify if I qualify for SPOM exemptions?
Check your Final Exam admission date and the number of Intermediate papers passed. AUBSP recommends referring to the official ICAI notification for detailed exemption criteria.
10. Are there any exemptions for Intermediate candidates in SPOM?
Yes, candidates who cleared both Intermediate groups before November 2023 are exempt from SET C & D, but must qualify SET A & B. Those who cleared after November 2023 must qualify for all four modules.
11. What happens if I don’t qualify the SPOM tests before the exam?
You will be ineligible to appear for the CA Final September 2025 examination.
12. Is there a way to contact ICAI for eligibility clarifications?
Yes, you can email ICAI at exam_spmt@onlineregistration.org or spmt_examhelpline@icai.in for assistance.
13. When will the CA Final September 2025 exam registration open?
ICAI will announce the registration dates on its official website. Keep checking for updates.
AUBSP recommends that all candidates ensure they meet the eligibility criteria before applying to avoid last-minute complications. Good luck with your CA Final preparation!
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