CA Final May 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 May 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.
| Criteria | Details |
|---|---|
| Exam Month | May 2026 |
| Conducting Body | The Institute of Chartered Accountants of India (ICAI) |
| Articleship Duration (3-Year Route) | Must be completed by 30th April 2026, OR candidate must be in final 6 months as on 1st May 2026 and complete by 31st Oct 2026 |
| Articleship Duration (2-Year Route) | Must be completed by 31st Oct 2025 |
| Advanced ICITSS (AICITSS) | Must be completed before appearing in exam (unless exempted via Final Old Course appearance); completion required before ICAI membership |
| SPOM (Self-Paced Online Modules) | Sets A & B mandatory for all; Sets C & D based on Intermediate clearance and attempt history (see SPOM table below) |
| Exemption from SPOM Set C & D | Candidates admitted to Final exam till November 2023 or May 2024 are exempt from Set C & D |
| Intermediate Pass Date (for SPOM logic) | On or before November 2023 offers some exemptions |
| Minimum Articleship (Intermediate Candidates) | 2.5 years (including excess leave) completed by 30th April 2026 to be eligible for SPOM exemptions |
| SPOM Portal Link | https://spmt.icai.org |
| ICAI Help Emails for SPOM | exam_spmt@onlineregistration.org, spmt_examhelpline@icai.in |
| Final Exam Form Opening Date | Exam Form |
CA Final May 2026 Eligibility
Hey future CAs! Planning to appear for the CA Final May 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.
| Event/Condition | Deadline/Effective Date |
|---|---|
| Completion of 3-year articleship (including excess leave) | 30th April 2026 |
| Final 6 months of articleship should begin by | 1st May 2026 |
| Completion of 2-year articleship route | 31st Oct 2025 |
| Completion of Advanced ICITSS | Before exam or ICAI membership |
| Intermediate exam groups cleared (for SPOM logic) | On or before November 2023 (varies) |
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 30th April 2026, or
- You’ll still be under training on 1st May 2026 but in your last 6 months, set to complete training by 31st Oct 2026.
For 2-year articleship trainees:
- Ensure your entire 2-year period (plus any excess leave) wraps up by 31st Oct 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?
| Candidate Category | Required SPOM Modules |
|---|---|
| Appeared in Final till Nov 2023 (not cleared both groups) | Set A & B |
| Passed Group 2 till Nov 2023 | Set A only |
| Passed Group 1 till Nov 2023 | Set B only |
| Exemption in Paper 5 (May 2022–Nov 2023) | Set A only |
| Exemption in Paper 4 (May 2022–Nov 2023) | Set B only |
| Exemption in Paper 4 & 5 | All modules exempt |
| Passed 6 papers at Intermediate level | Set A, B, C, D |
| Passed 7 papers at Intermediate | Set A, B, and either C or D |
| Passed 8 papers at Intermediate | Set A & B only |
Intermediate Qualified Candidates
| Number of Intermediate Papers Passed | SPOM Sets Required |
|---|---|
| 6 Papers | Set A, B, C, D |
| 7 Papers | Set A, B, and either Set C or D |
| 8 Papers | Only Set A & B |
If you passed both Intermediate groups before or in Nov 2023, finished 2.5 years of training, and completed Advanced ICITSS by 30th April 2026 – congrats! You only need Set A & B.
But if you cleared one group after Nov 2023 and the other between May 2024 and Jan 2026 (via Unit Scheme), then qualifying all SPOMs may be necessary.
CA Final May 2026 – FAQs
What is the eligibility criteria for candidates under 3 years of articleship training?
They must have either completed 3 years of articleship by the exam form date, or will complete it including excess leave by 30th April 2026, or be serving the last six months as on 1st May 2026 and due to complete by 31st October 2026.
What is the eligibility criteria for candidates under 2 years of articleship training?
They must have completed the 2-year training including excess leave on or before 31st October 2025.
Is Advanced ICITSS mandatory for appearing in the May 2026 final exam?
Yes, unless the candidate has converted from the Old Course and appeared at least once under regulation 31(ii). In all cases, it must be completed before applying for ICAI membership.
What is the Self-Paced Online Module Test (SPMT)?
It is a test conducted through https://spmt.icai.org for candidates who have completed the prescribed learning hours for SET A (Corporate and Economic Laws), SET B (Strategic Cost & Performance Management), SET C, and SET D.
Who is exempt from Self-Paced Module Tests Set C and D?
Candidates admitted to the Final Exam till November 2023 or in May 2024 are exempt from Set C and D but must qualify Set A and B before applying for membership.
Are there exemptions from Advanced ICITSS for any category of candidates?
No, all candidates must complete Advanced ICITSS before applying for ICAI membership.
What is the eligibility for SPOM for candidates who cleared both Intermediate groups till Nov 2023?
If they also complete Advanced ICITSS and 2.5 years of articleship by 30th April 2026, they are exempt from Set C and D but must qualify Set A and B.
What if both Intermediate groups were cleared after November 2023?
Such candidates must qualify all four modules: Set A, B, C, and D before appearing in the Final Examination.
What if a candidate passed one Intermediate group before Nov 2023 and the other under Unit Scheme by Jan 2026?
They must pass the Self-Paced Online Modules as per specified criteria to be eligible for the May 2026 Final Examination.
What is required for candidates who appeared in Final (Old Course) till Nov 2023 but didn’t pass either group?
They need to qualify Set A and Set B.
What if a candidate passed Group II (second group) only till Nov 2023?
They need to qualify Set A only.
What if a candidate passed Group I (first group) only till Nov 2023?
They need to qualify Set B only.
What if a candidate secured exemption in Paper 5 from May 2022 to Nov 2023?
They need to qualify Set A only.
What if a candidate secured exemption in Paper 4 during the same period?
They need to qualify Set B only.
What if a candidate secured exemption in both Paper 4 and Paper 5 during this period?
They are exempt from all modules.
What if a candidate passed 6 Intermediate papers?
They must qualify Sets A, B, C, and D.
What if a candidate passed 7 Intermediate papers?
They must qualify Sets A, B, and either Set C or Set D.
What if a candidate passed all 8 Intermediate papers?
They need to qualify only Set A and Set B.
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