Candidates must fulfilll requirements for Advanced ICITSS, Self-Paced Online Modules (SPOM), practical training, and course registration. Depending on the candidate's examination history and registration scheme, different requirements may apply.

1. Final Course Registration

Candidates must be registered under the applicable CA Final New Scheme. The course code displayed on the ICAI Self-Service Portal (SSP) should be NEWFIN23 or CONFIN23.If your registration is associated with an old course code, you must apply for course conversion by following these steps:

1. Log in to the official ICAI SSP portal.
2. Navigate to Student Functions.
3. Select Student Module.
4. Open Course Registration.
5. Click on Apply for Conversion.

Course conversion is free of charge. Candidates should complete the conversion process before submitting their CA Final examination form.

2. Articleship Training Requirements

Articleship training is a key eligibility requirement for the CA Final examination. The applicable training duration and completion deadlines depend on the candidate's registration scheme and entry route.

For candidates registered under the three-year articleship scheme:Candidates must satisfy at least one of the applicable conditions prescribed by ICAI:

• Complete three or three and a half years of articleship, as applicable, by the date of submitting the examination form.
• Complete the prescribed training period, including any excess leave, on or before October 31, 2026.
• Candidates belonging to certain PE-II, PCC, Intermediate, IPCC, or IIPCE streams may be eligible under specific in-service training provisions.
• Eligible candidates under these streams must meet the prescribed training-status requirements as of November 1, 2026, and complete their training within the applicable deadline.
• Candidates whose articleship training was terminated must re-register for the remaining training period and fulfil the relevant eligibility conditions.

The required training duration and completion deadline vary according to the candidate's entry route and applicable ICAI provisions.

For candidates registered under the two-year articleship scheme:Candidates must complete two years of articleship training, including any excess leave, on or before April 30, 2026.Before submitting the examination form, candidates should verify their registration category, training status, and applicable completion deadline on the ICAI SSP portal. They should also refer to the latest official examination notification to confirm their eligibility.

3. Advanced ICITSS Requirement

Candidates must complete the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) on or before October 10, 2026, wherever applicable under the relevant ICAI eligibility requirements.The course comprises the following components:

• Advanced IT Course
• Management and Communication Skills (MCS) Course
• AICITSS-IT Test, conducted by the ICAI Examination Department.

Candidates who have completed only GMCS-II or Advanced ITT under the earlier course structure may need to complete only the remaining component, subject to the applicable ICAI rules.Certain candidates registered under the old Final Course before July 1, 2017, who have appeared for the CA Final examination at least once, may be permitted to complete Advanced ICITSS after passing the examination but before applying for ICAI membership. This relaxation is available only to candidates who satisfy the specific eligibility conditions prescribed by ICAI.

4. Self-Paced Online Modules (SPOM) Requirements

Candidates should verify their Self-Paced Online Modules (SPOM) requirements based on their CA Final admission date, previous examination results, and the applicable ICAI rules.SPOM tests can be accessed through the official ICAI SPOM Portal.The key requirements are outlined below:

• Candidates admitted up to November 2023: They may be exempt from Sets C and D. The requirements for Sets A and B depend on their previous group results and applicable paper exemptions.
• Candidates admitted in May 2024: They are exempt from Sets C and D and must qualify Sets A and B before applying for ICAI membership.
• Candidates admitted from November 2024 onwards: They must qualify the applicable Sets A, B, C, and D on or before October 10, 2026, wherever required for appearing in the examination.
• Intermediate scheme candidates: Their SPOM requirements depend on the dates on which they cleared the Intermediate groups, their articleship training period, and their marks under the applicable scheme.

Candidates who passed one Intermediate group in an earlier attempt and cleared the remaining group under the Unit Scheme may have different SPOM requirements. Depending on their marks and eligibility category, they may need to qualify all four sets, Sets A and B along with either Set C or Set D, or only Sets A and B.Since SPOM requirements vary across candidate categories, verify your specific eligibility and pending modules through the official ICAI guidelines rather than assuming that the same requirements apply to everyone.