CA Final Jan 2026 Eligibility: Articleship, AICITSS, and SPOM Requirements

Eligibility Criteria for January 2026 Chartered Accountants Final Examinations

The eligibility requirements for applicants to the January 2026 CA Final Examination have been made public by the Institute of Chartered Accountants of India (ICAI). These requirements include fulfilling specified modules, completing articleship training, and other prerequisites. Before applying, candidates who intend to take the test should confirm that they meet all eligibility conditions.

Articleship Training Requirements

Eligibility for Candidates with 3 Years of Articleship

Candidates who are finishing their three years of articleship training must fulfill the following requirements in order to be qualified for the January 2026 CA Final Examinations:

either finished the required three years of articleship by the application submission date, or by December 31, 2025, including any unused leave; or if they are still employed on January 1, 2026, and have completed the final six months of their articleship, they must complete their training by June 30, 2026. Candidates from the Intermediate/IPCC/IIPCE course are particularly affected by this.

Eligibility Criteria for Self-Paced Online Modules

Set C and Set D are not required to be completed by candidates who are admitted to the Final Examination until November 2023. However, before submitting an application for ICAI membership, students need to finish Sets A and B.
Before taking the Final Exam, candidates admitted after November 2023 must finish Sets A, B, C, and D.
Intermediate candidates must pass Set A and Set B before they may apply for membership. They are excused from Set C and Set D if they have passed both sets of the Intermediate Examinations by November 2023 and met additional requirements (such Advanced ICITSS and 2.5 years of articleship).

Intermediate Candidates with Pending Group Clearances

The following is applicable to intermediate candidates who pass one or both groups between May 2024 and September 2025:
Before taking the final test, candidates who finished Advanced ICITSS and 2.5 years of articleship training before to December 31, 2025, must pass Sets A and B.
To be eligible for the January 2026 Final Examination, candidates who complete both Intermediate groups after November 2023 must also pass all four sets of the modules (Sets A, B, C, and D).

Summary of Eligibility for CA Final January 2026 Exam

To summarize the eligibility criteria, here’s a table that outlines the key requirements based on articleship completion, module requirements, and other conditions:

Eligibility Requirement	Details
For Candidates with 3 Years of Articleship	Complete 3 years of articleship by December 31, 2025, or serve the last 6 months of articleship by June 2026.
For Candidates with 2 Years of Articleship	Complete 2 years of articleship by June 30, 2025.
Advanced ICITSS Completion	Must complete Advanced ICITSS before applying for membership.
Self-Paced Online Module Requirements	Candidates admitted till November 2023 are exempt from Set C & D, but must complete Set A & B before applying for membership.
Intermediate Candidates with Pending Group Clearances	Must clear Set A, B, C, and D based on their exam history and completion of ICITSS & articleship.

Conclusion

All candidates must fulfill the eligibility requirements for the January 2026 Chartered Accountants Final Examinations. To be eligible for the test, make sure you finish your articleship training, Advanced ICITSS, and the required Self-Paced Online Modules. Keep abreast of the most recent ICAI notifications and finish your preparations on schedule!

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