By team abhyaspeeth 
New Delhi, April 6, 2025:
The Institute of Chartered Accountants of India (ICAI) has officially rolled out the detailed eligibility criteria for students planning to appear for the CA Final examinations scheduled in September 2025 and January 2026. The announcement lays out key requirements related to articleship completion, mandatory courses, and Self-Paced Online Modules (SPOM) — essentials for every aspiring Chartered Accountant aiming to take the final leap.
Articleship Completion: A Must-Have
To be eligible for the September 2025 attempt, candidates must have completed their three-year articleship training by August 31, 2025. However, ICAI has made a provision for students still in the final stretch of their training. Those who are completing their articleship between September 1, 2025, and February 28, 2026, can also appear — but only if they fall under the Intermediate/IPCC/IIPCE categories.
What About the AICITSS Course?
Another important checkpoint is the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS). All applicants are required to complete this course before appearing for the exam — except those who have switched from the old CA Final course and have appeared under the previous format at least once. These students can complete AICITSS anytime before applying for ICAI membership.
SPOM: The Digital Learning Mandate
The Self-Paced Online Modules (SPOM) and the accompanying Self-Paced Module Test (SPMT) are also key parts of the eligibility criteria. Here’s a simplified breakdown:
•Candidates registered till November 2023:
Exempted from Sets C and D, but must pass Sets A and B.
•May 2024 exam registrants:
Fully exempt from SPMT, but still required to clear Sets A and B before seeking membership.
•All other candidates:
Must complete all relevant SPOM Sets (A, B, C, and/or D) depending on how many Intermediate-level papers they’ve cleared.