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Who Is Eligible for CA Final September 2025? ICAI Guidelines Explained
The CA Final exam is India’s last and most important stage of the Chartered Accountancy course. It tests your knowledge, skills, and understanding of advanced topics in accounting, auditing, law, taxation, and more. If you’re planning to appear for the CA Final September 2025 exam, it’s essential to first check if you’re eligible as per ICAI’s official guidelines.
This guide will help you understand the complete eligibility criteria in simple and clear terms so you can move ahead confidently with your CA journey.
What Is the CA Final Exam?
The CA Final exam is conducted by the Institute of Chartered Accountants of India (ICAI). It is the third and final level of the Chartered Accountancy course, after CA Foundation and CA Intermediate. Clearing the CA Final exam makes you eligible to apply for ICAI membership and become a chartered accountant.
CA Final Eligibility Criteria 2025 Requirements
To register for the CA Final, you must first clear the Intermediate level (formerly IPCC). In the intermediate exams, you need to score at least 40% in each subject and a minimum of 50% overall in one or both groups to pass.
The CA course includes three main stages:
- Foundation
- Intermediate
- Final
You must pass each stage to move to the next. However, ICAI allows certain eligible candidates (like graduates) to skip the Foundation level and directly enroll in the Intermediate stage.
To become eligible for the CA Final exam, you must:
- Register for the Final course
- Complete the required articleship training under a practicing Chartered Accountant
To prepare effectively, you can join the CA Exam Test Series offered by Physics Wallah, which provides structured practice and guidance throughout your preparation journey.
ICAI’s Eligibility Criteria for CA Final September 2025
To appear for the CA Final September 2025 exam, a candidate must fulfill the following requirements:
Passed Both Groups of CA Intermediate
- You must have cleared both Group I and Group II of the CA Intermediate examination.
- If you have passed only one group, you are not eligible to register for CA Final.
- CA Intermediate is the second level of the CA course and is mandatory for all candidates before they enter the final stage.
Registered for the CA Final Course with ICAI
- After passing both groups of CA Intermediate, you need to register for the CA Final course through ICAI’s official website (https://www.icai.org).
- The registration must be done at least 6 months before the CA Final exam you wish to appear in.
- For the September 2025 attempt, you should register on or before March 2025.
Completion of Advanced ICITSS
The candidate should have completed Advanced ICITSS to be eligible to appear in the September 2025 final examination.
Candidates who have converted from Final (Old Course) to Final (New Course) and appeared at least once in the Final (Old Course) examination under regulation 31(ii) are not required to complete Advanced ICITSS before appearing in the Final examination to be held in September 2025 but in any case candidates are required to complete Advanced ICITSS before applying for the membership of ICAI.
Articleship Training
- The candidate must have completed a prescribed period of 3 years of articleship training as on the date of filling the examination application form.
- The candidate must complete the prescribed period of 3 years of articleship training, including excess leave, if any, on or before 31st August 2025.
- The candidate must be in service as of 01st Sep 2025 and serving the last six months of articleship training, including excess leave, if any, and due to complete 3 years of articleship training on or before 28th February 2026. (for Intermediate/IPCC/IIPCE students).
Self-Paced Online Modules
ICAI has made the Self-Paced Online Module Test (SPMT) mandatory for students who have completed the required learning hours for the modules. Students who appeared for the CA Final exam up to November 2023 and did not pass any group must clear both Set A and Set B before applying for membership. If a student passed only one group, they need to clear only the matching set—Set A for Group 1 and Set B for Group 2. Those appearing for the CA Final from Sept 2025 onward must clear both Set A and Set B but are not required to complete Sets C and D.
Intermediate students who passed both groups by November 2023 and completed Advanced ICITSS and 2.5 years of articleship by 31st August 2025 also need to clear only Set A and Set B. However, students who cleared Intermediate after November 2023 must complete all four sets—A, B, C, and D—before appearing for the Final exam. For more details, students can visit the SPMT portal at https://spmt.icai.org.
You Can Also Read:
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- How to become a CA?
- CA Foundation New Syllabus
- CA Inter New Syllabus
- ICAI CA New Scheme
CA Final Registration 2025
CA Final exam registration is open throughout the year and remains valid for ten years from the date of registration. After ten years, candidates can renew it for another ten years if needed. While there is no fixed deadline for registration, candidates must ensure there is at least a six-month gap between completing their practical training and appearing for the exam. To take the CA Final exam, students must also fill out the CA Final exam form online, which is a mandatory step for those planning to appear in the exam.
CA Final September 2025 Eligibility Requirements
| To Check And Download The ICAI CA Final September 2025 Eligibility Requirements Notice | Check Notice |
The CA Final September 2025 exam is a major milestone for aspiring chartered accountants. To appear for this attempt, make sure you fulfill all ICAI eligibility guidelines—clearing CA Intermediate, registering for the CA Final course on time, completing 2.5 years of articleship, and submitting your exam form within the deadline. If you meet all the requirements, you’re on the right path to becoming a qualified chartered accountant. Start your preparation early and stay updated with ICAI announcements for the latest changes.
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