CA Final Eligibility Criteria 2025, Age Limit, Qualification

CA Final Eligibility Criteria 2025: CA Final Eligibility Criteria 2025, set by the Institute of Chartered Accountants of India (ICAI), must be followed by candidates applying for the exam. To avoid future issues, individuals interested in filling out the CA Final exam form should carefully review the eligibility requirements before registering.

According to these criteria, candidates who have successfully completed the CA Intermediate level are eligible to register for the CA Final exam.

The CA Final exams in 2025 will follow the updated ICAI scheme. Candidates need to ensure they meet the eligibility criteria specified in this new scheme. This upcoming exam is part of the new education and training scheme introduced by ICAI, effective from July 1, 2023. While registration for the September 2025 session is closed, the exam form will be open from July 05, 2025. The CA Final exam is the ultimate stage of the Chartered Accountancy course and is held thrice a year by ICAI.

CA Final Eligibility Criteria 2025 Highlights

Before registering for CA Final 2025, ensure you meet the eligibility rules set by ICAI. Here are the basic details of the CA final exams 2025.

CA Final Eligibility Criteria 2025 Primary Requirements

To be eligible for CA Final Registration, you need to complete the Intermediate level (IPCC) first. In the Intermediate exam, you must score at least 40% in each subject and a total of 50% in either one or both of the exam groups to pass.

The CA course has three stages: Foundation, Intermediate, and Finals. You must pass the previous level to proceed to the next one. However, some criteria set by ICAI allow skipping the Foundation level and directly entering the Intermediate level.

To appear for the CA Final exam, you must register for the course and complete your articleship training under a certified chartered accountant. The CA Exam Test Series arranged by Physics Wallah can help you with this process.

Enroll Now for CA Final Courses

CA Final Eligibility Criteria 2025

To appear for the Chartered Accountants (CA) Final examination in September 2025, candidates must meet the following eligibility requirements as set by The Institute of Chartered Accountants of India (ICAI).

1. Articleship Training Requirement

Candidates must fulfill the following conditions regarding their articleship training:

• Completion of 3 Years of Articleship: The candidate must have completed the prescribed period of 3 years of articleship training by the date of filling the examination application form.

• Completion of Articleship by 31st August 2025: Candidates who have not completed their articleship by the application date must ensure that they complete their training, including any excess leave, on or before 31st August 2025.

• Serving Last Six Months of Articleship: Candidates who are in service as of 1st September 2025, and serving the last six months of articleship (including excess leave), must complete their 3 years of training by 28th February 2026. This is applicable to Intermediate, IPCC, or IIPCE students.

2. Advanced Integrated Course on Information Technology and Soft Skills (AICITSS)

Candidates are required to have completed the Advanced ICITSS to be eligible for the September 2025 CA Final examination. However, candidates who have converted from the Final (Old Course) to the Final (New Course) and have appeared at least once in the Final (Old Course) exam, as per Regulation 31(ii), are not required to complete the Advanced ICITSS before appearing in the September 2025 exam. Nevertheless, they must complete the course before applying for ICAI membership.

3. Self-Paced Online Modules (SPOM)

The Self-Paced Online Module Test (SPMT) is mandatory for certain candidates who have completed prescribed learning hours for the respective Self-Paced Online Modules. Candidates must meet the following eligibility criteria:

Candidates Admitted Until November 2023:

• Set A and Set B: Candidates who appeared in the Final Exam until November 2023 and did not pass either group must qualify Set A and Set B before applying for ICAI membership.
• Passed One Group: Candidates who passed one group but not the other must qualify only the respective set (Set A for Group 1 or Set B for Group 2) before applying for membership.

Candidates Admitted from May 2024: Candidates admitted to the Final Examination from May 2024 and onwards must qualify Set A and Set B before applying for membership. They are also exempt from Sets C and D.

Intermediate Candidates:

• Intermediate candidates who cleared both groups of Intermediate Exams till November 2023 and completed Advanced ICITSS with at least 2.5 years of articleship by 31st August 2025 are exempt from Sets C and D but must qualify Sets A and B before applying for membership.

• Candidates who cleared Intermediate after November 2023 and completed the required articleship and ICITSS must qualify all four modules (Sets A, B, C, and D) before appearing for the Final Examination.

For more details, candidates should visit the ICAI Self-Paced Module Test Portal or contact the provided helpline.

CA Final Registration 2025