ICAI CA Final May 2026 Attempt: Who is Eligible to Appear?

The Institute of Chartered Accountants of India (ICAI) has established strict guidelines for students appearing in the May 2026 attempt. Under the New Scheme of Education and Training, eligibility is no longer automatic—it requires active verification on the Self Service Portal (SSP).

1. Mandatory Course Conversion & SSP Profile Audit

• New Scheme Registration: All candidates must be registered under the Final New Course. If you are still under the Old Scheme, you must apply for conversion through the SSP portal.

• No Conversion Fee: ICAI has currently waived the fee for transitioning from the Old to the New Course.

• Profile Accuracy: Your photograph and signature must be updated according to ICAI specifications. Any "Pending" or "Under Correction" status on your profile could lead to the rejection of your exam form.

2. Articleship Completion Deadlines

Eligibility depends significantly on your practical training status:

• 3-Year/3.5-Year Route: You must complete your training (including excess leave) by April 30, 2026. Students in their last 6 or 12 months as of May 1, 2026, may be eligible if they meet the extended timeline rules.

• 2-Year New Route: Candidates must have completed their two-year articleship by October 31, 2025.

• Re-registration: If you terminated your articleship earlier, you must be in active service as of May 1, 2026, to satisfy the remaining period.

3. Advanced ICITSS & Self-Paced Online Modules (SPOM)

These are the non-negotiable "gatekeeper" requirements for the 2026 cycle:

• Advanced ICITSS: Completion of both the course and the test is mandatory by April 10, 2026.

• Self-Paced Online Modules (SPOM): * Sets A & B: Compulsory for almost all aspirants.

  • Sets C & D: Mandatory for those who cleared Intermediate after November 2023.

  • Deadline: All required modules must be qualified by April 10, 2026.

CA Final May 2026: Frequently Asked Questions (FAQs)

Q1: Can I appear for the May 2026 exam if I clear my SPOM after April 10? No. ICAI has set April 10, 2026, as the hard deadline for qualifying mandatory modules. If you clear them after this date, you will only be eligible for the next attempt.

Q2: What are the CA Final May 2026 exam dates? The exams are scheduled as follows:

• Group I: May 2, 4, and 6, 2026.

• Group II: May 8, 10, and 12, 2026.

Q3: Is the conversion from Old to New Course automatic? No. You must manually initiate the conversion through the Student Function tab on the SSP portal.

Q4: How does the Israel-Iran conflict impact the CA exams? Currently, there is no impact on the domestic exam schedule. However, students at international centers in the Middle East should stay tuned to the ICAI "Important Announcements" page for any potential rescheduling or center changes.