CA Final September 2025: Eligibility, Articleship, SPOM & AICITSS Requirements | ICAI Updates

Planning to appear for the CA Final September 2025 exams under the New Scheme of Education and Training? The Institute of Chartered Accountants of India (ICAI) has released comprehensive guidelines to ensure students fulfill all necessary requirements before filling out their exam forms on the Self Service Portal (SSP).

Whether you are a first-time applicant or someone converting from the old scheme, this guide will walk you through the course registration, articleship status, AICITSS, and Self-Paced Online Modules eligibility.

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✅ Key Requirements for CA Final September 2025 Exam

1. SSP Login & Registration

• Candidates must have valid login credentials on ICAI’s SSP portal.

• Ensure course registration is active. If expired, conversion to Final (NEWFIN23 or CONFIN23) is mandatory.

2. Photograph & Signature

Ensure latest passport-size photo and signature are uploaded on SSP in the correct format:

• 📷 Photo: JPG/JPEG | 20–50 KB | 4.5 cm x 3.5 cm

• ✍🏼 Signature: JPG/JPEG | 10–20 KB | 6 cm x 2 cm

3. Articleship Training Status

Candidates must meet one of the following:

• Completed 3/3.5 years of articleship before filling the exam form.

• Will complete 3/3.5 years by 31st August 2025.

• In last 6 months of articleship and will complete by 28th Feb 2026

• If you’ve taken termination, re-register and ensure you’re in service as on 01st September 2025.

4. Advanced ICITSS Completion

You must complete the Advanced ITT + MCS (ICITSS) by 10th August 2025 to be eligible.

5. Self-Paced Online Modules (SPOM)

• Set A: Corporate and Economic Laws

• Set B: Strategic Cost & Performance Management

• Set C/D: As applicable based on previous exam attempts and exemptions
  All modules must be cleared by 10th August 2025 (depending on when you cleared Intermediate and your Final attempt status).

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📅 Important Dates for CA Final September 2025

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📌 Additional Notes

• Students who converted from the Old Final Course but appeared at least once under the old scheme need not complete AICITSS before exam but must do it before applying for membership.

• Self-paced module requirements vary depending on your Intermediate exam clearance date and Final attempt history - Check Here

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❓ Frequently Asked Questions (FAQs)

1. Do I need to convert to the new Final course?

Yes, unless your course code is NEWFIN23 or CONFIN23, conversion is mandatory. No fees are required.

2. Can I appear in Sept 2025 if I complete articleship after Aug 2025?

Yes, only if you’re in service as on 1st Sept 2025 and fulfilling the specific last 6 or 12 months’ condition based on your route (PE-II, PCC, IPCC, etc.).

3. Is AICITSS required before applying for the exam?

Yes, you must complete Advanced ITT + MCS by 10th August 2025, unless you fall under the conversion exception clause.

4. What happens if my SSP photo or signature is not updated?

Your exam form may be rejected or your marksheet may be invalid. Update your photo/signature as per ICAI specs before applying.

5. Am I exempt from SPOM?

Check your exemption status based on:

• Final exam attempts till Nov 2023

• Exemptions in Paper 4 or 5

• Intermediate pass-out date
  If cleared inter by Nov-23, you only need to clear Set A & B, others need to clear all A, B, C, D.

6. Why is my registration showing provisional even though I am exempt from SPOM?

You can apply provisionally. ICAI will update automatically.