CA Final May 2026 – Eligibility & Application Guidelines

CA Final May 2026 – Eligibility & Application Guidelines

Students intending to appear in the CA Final – May 2026 Examination must ensure that all eligibility conditions are fulfilled and records are updated on the Self Service Portal (SSP) before submitting the exam form.

✅ STEP 1: BASIC REQUIREMENTS

1️⃣ SSP Login

• Ensure valid login credentials at: https://eservices.icai.org
• Create login if not already registered.

2️⃣ Course Registration (New Scheme Mandatory)

Your SSP dashboard must show either:

• NEWFIN23
• CONFIN23

If not, convert to the New Course (No conversion fee).

Path:
SSP → Student Functions → Student Module → Course Registration → Apply for Conversion (Old to New Course)

3️⃣ Photograph & Signature

Upload updated photo and signature (if missing or unclear).
These will appear on your mark sheet.

4️⃣ Articleship Status (Very Important)

Your Articleship status on SSP must show:
“REGISTERED”

If status shows Pending / Terminated / Awaiting Approval / On Hold / Rejected etc., update Articleship Deed (Form 102/103) immediately.

Path:
SSP → Article Functions → Articleship → Articleship Application

✅ STEP 2: FINAL EXAM ELIGIBILITY – MAY 2026

A. Final Course Registration

Must be registered or converted under Final (New) Course.

B. Articleship Eligibility

🔹 Candidates under 3 / 3.5 Years Articleship

Eligible if:

• Completed required training before filing exam form
  OR
• Will complete by 30 April 2026
  OR
• In service on 1 May 2026 and in last:
  • 6 months / 12 months (as applicable), due to complete training within prescribed deadlines.

Students who terminated training must re-register for balance period to meet eligibility.

🔹 Candidates under 2 Years Articleship

Must have completed 2 years (including excess leave) on or before 31 October 2025.

C. Advanced ICITSS (Mandatory)

Under New Scheme (effective 1 July 2023), students must complete:

• Advanced IT Course
• MCS (Management & Communication Skills)
• Advanced IT Test

🛑 Deadline: On or before 10 April 2026

Without completion, you cannot appear in May 2026 Final Exam.

Students who completed only one component under Old Course need to complete the remaining component only.

D. Self-Paced Online Modules (SPOM)

Modules:

• Set A – Corporate & Economic Laws
• Set B – Strategic Cost & Performance Management
• Set C
• Set D

Key Rule:

Depending on your attempt history:

• Students admitted till Nov 2023 → Generally exempt from Set C & D but must clear Set A & B.
• Students admitted from Nov 2024 onwards → Must clear Set A, B, C & D (as applicable) on or before 10 April 2026.
• Certain Intermediate qualifiers may have conditional exemptions.

Portal: https://spmt.icai.org

📸 PHOTO REQUIREMENTS

• 80% face visible (including ears)
• White background
• No caps/goggles (religious headwear allowed)
• No selfies
• JPG/JPEG format
• Size: 20–50 KB
• Dimensions: 4.5 cm × 3.5 cm

✍ SIGNATURE REQUIREMENTS

• Black pen on white paper
• JPG/JPEG format
• Size: 10–20 KB
• Dimensions: 6 cm × 2 cm

📧 HELP DESK

Final Exam Queries:
📩 final_examhelpline@icai.in

SPOM Queries:
📩 exam_spmt@onlineregistration.org
📩 spmt_examhelpline@icai.in

Portal Issues: Raise ticket on SSP.

⚠ Important Reminder:
Do not wait for the last date. Ensure:

✔ Course Conversion Done
✔ Articleship Status Registered
✔ Advanced ICITSS Completed
✔ SPOM Requirements Cleared
✔ Photo & Signature Updated

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