ICAI announces ISA 3.0 Eligibility Test on 22 August 2026

ICAI Announces Online Eligibility Test for Post Qualification Course on Information Systems Audit (ISA 3.0) on 22 August 2026

The Digital Accounting and Assurance Board (DAAB) of the Institute of Chartered Accountants of India (ICAI) has announced the schedule for the Online Eligibility Test (ET) for the Post Qualification Course on Information Systems Audit (ISA).

The examination will be conducted online on 22 August 2026 (Saturday) from 10:00 AM to 12:30 PM and will be based exclusively on the ISA 3.0 syllabus.

ISA 2.0 No Longer Applicable

ICAI has clarified that the validity of the ISA 2.0 (Old Syllabus) has ended. Members who were unable to qualify under the earlier syllabus will now be required to appear under ISA 3.0.

Eligibility Criteria

Members will be eligible to appear in the August 2026 Eligibility Test if they:

• Have successfully completed the Professional Training (PT).
• Fulfil all prescribed eligibility requirements on or before 14 July 2026.

Registration Process

The registration process is to be completed through the ICAI Digital Learning Hub (DLH) using SSP Portal login credentials.

For First-Time Candidates

Members appearing in the Eligibility Test for the first time should:

• Log in to the Digital Learning Hub.
• Open the ISA 3.0 Eligibility Test product available on the dashboard.
• Complete the mandatory face registration process.
• Access the online assessment on the examination date.

For Repeat Candidates

Members appearing for the second or subsequent attempt should:

• Log in to the Digital Learning Hub.
• Select the re-assessment eligibility product.
• Pay the prescribed re-attempt fee.
• Complete face registration (if not already completed).
• Access the Eligibility Test on the scheduled date.

Examination Fee

• First Attempt: No examination fee.
• Second and Subsequent Attempts: ₹500 per attempt.

Face Registration

Face registration is mandatory for eligible candidates and will remain open from 15 July 2026 (11:00 AM) to 10 August 2026 (5:00 PM).

Important points:

• Approval of face registration may take 24–48 hours.
• No extension will be granted after the closing date.
• Members who have already completed face registration on the DLH portal for ISA ET or any other ICAI online examination are generally not required to repeat the process.

Technical Requirements

Candidates should ensure they have:

• An active ICAI Membership Number.
• A desktop or laptop with stable internet connectivity.
• A functioning webcam.
• Access to the ICAI Digital Learning Hub using SSP credentials.
• Successfully completed face registration before the prescribed deadline.

Use of mobile phones for appearing in the examination is not permitted. ICAI may withhold the result if the examination is attempted through a mobile device.

Mock Test

To help candidates familiarise themselves with the online examination platform, ICAI will conduct a Mock Test on 19 August 2026 between 10:00 AM and 1:30 PM.

The mock assessment will be available to candidates who have registered for the Eligibility Test and completed face registration. The practice test will have a duration of 50 minutes, and no result will be declared.

Login Verification

Candidates are advised to verify that they can successfully log in to the Digital Learning Hub well before the examination date. Any login-related issues should be resolved before 10 August 2026 by contacting ICAI through the designated support email addresses.

Study Material

The study material for the ISA 3.0 syllabus is available for download from the ICAI website. Candidates are advised to study the latest material and review the examination guidelines before appearing for the test.

Key Dates at a Glance

Members requiring clarification regarding the examination may contact the Digital Accounting and Assurance Board through the official support channels provided by ICAI.

Notification

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