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The CA Final application process involves more stages than Foundation or Intermediate because of the additional requirements unique to this level: Advanced ICITSS training and SPOM qualification. Alongside the standard two-stage process of course registration and exam form submission, candidates must ensure that their training and module completion are in order before the exam form window closes. This guide covers every step in the complete application process.
For the complete CA Final exam overview, visit the CA Final main page.
| Topic Link | |
| CA Final Overview | CA Final Exam Guide |
| Eligibility Criteria | CA Final Eligibility Criteria |
| Exam Pattern | CA Final Exam Info |
| Notification and Dates | CA Final Notification |
| Cutoff | CA Final Cutoff |
| Syllabus Tracker | CA Final Syllabus Tracker |
The CA Final application involves four distinct stages, not two:
| Stage What It Is When to Complete | ||
| Stage 1: CA Final Course Registration | Enroll in CA Final course with ICAI BoS | Immediately after clearing both Intermediate groups; at least 8 months before exam |
| Stage 2: Advanced ICITSS Completion | Advanced IT Training + MCS (30 days total) | During Articleship; before exam form submission |
| Stage 3: SPOM Qualification | Complete and pass applicable SPOM sets (A, B, C, D) | During Articleship; before exam (for new scheme candidates) |
| Stage 4: Exam Form Submission | Apply to appear in a specific session | Within the exam form window for that session |
All four stages must be completed for a candidate to be eligible to appear. Completing only some stages invalidates the candidature.
| Category Both Groups Single Group | ||
| Indian Students | Rs. 22,000 | As per ICAI notification |
| J&K and 8 North-Eastern States | 75% concession applicable | 75% concession |
| Overseas Students | As per ICAI current notification |
The registration fee covers enrollment in the CA Final course and dispatch of study material for all six papers. It does not cover the exam form fee or Advanced ICITSS fees.
| Document Requirement | |
| CA Intermediate Pass Certificate or Mark Sheet | Both groups must be passed; submit the certificate or mark sheet showing both group clearances |
| Articleship Registration Certificate | Proof of Articleship registration with ICAI |
| Class 10 Mark Sheet | Name and date of birth verification |
| Class 12 Mark Sheet | Standard requirement |
| Passport-size Photograph | Recent colour photograph on white background |
| Scanned Signature | Black or dark blue ink on white paper |
| SPOM Completion Certificate | For sessions where SPOM sets must be qualified before the exam |
| Advanced ICITSS Certificate | Proof of completion of Advanced IT Training and MCS |
Step 1: Visit eservices.icai.org and log in with your existing credentials from Intermediate registration.
Step 2: Navigate to "Student Cycle" in the left menu and select "Apply for Final."
Step 3: Select registration type (Both Groups or Single Group).
Step 4: Review pre-filled personal details imported from Intermediate registration. Update address or contact details if necessary.
Step 5: Fill in academic details: CA Intermediate pass details (both groups cleared), Articleship registration details, and Advanced ICITSS completion details.
Step 6: Upload required documents including the CA Intermediate pass certificate showing both groups cleared, the Articleship registration certificate, and Advanced ICITSS completion certificate.
Step 7: Review all details carefully. Name, date of birth, and registration number cannot be changed after submission.
Step 8: Proceed to payment and pay the registration fee through net banking, debit/credit card, or UPI.
Step 9: Download and save the Registration Acknowledgement, which contains your CA Final Registration Number.
| Parameter Details | |
| Validity | 5 years from date of registration |
| Revalidation | Once, after initial validity expires; fee payable |
| Maximum Attempts Within Validity | 10 (2 sessions per year x 5 years) |
Advanced ICITSS is a mandatory pre-CA Final training programme consisting of two components:
| Component Duration Fee (Approx.) Content | |||
| Advanced Information Technology Training | 15 working days | Rs. 7,500 | ERP systems, data analytics, cybersecurity, cloud computing applications for accounting and auditing |
| Management and Communication Skills (MCS) | 15 working days | Rs. 7,500 | Leadership, communication, presentation skills, business writing, negotiation |
Advanced ICITSS can be undertaken at any point during the two-year Articleship period. It does not have to be done immediately after Articleship begins; however, completing it well before the intended CA Final exam session removes a key eligibility risk.
After completing both components, ICAI issues a completion certificate. This certificate must be uploaded during CA Final registration and submitted with the exam form. Keep multiple copies.
SPOM sets must be completed through the ICAI Digital Learning Campus portal at learningmedia.icai.org.
| Set Title Learning Hours Coverage | |||
| A | Governance, Risk and Ethics | As prescribed | Corporate governance frameworks; enterprise risk management; ethics |
| B | Financial Services and Capital Markets | As prescribed | Capital markets; investment banking; securities regulation; fund management |
| C | Global Financial Reporting Standards | As prescribed | IFRS; convergence with Ind AS; international financial reporting |
| D | Multidisciplinary Case Study | As prescribed | Integrated case-based learning across all CA Final subjects |
The SPMT can be retaken if a candidate scores below 50 percent. There is no restriction on the number of attempts. Results of SPMT are available immediately after completion.
After qualifying the applicable SPOM sets, a certificate is generated on the ICAI portal. This must be available at the time of exam form submission as proof of SPOM qualification.
| Category Both Groups Single Group | ||
| Indian Students | Rs. 3,800 | Rs. 2,000 |
| Late Fee | Approximately Rs. 600 additional | Rs. 600 additional |
| Session Exam Form Opens Regular Deadline Late Fee Deadline | |||
| May 2026 | First week of February 2026 | Mid-February 2026 | Third week of February 2026 |
| November 2026 | First week of August 2026 | Mid-August 2026 | Third week of August 2026 |
Exact dates are notified through ICAI official circulars. Always verify from the CA Final Notification page.
Step 1: Log in to icaiexam.icai.org with your Registration Number and Date of Birth.
Step 2: Select the exam session (May 2026 or November 2026) and choose the group(s) you are appearing in (Group I, Group II, or both).
Step 3: Verify pre-filled details (name, registration number, Articleship details, Advanced ICITSS status, SPOM completion status).
Step 4: Confirm Articleship completion status. The portal checks whether the Articleship period has been completed or whether the candidate is in the final six months.
Step 5: Select preferred examination city.
Step 6: Select medium (English or Hindi).
Step 7: Confirm IBS open-book material preferences (if applicable; ICAI specifies permitted materials in the notification).
Step 8: Pay the exam form fee through the available payment modes.
Step 9: Download and save the exam form acknowledgement.
The admit card for CA Final is released approximately 10 to 15 days before the first exam day. It is available on eservices.icai.org.
| Field Details | |
| Candidate Name | As registered |
| Registration Number | CA Final registration ID |
| Roll Number | Session-specific |
| Group(s) | Group I, Group II, or both |
| Paper-wise Schedule | Each paper, date, and time |
| Exam Centre | Name and full address |
| Photograph | As uploaded |
| IBS Instructions | Permitted materials list for Paper 6 |
Verify every detail immediately after downloading. Report any discrepancy to ICAI before the exam.
ICAI opens a correction facility after the exam form submission period closes. Limited fields can be modified:
| Correctable Non-correctable | |
| Exam centre city | Name or date of birth |
| Group selection (in some sessions) | Registration number |
| Photograph | Exam form fee paid |
| Medium |
The correction window is typically open for three to five days. No changes are accepted after it closes.
Delaying Advanced ICITSS registration: Advanced ICITSS takes 30 working days to complete. Candidates who start registering for it only a few weeks before the exam form deadline risk not completing it in time. Begin Advanced ICITSS at least three to four months before the exam.
Not completing SPOM sets before the exam form deadline: For new scheme candidates (both Intermediate groups cleared after November 2023), all four SPOM sets must be qualified before appearing for CA Final. Not completing them on time makes the candidature ineligible.
Registering for CA Final too late: The eight-month study period is mandatory. Register for CA Final as soon as both Intermediate groups are cleared. Every month of delayed registration is a month of lost preparation time within the registration-to-exam window.
Selecting the wrong group in the exam form: Unlike CA Intermediate, CA Final is held only twice a year. Selecting the wrong group wastes an entire session and six months of preparation trajectory.
Missing the exam form deadline: CA Final sessions are only in May and November. Missing the exam form deadline means waiting another six months for the next session opportunity.
Not downloading the Articleship completion certificate: The Articleship registration and completion details must be reflected in the ICAI system before exam form submission. Ensure the Articleship records are updated on eservices.icai.org through the Principal's login.
| Event Timing | |
| Study material dispatch confirmation | Within 2 to 3 days of CA Final course registration |
| Physical study material delivery | 2 to 3 weeks after registration |
| Exam form acknowledgement | Immediately after fee payment |
| Admit card release | 10 to 15 days before first exam day |
| Exam dates | As per session schedule |
| Result declaration | Approximately 45 to 60 days after last exam day |
Use the CA Final Syllabus Tracker to structure and monitor preparation across all six papers from the day of registration.
Can I register for CA Final before completing Articleship? Yes. CA Final registration can be done immediately after clearing both Intermediate groups. The Articleship completion requirement applies at the time of appearing for the exam, not at the time of registration.
Can I register for CA Final before completing Advanced ICITSS? Technically, registration is possible before Advanced ICITSS completion. However, the Advanced ICITSS completion must be reflected in the system before the exam form is submitted and verified by ICAI. Complete Advanced ICITSS well before the exam form window opens.
How many sessions are available within the five-year registration validity? With two sessions per year (May and November) over five years, a candidate has up to ten attempts within the registration validity.
Is the exam form fee the same regardless of which group I appear in? No. Appearing in both groups costs Rs. 3,800. Appearing in a single group costs Rs. 2,000.
What if I fail one group and want to reappear only in that group? No re-registration is needed. Submit the exam form for the next session selecting only the failed group. Pay only the single group fee (Rs. 2,000).
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