CA Final Eligibility Criteria 2026 Attempt: Qualification, and Requirements

Millions of students in India dream of becoming Chartered Accountants. First of all, before going to CA Final students need to clearly understand the eligibility. Many students believe that once they pass CA Intermediate, they can directly appear for the CA Final examination, but in reality, ICAI has laid down certain conditions related to eligibility, training and course completion that must be fulfilled. 

Understanding the eligibility at an early stage helps students plan their travel better and avoid last minute confusion. Whether you are currently preparing for CA Intermediate, have recently passed it, or are completing your articleship, knowing the exact CA Final eligibility rules will give you clarity about your next steps and timeline.

Highlights of CA Final Course

Who Can Apply for CA Final 2026

The most important condition for CA Final eligibility is clearing both groups of CA Intermediate. Only those students who have successfully passed Group 1 and Group 2 of CA Intermediate are allowed to register for the CA Final course.

Students who have cleared only one group of Intermediate are not eligible to register for CA Final. They must clear both groups.

This rule ensures that students entering CA Final already have a strong foundation in accounting, law, taxation, costing, auditing, and finance. 

Educational Qualification Required for the CA Final Examination

Before registering for CA Final 2026, it is necessary to have a clear understanding of the CA Final eligibility criteria offered by ICAI. Here are the main requirements so that you do not miss filling the CA Final application form for the May 2026 session. These requirements are in line with the latest ICAI scheme of education and training. 

• Pass all Group 1 and Group 2 papers in a single attempt with at least 40% in each paper and 50% in aggregate. 
• Are registered for the Intermediate course, but complete the Integrated Course on Information Technology and Soft Skills (ICITSS) program before starting Practical Training (PT). 
• Undertake the mandatory two years practical training (PT) under Regulation 50 of the Chartered Accountants (Amendment) Regulations, 2023. 
• Keep in mind that under the new scheme the training period has been reduced to three years. 
• On successful completion of the practical training and before appearing for the CA Final Examination, the individual must attend the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) for a period prescribed by the ICAI Council. 
• Complete self-paced online learning modules with a minimum of 50% marks after the CA Intermediate exam but before the CA Final exam.

Primary Requirement of CA Final Eligibility Criteria 2026

To be eligible for CA Final registration, you must first complete the Intermediate Level (IPCC). In the Intermediate examination, to pass you must obtain at least 40% marks in each subject and 50% marks in aggregate in one or both of the examination groups. 

The CA course has three stages: Foundation, Intermediate and Final. To go to the next level you have to beat the previous level. However, certain criteria set by ICAI allow skipping the Foundation level and directly entering the Intermediate level.

You must enroll in the course and finish your articleship training under a licensed chartered accountant in order to take the CA Final exam. 

CA Final Registration Requirement

Even if you satisfy all academic and training conditions, you must still register for CA Final course with ICAI. Registration is mandatory and separate from Intermediate registration.

Important points:

• Registration is done through ICAI Self Service Portal (SSP)
• Registration is valid for a specific period (generally 5 years)
• Only registered students can fill CA Final exam form

Failing to register means you cannot appear in CA Final even if you are otherwise eligible.

Step-by-Step CA Final Registration Process

Registering for CA Final is a simple online process.

• Visit ICAI Self Service Portal
• Login using your student credentials
• Select CA Final course registration
• Fill personal, qualification and training details 
• Upload required documents
• Pay registration fee
• Submit form and download acknowledgment

After approval by ICAI, your CA Final registration becomes active.

Documents Required for CA Final Registration

Students should keep the following documents ready:

• CA Intermediate pass mark sheets
• Articleship registration proof
• Course completion certificates (AICITSS etc.)
• Passport size photograph
• Signature
• Identity proof

Uploading clear and correct documents avoids rejection or delay.

Summary 

The CA Final Eligibility Criteria 2026 is not complicated, but it must be clearly understood. Clearing CA Intermediate is only the first step. Articleship training, mandatory courses, and CA Final registration are equally important parts of your eligibility.

If you meet all the conditions and plan your timeline wisely, you can move into CA Final preparation with confidence and full focus. Your CA journey becomes much easier when eligibility is clear and paperwork is complete.