CA Final Examinations | ICAI Issues Detailed Eligibility Guidelines for May 2026

The Institute of Chartered Accountants of India (ICAI) has released a comprehensive notification outlining the requirements and eligibility conditions for candidates intending to appear in the May 2026 CA Final examinations. The announcement directs students to ensure strict compliance with registration, conversion, articleship, and documentation requirements through the Self-Service Portal (SSP) before submitting their examination forms.

Mandatory Pre-Application Compliance on SSP

ICAI has advised candidates to verify their status on the Self-Service Portal (https://eservices.icai.org) prior to filling out the examination form. Students must ensure that they possess valid SSP login credentials and an active course registration.

In cases where course registration has lapsed, candidates are required to complete the necessary conversion process on the portal. Those whose dashboard reflects old course codes must convert to the New Final Course before applying for the May 2026 examination. ICAI has clarified that no fee is payable for such conversion. The applicable course codes include NEWFIN23 or CONFIN23.

The conversion process can be completed by logging into SSP and navigating through:
Student Functions → Student Module → Course Registration → Apply for Conversion (Convert Old to New Course).

Photo, Signature and Articleship Status to Be Updated

Candidates must ensure that their latest photograph and signature are uploaded in accordance with ICAI’s prescribed specifications. Forms may be rejected if photographs or signatures are not of acceptable quality for printing on mark sheets.

Further, ICAI has emphasized that candidates whose articleship status is not marked as “Registered” on SSP must update their Training Deed status before applying. Any status other than “Registered”—including Registered-Inactive, Requested, Terminated, Submitted, On Hold, Awaiting Approval, Rejected, or similar categories—will render the application incomplete.

Students facing issues related to articleship status may update their details under:
Article Functions → Articleship/Audit → Articleship → Articleship Application (Form 102/103).

For clarification, ICAI has provided contact details through its official resource link and designated helpdesk.

Detailed Articleship Eligibility for May 2026

The notification provides extensive eligibility conditions for candidates under both the 3-year/3.5-year and 2-year articleship training structures.

Candidates Under 3 or 3.5 Years of Articleship Training

Students must satisfy one of the following conditions:

Completion of the prescribed 3 years or 3.5 years of articleship training as on the date of filing the examination form; or
Completion of training (including excess leave, if any) on or before 30 April 2026; or
Be in service as on 1 May 2026 and serving the last twelve months of articleship, due to complete 3 years on or before 30 April 2027 (for certain converted streams); or
Be in service as on 1 May 2026 and serving the last six months of training, due to complete 3 or 3.5 years on or before 31 October 2026 (as applicable to PCC/Intermediate/IPCC/IPCE streams).

Candidates who have taken termination are required to re-register for the balance period of training so that they remain in service as on 1 May 2026 and complete the prescribed period within the stipulated cut-off dates.

Candidates Under 2 Years of Articleship Training

For candidates registered under the revised 2-year training structure, eligibility requires completion of the prescribed 2 years of articleship training, including excess leave, on or before 31 October 2025.

Final Advisory and Helpdesk

ICAI has advised candidates to update all relevant data on SSP well in advance to avoid last-minute technical or compliance issues. For corrections or assistance, students may raise a ticket on SSP or contact the Final Examination Helpline at final_examhelpline@icai.in.