CA Final Exam Application Process September 2025 – Dates, Fee, Conversion, Exemption – Apply Today

CA Final Exam Application Process September 2025: The Institute of Chartered Accountants of India (ICAI) has announced the CA Final Examination for September 2025. This comprehensive guide covers everything you need to know about the application process, important dates, fees, eligibility criteria, and key requirements to successfully register for the examination.

CA Final Exam Registration – September 2025

The CA Final September 2025 examination, conducted by the Institute of Chartered Accountants of India (ICAI), marks the last and most significant step in the Chartered Accountancy journey. Students who are preparing for this final stage must register for the Final New Course on the ICAI Self-Service Portal (SSP) at https://eservices.icai.org.

Key Registration Requirements:

• Course Conversion: Candidates under old codes must convert to NEWFIN23 or CONFIN23 via the SSP.
• Photograph & Signature: Must be uploaded in the proper format.
• Articleship: Students should have completed or be serving the last 6 or 12 months of training, depending on their stream, by 1st September 2025.
• Advanced ICITSS: Must be completed by 10th August 2025 unless exempted.
• Self Paced Online Modules (SET A/B/C/D): Depending on your prior attempt and exemptions, you may need to complete these before applying for membership or writing the exam.

The exam form must be submitted online along with the required fee. The window opens on 5th July 2025, with the last date without late fee as 18th July 2025 and with late fee (₹600) as 21st July 2025.

Also Read: CA Inter Application Process September 2025

Important Dates at a Glance

Application Period:

• Start Date: July 5, 2025
• Last Date (Without Late Fee): July 18, 2025
• Last Date (With Late Fee): July 21, 2025
• Late Fee: ₹600 (US $10 for foreign centers)

Examination Dates:

• Admit Card Release: 14 days prior to examination
• Result Declaration: November 2025

Key Deadlines:

• AICITSS Completion: On or before August 10, 2025
• SPOM Completion: On or before August 10, 2025
• Exemption Surrender: On or before July 31, 2025

CA Final Exam Application Process Online

Step 1: Registration on Self Service Portal (SSP)

All candidates must apply online through the ICAI Self Service Portal at https://eservices.icai.org. The application process is completely digitalized as part of ICAI’s automation and platform consolidation initiative.

For Existing Students:

• If you’re an existing student who hasn’t registered on SSP, visit: https://eservices.icai.org/EForms/configuredHtml/1666/57499/Registration.html?action=existing
• Use the “Forgot Password” option if needed
• Create username, register course, convert course, and update photo, signature, and address on SSP

Step 2: Pre-Application Requirements

Before filling the exam form, ensure you have:

1. Valid Login Credentials: Active SSP account with proper authentication
2. Valid Course Registration: Current registration status (convert if lapsed)
3. Updated Photograph and Signature: High-quality images as per prescribed format
4. Articleship Status: Must be “Registered” status, not pending
5. Correct City Selection: Verify the examination center city and code

Technical Requirements:

• Use only one browser session at a time
• Clear temporary internet files and cookies before starting
• Use a stable internet connection with good bandwidth
• Do NOT use mobile phones for form filling
• Avoid pressing refresh or back buttons during payment processing

Step 3: Course Conversion (If Required)

Who Needs to Convert: Candidates whose course code is neither NEWFIN23 nor CONFIN23 must convert to the new course before applying for September 2025 examination.

Conversion Process:

1. Login to SSP with your credentials
2. Navigate to: Student Functions → Student Module → Course Registration → Apply for Conversion
3. Select “Convert Old to New Course”
4. No fees required for conversion

Examination Schedule and Structure

Group 1 Papers

Group 2 Papers

Paper 6: Special Open Book Examination

Paper 6 (Integrated Business Solutions) follows an open book methodology with these key features:

Permitted Materials:

• Study materials, practice manuals, revisionary test papers from ICAI
• Textbooks, bare Acts, student notes, reference materials
• All materials must be in hard copy format only

Prohibited Items:

• Mobile phones, iPads, electronic devices
• Exchange of materials between candidates
• Copying or pasting from reference materials

Assessment Pattern:

• Duration: 4 hours (2:00 PM – 6:00 PM)
• Structure: 5 case studies of 25 marks each (attempt any 4)
• Question Format: 10 marks MCQs + 15 marks descriptive per case study

MCQ Pattern for All Papers

Starting from May 2024, all CA Final papers include Multiple Choice Questions:

Papers 1-5:

• MCQ Weightage: 30 marks (30% of total)
• Descriptive Questions: 70 marks (70% of total)
• MCQ Format: 1-2 marks per question, 4 options each
• No Negative Marking: Wrong answers don’t carry penalty
• Compulsory: No internal or external choice in MCQs

Paper 6:

• MCQ Component: 10 marks per case study
• Total MCQs: 40 marks (if attempting 4 case studies)
• Evaluation: Machine-evaluated OMR sheets

Examination Fee Structure

Indian Centers

Foreign Centers

Gulf Countries (Abu Dhabi, Dubai, Muscat, Doha, Bahrain, Kuwait, Riyadh):

• Both Groups: US $550
• Single Group: US $325
• Late Fee: US $10

Nepal & Bhutan (Kathmandu, Thimpu):

• Both Groups: ₹4,000
• Single Group: ₹2,200
• Late Fee: ₹600

Payment Guidelines

• Mode: Online payment only
• Refund Policy: No refunds except for technical failures or duplicate payments
• Verification: Ensure PDF generation after successful payment
• Documentation: Keep payment receipt until admit card release

Eligibility Criteria

1. Course Registration

• Must be registered/converted for Final New Course
• Registration valid for 10 years from registration date
• Revalidation required after expiry

2. Articleship Training Requirements

Completed Training:

• 3 years or 3½ years of articled training completed as on application date

Due to Complete Training:

• Training completion due on or before August 31, 2025 (including excess leave)

Currently in Service:

• Must be in service as on September 1, 2025
• For PE-II/IPCC Students: Last 12 months of training, completion due by August 31, 2026
• For PCC Students: Last 6 months of training, completion due by February 28, 2026
• For Intermediate Students: Last 6 months of training, completion due by February 28, 2026

Important Note for Terminated Candidates: If you’ve taken termination, re-register for the balance training period to be in service as on September 1, 2025.

3. Advanced ICITSS Requirement

Completion Deadline: On or before August 10, 2025

Components:

• Management & Communication Skills
• Advanced IT Course with test

Exemptions:

• Candidates who appeared in Final (Old) examination at least once
• Must complete before membership application

4. Self-Paced Online Modules (SPOM)

Completion Deadline: On or before August 10, 2025

Module Requirements Based on Previous Attempts:

SET A: Corporate and Economic Laws SET B: Strategic Cost & Performance Management

Exemption Rules and Procedures

Valid Exemption Period

Duration: Immediate next 3 examinations only Restriction: No new exemptions granted in same group during valid period

Exemption Criteria

Group/Unit Exemption:

• Pass one group/unit but not both
• Minimum 40% in each failed paper
• Minimum 50% aggregate including exempted papers

Paper-wise Exemption:

• Score 60% or more in any paper
• Valid for next 3 examinations
• Must score 40% minimum in remaining papers
• Must achieve 50% group aggregate

Making Exemptions Permanent

Eligibility: After exhausting 3-attempt exemption period Requirement: 50% minimum in each remaining paper Process: Available through guidance notes on ICAI website

Surrendering Exemptions

Deadline: July 31, 2025 Process:

1. Write to Joint Secretary (Examinations)
2. Submit original Statement of Marks
3. Execute affidavit on non-judicial stamp paper
4. Send via registered/speed post

Conditions:

• Surrender is permanent and irreversible
• Effective for all future attempts
• No future claims allowed

Language Options

Hindi Medium

Availability: All papers in both groups Selection: Must choose at application time Restrictions:

• Group-wise selection only (not paper-wise)
• Cannot mix languages within a group
• Option is final and unchangeable

Writing Guidelines:

• Numbers, figures, technical terms allowed in English
• Numerical questions can be solved in English
• No credit for mixing languages inappropriately

Examination Centers

Available Locations

Major Cities with Multiple Zones: Ahmedabad, Aurangabad, Bengaluru, Bhopal, Chennai, Delhi/New Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow, Mumbai, Nagpur, Nashik, Pune, Surat, Thane, Vadodara, Vasai

Zone Allocation:

• Preference given to selected zone
• Alternative zone allocation if capacity insufficient
• No center change requests entertained

International Centers:

• UAE: Abu Dhabi, Dubai
• Oman: Muscat
• Qatar: Doha
• Bahrain, Kuwait, Saudi Arabia: Riyadh
• Nepal: Kathmandu
• Bhutan: Thimpu

Important Guidelines and Restrictions

Calculator Policy

Permitted: Battery-operated portable calculator Specifications: Up to 6 functions, 12 digits, up to 2 memories Prohibited: Scientific calculators, advanced features

Examination Conduct

Prohibited Items:

• Mobile phones (possession = 5-year debarment)
• Electronic gadgets except permitted calculator
• Tobacco, intoxicants

Writing Requirements:

• Own handwriting mandatory
• No pasting from reference materials
• Avoid distinguishing marks or symbols

Unfair Means Consequences

• Immediate expulsion from examination hall
• Written explanation required
• Possible 5-year debarment
• Disciplinary action by examination committee

Results and Certification

Result Declaration

Timeline: November 2025 Platform: https://icai.nic.in

Passing Requirements

Individual Group:

• Minimum 40% in each paper
• Minimum 50% group aggregate

Both Groups Simultaneously:

• Option 1: 40% each paper + 50% each group aggregate
• Option 2: 40% each paper + 50% combined aggregate

Distinction Criteria

Requirement: Minimum 70% aggregate in single sitting Recognition: Special mention on pass certificate

Rank Certificates

Eligibility:

• Single sitting pass
• No previous exemptions
• Minimum 55% aggregate
• Ranks 1-50 on All-India basis

Additional Services

Verification of Answer Books

Fee: ₹100 per paper (maximum ₹400 per group) Timeline: Within one month of result declaration Process: Online through SSP dashboard

Certified Copies

Fee: ₹500 per paper Timeline: Within 30 days of result declaration Delivery: Scanned copies via registered email

Correction Window

Facility: Free online correction for Center/Group/Medium Availability: Through SSP dashboard Limitation: One-time opportunity only

Helpdesk and Support

Contact Information

SSP Login Issues:

• Email: [email protected]
• Phone: 9997599975

Final Exam Queries:

• Email: [email protected]
• Phone: 0120-3054851, 3054852, 3054853, 3054835

Exemption Queries:

• Email: [email protected]

Articleship Status:

• Contact respective SRO (State Regional Office)

SPOM Queries:

• Email: [email protected]
• Email: [email protected]

Support Hours

Helpdesk Availability: 10:00 AM – 5:00 PM (Working days)

Final Checklist Before Application

Pre-Application Verification

• Valid SSP login credentials
• Course conversion completed (if required)
• Updated photograph and signature
• Articleship status: “Registered”
• AICITSS completion status
• SPOM completion status
• Exemption verification

Application Submission

• Correct examination center selected
• Appropriate group selection
• Language preference confirmed
• Fee payment successful
• PDF form generated and saved
• All details verified before payment

Post-Application

• Admit card download (14 days before exam)
• Result checking in November 2025
• Statement of marks receipt
• Pass certificate receipt (if successful)

FAQs – Frequently Asked Questions

1. What is the eligibility criteria to appear for the CA Final September 2025 exam?

To be eligible, candidates must be registered under the Final New Course, have valid registration, and should have completed or be due to complete the prescribed articleship period (3 or 3.5 years) by specific dates. Additionally, Advanced ICITSS and SPOM eligibility must be fulfilled.

2. What are the important dates for CA Final September 2025 exam form submission?

The application form is available from 5th July 2025. The last date without late fee is 18th July 2025. Submissions are accepted until 21st July 2025 with a late fee of ₹600 (or US $10 for foreign centres). These dates are strictly enforced.

3. What is the exam schedule for the CA Final September 2025 attempt?

Group I papers will be held on 3rd, 6th, and 8th September, while Group II papers are scheduled for 10th, 12th, and 14th September 2025. Exams are from 2:00 PM to 5:00 PM IST (6 PM for Paper 6). Local time applies at international centres.

4. What are the fees for the CA Final September 2025 examination?

The exam fee is ₹3300 for both groups and ₹1800 for a single group (India). For Kathmandu/Bhutan, fees are ₹4000/₹2200, and for foreign centres, it’s $550/$325. Late fee of ₹600 or $10 applies after 18th July.

5. Is Advanced ICITSS mandatory for appearing in the CA Final exam?

Yes, students must complete the Advanced ICITSS (IT and MCS) course and pass the associated test by 10th August 2025. This is compulsory for exam eligibility unless you’re converting from the Old Final Course and had appeared at least once earlier.

6. What are Self Paced Online Modules (SPOM), and who needs to complete them?

SPOM includes Set A, B, C, and D. Students must complete these as per their registration and prior attempts. Some are exempt, but most post-Nov 2023 candidates must qualify all four modules by 10th August 2025 to be eligible for the Final exam.

7. Can I choose Hindi as a medium for the CA Final exam?

Yes, candidates can opt for Hindi medium at the time of form submission. However, this option must be chosen for entire group(s) — not individual papers. Answers in any language other than the selected medium will not be credited.

8. What is the pattern and duration of Paper 6 – Integrated Business Solutions?

Paper 6 is an open book case study-based paper, 4 hours long. It includes 5 case studies, and students must attempt any 4. Each case contains 10 marks of MCQs and 15 marks descriptive questions. It emphasizes integration and real-world application.

9. How does exemption in papers work for CA Final under the New Scheme?

A paper exemption is granted if a student scores 60 or more marks but fails the group. This is valid for the next three exams only. You may also surrender exemptions before 31st July 2025 by submitting an affidavit if desired.

10. When and where will admit cards and results be available?

Admit cards will be available online only at https://eservices.icai.org around 14 days before the exam. Results will be declared in November 2025 at https://icai.nic.in. ICAI does not send physical admit cards by post.

Conclusion

The CA Final Examination September 2025 represents a crucial milestone in your chartered accountancy journey. Success requires meticulous preparation, timely application submission, and adherence to all ICAI guidelines.

Remember that the application deadline is July 18, 2025 (without late fee) and July 21, 2025 (with late fee). Plan your application process well in advance to avoid last-minute technical issues or document-related problems.

Stay updated with ICAI announcements, complete all prerequisite requirements, and ensure your eligibility criteria are met before submitting your application. The comprehensive examination pattern, including MCQs and the unique open-book format for Paper 6, requires thorough preparation and strategic planning.

For any doubts or clarifications, utilize the helpdesk services provided by ICAI and refer to the official website regularly for updates and announcements.

Start your application process today and take the next step toward becoming a Chartered Accountant!