🚨
ICAI Breaking Update — April 6, 2026 CA Final Examinations will now be held TWICE a year — May & November onlyEffective from May 2026 onwards. CA Intermediate & Foundation remain thrice yearly (May, September, January). Update your planning accordingly.
📋 CA Intermediate · January 2026 Results
Results are out. The waiting is over. Whether you cleared both groups, cracked one, or are planning your next attempt — the next 30 days are the most critical of your CA journey. This guide tells you exactly what to do, step by step, so you don't miss a single deadline.
📌 Table of Contents
- Result Summary & Analysis →
- 4 Possible Scenarios After Result
- Exemption Rules — New Scheme 2026
- Articleship: Full Registration Process
- ICITSS — Why You Can't Skip It
- How to Find the Right CA Firm
- Articleship Stipend — ICAI Mandates
- CA Final Registration
- SPOM — New Scheme Requirement
- Did NOT Clear? Action Plan
- CA Inter May 2026 Exam Dates
- Balancing Articleship + CA Final
- CA Final Coaching: When to Start
- Deadlines Summary
- FAQs
01 CA Inter Jan 2026 Result — Quick Summary
ICAI declared the CA Intermediate January 2026 results on 8th March 2026. The headline: only 9.39% cleared both groups simultaneously — fewer than 1 in 10 students. Group I passed at 13.96% and Group II at 15.54%.
Zeroinfy Analysis Blog
CA Inter Jan 2026 Result Analysis: Why Only 9.39% Cleared Both Groups
Full pass % breakdown · Group-wise trends · 5-session historical data · AIR toppers · Paper-wise difficulty analysis · May 2026 strategy
9.39% Both Groups 13.96% Group I 15.54% Group II
Read Full Result Analysis →
Results checked? This guide focuses entirely on your next steps. Jump to your scenario below.
02 Understand Your Result: 4 Possible Scenarios
Every student falls into one of four buckets. Know which one you're in — because each has a different action plan.
🟢 Scenario A — Cleared BOTH Groups (Only 9.39%)
Congratulations — you're in an elite group. Your clock has started. Every month of delay is a month lost from your CA Final eligibility window.
- Download and preserve your scorecard and pass certificate
- Complete ICITSS if not done — mandatory before Articleship
- Begin searching for a CA firm for Articleship registration
- Register for CA Final at eservices.icai.org
- Start CA Final coaching — target May 2028 or November 2028
🟡 Scenario B — Cleared ONE Group (Group I or Group II)
Significant progress. Under the New Scheme, both groups must generally be cleared before Articleship — verify on ICAI SSP portal for your eligibility.
- Preserve your partial pass certificate
- Check exemptions in the failed group (60+ papers carry forward)
- Register for the pending group in May 2026 or September 2026
- Keep studying — don't break momentum
🔴 Scenario C — Did Not Clear Either Group
You're among a large majority. With a 9.39% both-groups pass rate, most students appear 2–4 times. This is not the end of your CA journey.
- Analyse scorecard paper-by-paper — identify exact weak spots
- Check for exemptions (60+ marks carry forward for 3 attempts)
- Register for CA Inter May 2026 or September 2026
- Revamp preparation — don't repeat the same strategy
🟠 Scenario D — Unit Scheme / Missed Attempt
If you appeared under the Unit Scheme, your transition eligibility under the New Scheme needs specific verification. Contact your Regional Office or check eservices.icai.org.
03 Exemption Rules — New Scheme 2026
Exemptions are one of the most misunderstood and most valuable tools in the CA journey. Used correctly, they significantly reduce your study load in the next attempt.
| Requirement | Criteria |
|---|---|
| Minimum marks per paper to pass | 40 marks (40%) |
| Minimum aggregate per group | 150/300 (50%) |
| Exemption threshold | 60 marks (60%) |
| Exemption validity | Next 3 consecutive attempts |
| Symbol — new exemption earned | # on scorecard |
| Symbol — carried forward exemption | E on scorecard |
What Students Get Wrong About Exemptions
Myth Exemptions last forever — I can use them whenever I want.
Fact Valid for only 3 consecutive attempts. They lapse if you don't clear the group within those 3 attempts.
Myth I can skip one paper and claim exemption in another of the same group.
Fact You must appear in ALL papers of a group in the same attempt to qualify for any exemption.
Myth Getting an exemption means I automatically pass the group.
Fact You still need 40% in each remaining paper and 50% aggregate overall in the group to pass.
Permanent Exemption Window (New Scheme)
Once your standard 3-attempt window lapses, ICAI opens a Permanent Exemption window — you can lock that score in permanently for aggregate purposes and never appear in that paper again.
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May 2026 Window: 3rd–22nd March 2026 (now closed). Watch for the November 2026 window — typically opens 3–4 months before each session.
04 Articleship Registration: The Complete Process
For students who cleared both groups, Articleship registration is the single most important next step. Every day of delay is a day lost from your qualifying timeline.
Eligibility Before Starting Articleship
- Passed both groups of CA Intermediate under the New Scheme
- Completed ICITSS — IT Course (15 days) + Orientation Course (15 days)
- Valid SSP login at eservices.icai.org
- Identified a Practising Chartered Accountant (Principal) to train under
📌
New Scheme — Articleship Duration: 2 Years
Under the revised ICAI scheme (effective July 1, 2023), Articleship is 2 years mandatory (reduced from 3 years) + optional 9–12 months Industrial Training.
Under the revised ICAI scheme (effective July 1, 2023), Articleship is 2 years mandatory (reduced from 3 years) + optional 9–12 months Industrial Training.
The Two Key Forms
📄 Form 102 — Deed of Articles
Formal agreement between you and your Principal (practising CA).
Must be on a Special Adhesive Stamp / Non-Judicial Stamp Paper of prescribed value.
Signed by both. Retained by Principal — NOT submitted to ICAI.
📋 Form 103 — Statement of Particulars
The official ICAI registration form.
Under New Scheme: submitted entirely online via ICAI SSP Portal — no physical submission to Regional Office required.
Principal approves on SSP → You upload signed PDF → RO approves online.
Step-by-Step Articleship Registration
1
Log in to ICAI SSP Portal
Visit eservices.icai.org — use credentials sent during CA Inter registration
2
Navigate to Articleship Menu
Articleship Menu → Articleship → Articleship Application (Form 103)
3
Fill Form 103 Online
Enter commencement date, Principal's Membership Number → auto-populate firm info
4
Execute Form 102 (Offline)
Download, get executed on stamp paper, signed by both — stays with Principal
5
Upload & Submit on SSP
Upload scanned Form 102 + attested documents → Principal approves → RO approves online
Documents Required (All Attested by Principal)
- CA Intermediate mark sheet — both groups
- Class 12 mark sheet (Date of Birth proof)
- ICITSS completion certificate (IT Course + OC)
- Passport-size photographs
- Any additional documents specified by your Regional Office
🚨
Critical: 30-Day Rule
Form 103 must reach ICAI within 30 days of the commencement of Articleship. Late submission requires a written explanation. Registration fee: ₹2,000/-
Form 103 must reach ICAI within 30 days of the commencement of Articleship. Late submission requires a written explanation. Registration fee: ₹2,000/-
05 ICITSS — What It Is and Why You Cannot Skip It
ICITSS is a mandatory 4-week course that must be completed before starting Articleship.
| Course | Duration | Pass Criteria | Fee |
|---|---|---|---|
| IT Course | 15 working days (90 hrs) | 60% aggregate | ₹6,500 |
| Orientation Course (OC) | 15 working days (90 hrs) | Full attendance | ₹7,000 |
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Important: OC and IT cannot be done simultaneously. Register separately at icaionlineregistration.org — seats on First Come, First Serve basis. Book early.
What is AICITSS? (Required Before CA Final)
- Advanced IT Course (15 days) — ERP, database management, advanced Excel, auditing in ERP
- MCS — Management & Communication Skills (15 days) — leadership, career readiness
- Must be completed during the last 2 years of Articleship and mandatorily before CA Final exams
06 How to Find the Right CA Firm for Articleship
| Firm Type | Work Exposure | Stipend (Approx.) | Study Leave |
|---|---|---|---|
| Big 4 | Audit-heavy, structured | ₹20,000–₹35,000+/mo | Limited, structured |
| Large Mid-Tier | Audit + Tax + Advisory | ₹10,000–₹20,000/mo | Moderate |
| Regional Firms | GST + Tax + Compliance | ₹5,000–₹15,000/mo | More flexible |
| Small / Proprietary | Broad — bookkeeping to filings | ₹3,000–₹10,000/mo | Generally flexible |
Smart Questions to Ask Before Joining
- What type of work will I primarily handle? (Audit / Tax / Advisory)
- What is the study leave policy during exam months?
- Is there structured mentorship?
- How many articles are currently registered?
- What is the stipend and revision policy?
07 Articleship Stipend — What ICAI Mandates
Under the New Scheme, ICAI has doubled the minimum prescribed stipend. These are minimums — large firms pay significantly more.
₹5,000
Year 1 Minimum (Cat. 1)
₹6,000
Year 2 Minimum (Cat. 1)
₹15,000
Industrial Training Min.
24 days
Total Leave (2 Years)
ℹ️
Working Hours: Minimum 35 hrs/week. Peak seasons (March–April for audit, July for ITR) can reach 60 hrs/week. Excess leave beyond 24 days extends your articleship period.
08 CA Final Registration — When and How to Start
Register for CA Final immediately after Articleship confirmation. Registration is valid for 10 years and unlocks SPOM module access from day one.
🆕
ICAI Update (April 6, 2026): CA Final Now Twice a Year
Effective May 2026, CA Final will be held in May and November only. CA Inter and Foundation remain thrice yearly. Your first eligible attempt as a March 2026 passout will be May 2028 or November 2028.
Effective May 2026, CA Final will be held in May and November only. CA Inter and Foundation remain thrice yearly. Your first eligible attempt as a March 2026 passout will be May 2028 or November 2028.
CA Final New Scheme — 6 Papers
| Group | Paper No. | Subject |
|---|---|---|
| Group I | Paper 1 | Financial Reporting |
| Group I | Paper 2 | Advanced Financial Management (AFM) |
| Group I | Paper 3 | Advanced Auditing, Assurance & Professional Ethics |
| Group II | Paper 4 | Direct Tax Laws & International Taxation |
| Group II | Paper 5 | Indirect Tax Laws |
| Group II | Paper 6 | Integrated Business Solutions (IBS) — Open Book Exam |
Your CA Final Timeline (March 2026 Passouts)
April–May 2026
Start Articleship — Complete ICITSS first, then join firm
May 2026
Register for CA Final — Access SPOM modules immediately at lms.icai.org
June–July 2026
Start CA Final Coaching — 22–24 months of preparation ahead
Last 2 Years of Articleship
Complete AICITSS — Mandatory before CA Final attempt
By December 2027
Complete all SPOM Sets (A, B, C, D)
April–May 2028
Complete 2-year Articleship
May 2028 or November 2028
🎯 First CA Final Attempt
09 Self-Paced Online Modules (SPOM) — Mandatory for CA Final
SPOM are mandatory online learning modules introduced under the New Scheme, accessible at lms.icai.org after CA Final registration.
Mandatory
Set A — Corporate & Economic Laws
Advanced corporate law and economic regulations.
⏱ 40 hours of learning required
Mandatory
Set B — Strategic Cost & Performance Management
Advanced cost management and performance frameworks.
⏱ 40 hours of learning required
Choose 1
Set C — Elective Module
Choose 1 from 10 options: Public Finance, Risk Management, Sustainable Development, and more.
⏱ 20 hours of learning required
Choose 1
Set D — Multidisciplinary Module
Choose 1 from 4: Entrepreneurship, Indian Constitution, Digital Ecosystem, or Psychology.
⏱ 20 hours of learning required
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SPOM Key Facts: Minimum 50% to pass each set · No negative marking · Unlimited attempts · No separate fee · Auto-enrolled after CA Final registration · Students registered from November 2024 onwards must complete all 4 Sets.
10 Did NOT Clear CA Inter? Your Action Plan
The both-groups pass rate was 9.39%. You are among 37,000+ students. Here's how to turn it around.
| Marks Range | Status | Your Action |
|---|---|---|
| Below 40 | Failed paper | Concept gap or exam technique failure — restart with targeted coaching |
| 40–59 | Borderline | Strategic revision can push to 60+ — prioritise these for next attempt |
| 60 and above | ✅ Exempted | Don't study this again — concentrate preparation on remaining papers |
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Key Insight for May 2026: Group II's Sep 2025 rate of 27.14% was a one-time anomaly. The Jan 2026 correction to 15.54% confirms normal Group II difficulty is 15–22%. Prepare for a rigorous paper — not a lenient one. Read our full trend analysis →
11 CA Inter May 2026 Exam Dates & Registration
| Group | Date | Paper |
|---|---|---|
| Group I | 3rd May 2026 | Advanced Accounting |
| Group I | 5th May 2026 | Corporate and Other Laws |
| Group I | 7th May 2026 | Taxation (Income Tax + GST) |
| Group II | 9th May 2026 | Cost and Management Accounting |
| Group II | 11th May 2026 | Auditing and Ethics |
| Group II | 13th May 2026 | Financial Management & Strategic Management |
Exam Time: 2:00 PM – 5:00 PM · Mode: Offline · Centres: 290 cities across India + 9 overseas
📅
CA Intermediate is held 3 times a year — May, September, and January.
September 2026 registration opens ~June 2026 · January 2027 registration opens ~October 2026
September 2026 registration opens ~June 2026 · January 2027 registration opens ~October 2026
12 Balancing Articleship + CA Final Preparation
Practical Weekly Study Routine
6:00–8:00 AM
CA Final study before office — concept-heavy topics
9:00 AM–6:00 PM
Articleship at firm
7:00–9:00 PM
CA Final study — practice problems + revision
Sat PM + Sunday
Mock tests + deep revision + SPOM learning hours
Realistic target: 3–4 hours/weekday + 6–8 hours/weekend = 30–35 hours per week of CA Final prep alongside articleship.
13 CA Final Coaching — When to Start and What to Look For
At Zeroinfy, the pattern is clear: early starters with the right faculty consistently outperform last-minute crampers.
Why Online CA Final Coaching Works Best During Articleship
- Unlimited views — re-watch complex topics as many times as needed
- Flexibility — study around your articleship schedule at your convenience
- Best faculty access — not limited by your city or geography
- Lower cost — significantly cheaper than physical coaching centres
- Current content — updated for New Scheme, latest amendments, ICAI RTPs/MTPs
What to Ask Before Enrolling
- Is content updated for the New Scheme? (IBS open-book, 6-paper structure)
- Does it cover Finance Act 2025 amendments for DT/IDT?
- What is the batch recording date?
- Is a Mock Test Series included?
- Views and validity? (Minimum 1.5x views with exam-cycle validity)
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Recommended Start: Begin CA Final coaching in June–July 2026 — giving you 22–24 months of preparation before your first eligible attempt in May 2028 or November 2028.
14 Important Deadlines Summary — March to June 2026
By
7 Apr
7 Apr
Marks Verification Deadline₹100/paper via speed post · All dissatisfied students
Within
30 Days
30 Days
Submit Form 103 — Articleship RegistrationFrom date of commencement · Students who cleared both groups
Apr–May
2026
2026
Book & Begin ICITSS (OC + IT Course)icaionlineregistration.org · First Come First Serve seats
ASAP
Register for CA Final — eservices.icai.orgCourse code: NEWFIN23 · Students who cleared both groups
ASAP
Access SPOM at lms.icai.orgAuto-enrolled after CA Final registration · No fee
3–13
May 2026
May 2026
CA Inter May 2026 Exams2:00 PM–5:00 PM · Students appearing for pending group or re-attempt
~Jul
2026
2026
CA Inter May 2026 Result (Expected)~45 days after last exam
~Jun
2026
2026
CA Inter September 2026 Registration OpensStudents targeting September 2026 attempt
15 FAQs — CA Inter Result March 2026
Q1. I cleared only Group II in Jan 2026. Can I start Articleship now?+
Under the New Scheme, you generally need to clear both groups of CA Inter to commence Articleship. Verify your specific eligibility on the ICAI SSP Portal or contact your Regional Office, as rules may have nuanced exceptions for specific scenarios.
Q2. I scored 65 in Taxation but failed Group I. Do I get an exemption?+
Yes — you are automatically granted an exemption in Taxation for the next 3 consecutive attempts (May 2026, September 2026, and January 2027). Your 65-mark score is carried forward for aggregate purposes in those attempts.
Q3. My exemption from September 2024 — is it still valid for May 2026?+
Count carefully: September 2024 (Attempt 1) → January 2025 (Attempt 2) → May 2025 (Attempt 3). If you appeared in all 3 subsequent attempts, the exemption has likely lapsed. Check your SSP dashboard for current validity status.
Q4. How long does Articleship registration approval take?+
Once you submit Form 103 and your Principal approves on SSP, the Regional Office typically takes 7–15 working days. You can begin training after Principal approval — but submit within 30 days of commencement.
Q5. What is the difference between ICITSS and AICITSS?+
ICITSS (IT + Orientation Course) = Completed before Articleship starts.
AICITSS (Advanced IT + MCS) = Completed during the last 2 years of Articleship — mandatorily before CA Final exams.
AICITSS (Advanced IT + MCS) = Completed during the last 2 years of Articleship — mandatorily before CA Final exams.
Q6. CA Final is now twice a year — how does this affect my timeline?+
From May 2026, CA Final is held in May and November only. For March 2026 Inter passouts starting Articleship in April–May 2026 and completing 2-year Articleship in April–May 2028, your first eligible attempt will be May 2028 or November 2028. Plan coaching and SPOM completion accordingly.
Q7. When can I give SPOM tests after CA Final registration?+
Immediately after CA Final registration, you get access to lms.icai.org. Start learning hours right away. No minimum time requirement — just complete the prescribed learning hours first (40 hrs each for Sets A, B; 20 hrs each for C, D).
Q8. Is there any attempt limit for CA Intermediate?+
There is no attempt limit for CA Inter. You can appear as many times as needed. However, your course registration has a validity of 5 years and must be revalidated (₹400) after expiry.
Q9. CA Inter is thrice a year — which attempt should I target if I missed May 2026?+
CA Intermediate is held in May, September, and January. If you missed May 2026 (form window is closed), target September 2026 — registration opens around June 2026. Use this time for structured re-preparation with proper coaching for your weak subjects.
Q10. Can I do part-time work alongside Articleship?+
Full-time employment is not permitted during Articleship. Part-time teaching or freelancing may be allowed with your Principal's written permission but must not compromise articleship attendance or learning quality.
// Your Next 30 Days — Action Plan
✓ IF CLEARED BOTH GROUPS:
Download scorecard → Complete ICITSS → Find CA firm → Form 102 → Submit Form 103 within 30 days → Register CA Final → Access SPOM → Start coaching
◐ IF CLEARED ONE GROUP:
Download scorecard → Check exemptions → Register Sep 2026 → Begin ICITSS → Keep studying
✗ IF DID NOT CLEAR:
Scorecard analysis → Identify exemptions → Register Sep 2026 → Revamp strategy → Enrol in targeted coaching
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Disclaimer: This article is based on ICAI notifications and publicly available information current as of April 2026. ICAI regulations, fees, and deadlines are subject to change. The CA Final twice-yearly schedule is effective from May 2026 per ICAI notification dated April 6, 2026. Always verify the latest information at icai.org and eservices.icai.org before taking any action. Zeroinfy is not affiliated with ICAI.