ICAI ISA AT Eligibility 2026: Qualification, Requirements and Application Process

The Information Systems Audit (ISA) qualification offered by the Institute of Chartered Accountants of India (ICAI) is an important professional learning opportunity for Chartered Accountants who want to develop their knowledge of information systems, technology risks, IT controls and systems auditing.

However, before appearing for the ISA Assessment Test (ISA AT), candidates must understand the eligibility requirements and complete the necessary stages of the ISA qualification process.

One of the most common questions among CA members is whether completing ISA Professional Training is enough to appear for the final assessment or whether they must also pass a separate eligibility examination.

If you are planning to pursue the ISA qualification in 2026, this guide by Abhyaass explains the ISA AT Eligibility criteria, qualification requirements, examination process and important points candidates should know before applying.

What Is the ICAI ISA Assessment Test?

The ICAI ISA Assessment Test (ISA AT) is the final assessment associated with the Information Systems Audit qualification. It evaluates a candidate's understanding of information systems auditing and related professional subjects.

The ISA programme is designed to help Chartered Accountants understand how technology affects business operations, financial systems, internal controls and audit procedures.

Through this qualification, professionals can develop knowledge in areas such as IT governance, information security, risk management, business continuity and information systems assurance.

For CA members interested in developing expertise in technology-driven auditing, the ISA qualification can be a valuable addition to their professional knowledge.

ISA AT Eligibility Criteria 2026: Who Can Apply?

Understanding the ISA AT Eligibility criteria is essential before submitting an application. ICAI has specified certain requirements that candidates must fulfil to appear for the assessment.

According to ICAI's official guidance for the November 2026 ISA Assessment Test, candidates must satisfy the following conditions.

1. Must Be a Member of ICAI

The candidate must be enrolled as a member of the Institute of Chartered Accountants of India. The ISA Assessment Test is intended for ICAI members who are pursuing the Information Systems Audit qualification.

2. Must Pass the ISA Eligibility Test

Candidates must have successfully passed the Information Systems Audit Eligibility Test (ISA ET) conducted by the relevant ICAI board.

Passing the eligibility test is an important requirement before moving to the final assessment stage.

3. Eligibility Certificate as an Alternative

Candidates who have been issued an Eligibility Certificate by the Committee on Information Technology (CIT) or the Digital Accounting and Assurance Board (DAAB) of ICAI can also apply, subject to the applicable examination requirements.

ICAI's November 2026 guidance specifically recognises candidates who have passed the ISA Eligibility Test or received the relevant Eligibility Certificate.

4. Professional Training Certificate Alone Is Not Sufficient

This is an important point that candidates should not overlook.

Simply completing ISA Professional Training and possessing a Professional Training Certificate does not automatically make a candidate eligible for the final assessment.

The candidate must also have been declared successful in the ISA Eligibility Test or received the appropriate Eligibility Certificate from ICAI.

These requirements are mentioned in the official ICAI November 2026 ISA AT guidance.

Understanding the ISA Qualification Process

Before appearing for the final assessment, candidates need to understand how the ISA qualification process works.

The process involves professional training, completion of the required assessments and finally appearing for the ISA Assessment Test.

Step 1: Complete ISA Professional Training

Candidates begin by enrolling in the ISA Post Qualification Course (PQC) and completing the prescribed professional training.

The training covers important areas of information systems auditing, including IT infrastructure, information systems assurance, governance, risk management, security and business continuity.

Under the ISA PQC 3.0 course structure, candidates are required to complete the prescribed training with at least 90% attendance.

Step 2: Complete Module Tests and Project Work

During the professional training, candidates are assessed through module tests and project work.

Under the published ISA 3.0 course structure, candidates need to secure at least 60% aggregate marks in the module tests and project work, equivalent to 48 out of 80 marks, to become eligible to appear for the ISA Eligibility Test.

This stage helps assess whether candidates have understood the concepts covered during their professional training.

Step 3: Pass the ISA Eligibility Test (ET)

After completing the required training and internal assessments, candidates can appear for the ISA Eligibility Test.

The eligibility test carries 120 marks, and the qualifying requirement under the published ISA 3.0 structure is 60%, equivalent to 72 marks.

Passing this examination is an important step towards becoming eligible for the final ISA Assessment Test.

Step 4: Apply for the ISA Assessment Test (AT)

After successfully completing the eligibility requirements, candidates can proceed with the final assessment application.

The ISA AT application process is managed by ICAI's Examination Department through its official examination portal.

Candidates should check their eligibility status and follow the instructions mentioned in the latest examination notification before submitting the application.

ISA AT Examination Pattern 2026

Knowing the examination pattern can help candidates plan their preparation more effectively.

According to ICAI's November 2026 examination guidance, the ISA Assessment Test will be conducted in Computer-Based Test (CBT) mode.

The examination comprises 200 multiple-choice questions, with each question carrying one mark. Candidates are given four hours to complete the examination.

There is no negative marking for incorrect answers.

To qualify for the ISA Assessment Test, candidates are ordinarily required to secure at least 60% marks in aggregate, which means obtaining 120 marks out of 200.

Understanding the examination structure beforehand can help candidates develop a better preparation strategy and manage their examination time.

Can Candidates Who Passed ISA ET Under the Old Syllabus Apply in 2026?

This is another important question for candidates who completed their eligibility requirements under the previous syllabus.

According to ICAI's November 2026 ISA AT guidance, candidates who passed the ISA Eligibility Test under the old syllabus (2.0) are also eligible to appear for the November 2026 ISA Assessment Test under the new syllabus (3.0), as per the decision of the Digital Accounting and Assurance Board of ICAI.

Therefore, candidates who completed their eligibility requirements under the earlier syllabus should check their status in ICAI's official records before applying.

The eligibility information maintained by ICAI will be considered final for the purpose of issuing admit cards.

How to Apply for the ICAI ISA Assessment Test?

Once candidates satisfy the ISA AT Eligibility requirements, they can proceed with the application process through the official ICAI ISA AT portal.

The candidate needs to log in using the available membership verification options, including OTP-based login or membership number and date of birth.

After successful verification, the application form can be accessed. Candidates should carefully enter the required information and upload their photograph and signature wherever applicable.

The examination fee must be paid online through the available payment methods.

For the November 2026 examination, ICAI specified an examination fee of Rs. 2,000.

Candidates should always refer to the latest official notification for application dates, examination fees and other instructions, as these details may change between examination sessions.

How Abhyaass Can Help You Prepare for ISA AT

Understanding the eligibility requirements is only the first step. Once candidates become eligible, preparing effectively for the final assessment becomes equally important.

Abhyaass provides learning support for candidates preparing for professional examinations, including ISA AT preparation resources.

Candidates can explore relevant study material, practice questions and online mock tests to strengthen their understanding of important topics.

Regular practice can help candidates identify weaker areas, improve accuracy and become more comfortable with the computer-based examination format.

If you are preparing for the upcoming ISA AT, exploring the available learning resources at Abhyaass can help you organise your preparation and approach the examination with greater confidence.

Conclusion

Understanding the ISA AT Eligibility requirements is essential for every CA member planning to pursue the ICAI Information Systems Audit qualification in 2026.

Candidates must be ICAI members and should have successfully passed the ISA Eligibility Test or obtained the appropriate Eligibility Certificate from the relevant ICAI board.

It is also important to remember that completing professional training alone does not automatically make someone eligible for the final assessment.

Before applying, candidates should carefully review the latest ICAI notifications and verify their eligibility status through official records.

With the right preparation, consistent practice and a clear understanding of the examination process, candidates can take a more organised approach towards their ISA Assessment Test.

Frequently Asked Questions (FAQs)

1. What is the eligibility for ICAI ISA AT in 2026?

To appear for ICAI ISA AT, a candidate must be an ICAI member and must have passed the ISA Eligibility Test or received an appropriate Eligibility Certificate from the Committee on Information Technology or Digital Accounting and Assurance Board of ICAI.

2. Is ISA Professional Training sufficient to appear for ISA AT?

No. Completing ISA Professional Training alone is not sufficient. Candidates must also pass the ISA Eligibility Test or obtain the required Eligibility Certificate from ICAI.

3. What is the minimum passing percentage for ISA AT?

Candidates are ordinarily required to secure at least 60% marks in aggregate in the ISA Assessment Test. For the 200-mark examination, this means obtaining at least 120 marks.

4. Can candidates who passed ISA ET under syllabus 2.0 appear for ISA AT in 2026?

Yes. According to ICAI's November 2026 guidance, candidates who passed the ISA Eligibility Test under the old syllabus (2.0) are eligible to appear for the November 2026 ISA AT under the new syllabus (3.0), as per the DAAB decision.

5. Where can I check the latest ISA AT eligibility and examination updates?

Candidates can visit the official ICAI ISA AT portal at https://isaat.icai.org/ to check eligibility instructions, application notifications, examination dates and other important updates.