It was the final season of the Kakkonen serving as the third-tier football league in Finland, following its demotion to fourth-tier.
The second, third, fourth, and fifth-placed teams in each group (minus the highest-ranked runner-up) qualified for the Kakkonen play-offs; the five winners (Atlantis, Klubi 04, PK Keski-Uusimaa, RoPS, and VIFK) joined the highest-ranked runner-up (Jazz Pori), the two losing semi-final teams from the Kakkonen Championship play-offs (EPS and OLS), and the two teams relegated from the 2023 Ykkönen (JJK and KPV) in the 2024 Ykkönen.
The bottom two teams in each group (Futura, Hercules, JBK, PIF, SexyPöxyt, and TiPS) were relegated to the 2024 Kolmonen.
[1][2][3] The league consisted of thirty-six teams (twenty-seven returning from the previous season, six promoted from Kolmonen, and three relegated from Ykkönen), split into three equal groups (A, B, and C).
The second to fifth teams in each group (minus the highest ranked runner-up) competed in play-off matches, with the five winners earning promotion to the 2024 Ykkönen.