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Palak Ray

Why am i not able to clear CS executive although my syllabus is complete, writing practice done, tests given, revised syllabus 3 times for each subject. Morever, I cleared module2 in first attempt but Module 1 - 3 attempts given still not clear

Hargun Singh

I am a second year bcom student (regular college) from kanpur and I am joining for Articleship in Gurgaon in Grant Thornton.
My college has provided me with NOC saying that i just have to come and give exams and I have informed the company about it . Will ICAI reject form 112 on grounds of different cities of graduation and articleship even if I provide the NOC?

Viju H
20 February 2023 at 18:25


I am pursuing Post graduate programme in Finance Management (PGPFM) which is a part time 11 month certification program course from V P Bedekar BRIMS Institute which is not recognized by any university nor any degree but only approved by AITCE and in middle of this course i started CA articleship is permissions required or not as the timing to attend the BRIMS Institute is 7 pm to 9 pm on Saturday and full day on Sunday and no lectures from Monday to Friday so their is no clash with my CA articleship working hours so I totally complete my articleship till 6:30 pm on Saturday as my course is not regular nor correspondence so I asked SSP portal of ICAI they answer not required to intimate ICAI or not required to form 112 as I do attend classes after my articleship working hours..can please anyone clarify..

Jaanu Gowda
20 February 2023 at 18:11

Orientation programme of icai

I am direct entry student and my college is not giving consent to 112 form and leave to orientation programme, what should I do

amta h

I have completed my ca articleship and completed ca inter group 1 so can do my llb course from St. Wilfred College i.e. through mumbai university and simultaneously appearing for ca inter group 2?? As ICAI allows regular course after completion of CA articleship??

Swetha Suresh
15 February 2023 at 19:03

Deletion of conversion form

I have mistakenly filled the conversion form and it showing pending status .I want delete it.How to do??

14 February 2023 at 16:21

CA final BOOKS

Please suggest a reference book for CA final new syllabus

Harshit Singh


I had started my articleship on 19th October, 2021 at a firm and terminated the same on 6th December, 2021 (after 1 month and 17 days).
I had joined another firm on 19th April, 2022 ( after a break of 4 months and 13 days). 
My firm is treating me as second year trainee from 19th October, 2022. 
Please guide me when will I be eligible for Industrial training and how the gap of 4 months and 13 days will be treated for this purpose?

If we consider it as normal study leave, i will be eligible from 19th April, 2023. However, if it is treated as a gap and is avoided for the 18 months eligibility count, I will be eligible from 1st September, 2023.

Please help me out with this.

Thanks and regards,
Harshit Singh 

Yalamarti Baburao

can a prcacticing company secretary do CA Articleship with simultaniously CS practice

Ajhari 2703
11 February 2023 at 18:46

Financial management ratio analysis

Q.5 The following figures of Ram Ltd are presented as under:
Rs. 23,00,000
Less: Debenture Interest @ 8%
Rs. 80,000
Long Term Loan Interest @ 11%
Rs. 2,20,000
Rs. 20,00,000
Less: Income Tax
Rs. 10,00,000
Rs. 10,00,000
Rs. 2
Rs. 20
The Company has undistributed reserves and surplus of Rs. 20 Lakhs. It is in need of Rs. 30 Lakhs
to payoff debentures and modernize its plants. It seeks your advice on the following alternative modes
of raising finance.
Alternative 1: Raising entire amount as term loan from banks at 12 percent
Alternative 2: Raising part funds by issue of 1,00,000 shares of Rs. 20 each and the rest by term loan
at 12%
The company expects to improve its Rate of Return by 2% as a result of modernization, but PE is
likely to go down to 8, if entire amount is raised as Term Loan.
Advise the company on the Financial Plan to be selected.

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