Ca final registration

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naga raju (Querist)
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28 November 2012 Dear Sir

I completed IPCC in aug 2012 and I registered for articles in oct2012 and my doubt is when should I register for final?

Thanking You
Nagaraju G

Ajay Mishra

Ajay Mishra (Expert)
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28 November 2012 Hi

ADMISSION TO FINAL EXAMINATION

(1) No candidate shall be admitted to the Final Examination unless he has passed:-
(i) the Intermediate (Professional Competence) Examination in its entirety, held under these regulations;
(II) completed the practical training as is required for admission as a member on or before the last day of the month preceding the month in which the examination is held or has been serving the last six months of practical training under Regulation 50 on the first day of the month in which the examination is held.
(III) he produces a certificate to the effect that he has undergone a study course for such period, as on the first day of the month in which examination is held, in such manner as may be decided by the Council from time to time; and
(iv) completed the Advanced Course on Information Technology Training under these regulations for such period and in such manner as may be decided by the Council, from time to time.;

“Provided that a candidate who has passed Professional Education (Examination-II) under the syllabus as decided by the Council under sub-regulation (5) of regulation 28B and has completed the practical training as is required for admission as a member on or before the last day of the month preceding the month in which the examination is held or has been serving the last twelve months of practical training including excess leave, if any, on the first day of the month in which the examination is held and has completed the said study course and Advanced Course on Information Technology Training, shall be admitted to the Final Examination.”
(2) Notwithstanding anything contained in sub regulation (1) above, a candidate who has passed the Professional Competence Examination from out of the category of candidates covered under second proviso to sub-regulation (1) of regulation 28C or Integrated Professional Competence Examination or Intermediate (Integrated Professional Competence) Examination under the syllabus as may be specified by the Council under sub-regulation (3) of regulation 28E or the Intermediate Examination under these Regulations or Intermediate Examination under the Chartered Accountants Regulations, 1964 or the Intermediate or the first examination under the Chartered Accountants Regulations, 1949, or was exempted from passing the first examination under those regulations shall be admitted to the Final examination provided he has completed the practical training as is required for admission as a member on or before the last day of the month preceding the month in which the examination is held or has been serving the last six months of practical training including excess leave, if any on the first day of the month in which the examination is held and has completed the aforesaid study course and Advanced Course on Information Technology Training.
Explanation — In computing the aforesaid period of six or twelve months, leave taken in excess of one-sixth of the actual period served subject to a maximum of days, as may be determined by the Council, shall be regarded as the period required to be served under articled or audit service, as the case may be.]

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