22 August 2013
if student joining in to articleship after completing both groups of ipcc then only it is mandatory to register for final also along with ca articleship registration
Firstly, i want to clarify that there is no time gap is specified for final registration. You should have a valid final registration number at the time of filing of Final examination form with Institute.
As per Regulation 50 of the CA Regulations, 1988, a student will be eligible to appear in Final Exam, after completing of 30 months (2 Years and 6 months) of article ship.