Clarification regarding Conversion Process

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Santheesh kathir (Querist)
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13 September 2021 Earlier I have appeared in CA- Intermediate exams in Jan 2021 . Unfortunately , I failed with exemption in one paper. I have not appeared in July 2021 exams . Now , I have converted from CA-foundation route to CA- Direct entry route. Will I be eligible to appear for December 2021 exams with availing the benefits of relaxation provided in Regulation No.205 dated 22nd July , 2015 (i.e, relaxation from 9 months of Articleship training for those who have converted )? To avail such relaxation , before which date I have to apply for my CA-Articleship? Whether the relaxation was also available for the new syllabus students (I am new syllabus student)?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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06 July 2024 Based on the information provided:

1. **Eligibility for December 2021 Exams**: Since you have converted from the CA Foundation route to the CA Direct Entry route, you are eligible to appear for the CA Intermediate exams under the Direct Entry scheme. The relaxation in the Articleship training period (from 9 months to 7 months) is available to you as per Regulation No. 205 dated 22nd July 2015.

2. **Applying for CA Articleship**: To avail of the relaxation in the Articleship training period, you should apply for Articleship on or before the date specified by your CA Institute branch or regional office. It's typically recommended to apply as soon as possible to ensure timely processing.

3. **Relaxation for New Syllabus Students**: The relaxation from 9 months to 7 months of Articleship training is applicable to both old syllabus and new syllabus students under the Direct Entry scheme. Therefore, you are eligible for this relaxation regardless of being in the new syllabus.

4. **Exam Preparation**: Make sure to check the CA Institute's official announcements and guidelines regarding exam dates, registration deadlines, and any specific requirements related to the Direct Entry route and Articleship.

For precise dates and detailed procedures, I recommend consulting with your CA Institute's local branch or their official website, as they provide updated information and guidance specific to your situation and location.

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