We can appear C.A final Exam during the last 6 month of Articleship, but i want to know that the last 6 month are Including Excess Leave Period Or Excluding Excess Leave...
(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.;
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.