Eligibility for c.a final exam

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Querist : Anonymous

Querist : Anonymous (Querist)

08 December 2012 I started my articleship on August 2010 through IPCC route. Based on that my C.A-Final exam is due on May 2013 but I just want to confirm that for calculation of 2.5 years of completion of articleship as on 1st May 2013 whether the leave taken upto that date will be considered or not.

Thanks in anticipation.

Ajay Mishra

Ajay Mishra (Expert)
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08 December 2012 Hi

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.

Querist : Anonymous

Querist : Anonymous (Querist)

08 December 2012 Thanks for the reply sir but my query is regarding appearance in the c.a final examination. Let me explain you the fact of the case. I started my articleship on 13 august 2010 and i have already taken leave of 135 days till now. Now my query is that can I appear for the C.A-Final May 2013.

Ajay Mishra

Ajay Mishra (Expert)
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10 December 2012 If you are servicing 2.5 years as training then you will be eligible to appear in May 13,if you also fulfill the minimum training crietaria after taking into account your leave.

If you have taken excess levave then complete additional day of training.

Ajay Mishra

Ajay Mishra (Expert)
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10 December 2012 EXCESS LEAVE
An articled assistant who has already completed three years/three & half years of articled service and has taken leave in excess of the period allowed under Regulation 59 is required to serve for a period equivalent to the excess leave taken in order that his training may be completed. For this purpose, a supplementary deed of articles in Form No. 107 should be executed in triplicate with the same employer in continuation of the previous training on a non-judicial stamp paper or special adhesive stamp of the requisite value should be affixed on the form. The supplementary deed in duplicate along with Form 108 for the period already served should be sent so as to reach the office of the Institute within 60 days of the expiry of the normal term of articles.
In case there is a break in the continuity of training and/or there is a change in the employer and/or there is a delay in submission of the papers beyond 60 days, as referred to in the previous paragraph, an agreement in Form No.107 would not be valid. In such a case, a fresh agreement in Form 102 should be entered into and the particulars in Form 103 along with Form No.108 for the period already served, should be sent to the office of the Institute for registration within 30 days of the commencement of training.

Querist : Anonymous

Querist : Anonymous (Querist)

10 December 2012 thanks sir

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