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Final attempt (urgent)

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10 June 2010 1 of my frnd gave CPT in August 07. & articles are getting completed on 14/04/2011 with excess leaves of 4 days...So wen is the CA Final attempt gets due?? as in when she is eligible to give her final attempt??
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CA. Tarun Navlani

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CA. Tarun Navlani (Expert)
10 June 2010 Your friend can appear for final latest in May 2011 as under 3.5 years of articleship, whole period of articleship (including excess leave) is to be completed before appearing for exams i.e. on or before 30/4/2011 in order to be eligible for May 2011. You may refer format of "Certificate of Service" in Form A which is to be submitted along with OMR form for final exams, it requires the certification from principal that articleship (including excess leave) will be completed before 30/4/2011.

There are some talks that institute may permit appearance in final after completing 3 years of articleship. However, it is not yet officially announced & it is not expected that your friend will be able to get benefit of it.
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