09 November 2012
There is only one provision in ICAI... You can appear for CA FINALS on completion of 3 years of articleship.. That means, if your articleship ends in jan/feb/march.., you can appear in its next attempt, i.e. MAY....
But, an exemption is given here as well., you can appear for exams, when you are done with 2.5 years of your articleship., i.e. you can appear for CA FINALS in continuance of your articleship's last 6 months...
09 November 2012
So, that means, if any student clears first group of IPCC and joins articleship, and clears his second group of IPCC after completion of 2 years of articleship.., he can still appear for CA FINALS in very next attempt...
The only requirement to appear for CA FINALS is that you clear your IPCC.., now, when you clear it, is not important..., when your articleship ends, that important..
CAclubindia
