26 October 2012
Such provision is applicable to the students those who comes from PE-II to PCC/IPCC or later PCC to IPCC only. For all others still now no decision by the ICAI it is under progress. Please read the following guidelines by the ICAI regarding CA-Final attempt eligibility.
4) ELIGIBILITY CRITERIA : Eligibility criteria for the Final Examination to be held in November, 2012 :
4.1 (i) The candidate should have passed the Intermediate Examination or Professional Education Examination - II./PCC/IPCC and
(ii) The candidate should have obtained Final Registration number from Board of studies of the concerned Regional office of the Institute and
4.2 (i) You must have completed prescribed period of 3 years or 3½ years, as the case may be, of article training as on the date of filling the form;
or (ii) You must be due to complete the prescribed period of 3 years or 3½ years, as the case may be, of article training including excess leave, if any, on or before 31st October, 2012; or
(iii) You must be in service as on 1st November, 2012 and serving the last twelve months of articled training including excess leave. If any and due to complete 3 years on or before 31st October, 2013. (for PE-II stream student and PE-II stream students converted to IPCC) or
(iv) You must be in service as on 1st November, 2012 and serving the last six months of articled training including excess leave. If any, and due to complete 3½ years on or before 30th April, 2013. (for PCC stream student) (Certificate of service to this effect should be sent to Additional Secretary (Exam) by 15th December, 2012) or
(v) You must be in service as on 1st November, 2012 and serving the last six months of training including excess leave. If any, and due to complete 3 years on or before 30th April, 2013. ( for Intermediate student) (Certificate of service to this effect should be sent to Additional Secretary(Exam) by 15th December, 2012) or
(vi) You must be in service as on 1st November, 2012 and serving the last twelve months of training including excess leave. If any, and due to complete 3½ years articleship on or before 31st October, 2013. (for students converted from PE-II to PCC as well as students converted from PE-II to PCC and then to IPCC) (Certificate of service to this effect should be sent to Additional Secretary(Exam) by 15th December, 2012). or
Candidates who have taken termination are advised to re-register for the balance period of training so as to be in service as on 1st November, 2012 and to complete 3 years or 3½ years of training (including excess leave taken, if any) on or before 30th April, 2013 or 31st October, 2013 as the case may be.