Regarding ca final attempt

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punam (Querist)
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29 August 2013 Respected Sir/Madam,
I have Cleared my IPCC both group in Nov 2011. I started my articleship on 08/03/2012 but then I terminated my articleship on 28/12/2012 and in the form of termination of articleship , extention of 114 days was given by principal. I re-register with other CA on 20/03/2013. Am I still eligible for Nov 2014 attempt. Please help.

Ajay Mishra

Ajay Mishra (Expert)
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29 August 2013 Hi

As per Regulation 50 of the CA Regulations, 1988, a student will be eligible to appear in Final Exam, after completing of 30 months (2 Years and 6 months) of article ship.

As per this you will be eligible for May 2015 attempt.

punam

punam (Querist)
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05 September 2013 Sir,
As per BoS Announcement/227/10 ,the article assistant should be serving last 6 months(including excess leave)as on the first day of month in which exam is held. I have to complete my articleship by 30/04/2015 (within 6 months from 01st Nov)including excess leave.My articleship period will complete on 08/03/2015(without excess leave).
As per my calculation,
1)From 08/03/2012 to 08/03/2015 =3 yrs
of articlship(excluding excess leaves)
2)Leave I taken till now =196 days
Less: Leave allowed =180 days
---------------- ---------
Excess leave =16 days
3)Exrta Days I have from 08/03/2015
to 30/04/2015 = 53 days
Less:Excess Leave = 16 days
---------------- --------
Still I have = 37 days
excess days remaining
As per my calculation I am getting Nov 2014 attempt.
Can you plz tell me where I am made mistake.

Ajay Mishra

Ajay Mishra (Expert)
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06 September 2013 As per my under standing if you are joining article ship on 8/3/2012 then your 30 months will be completed on 8/9/2014 and if you add your 16 days 3 excess leave then it will come to end on 25 sep 2014.

In that case and now as per my calculation you will be eligible for Nov, 2014 attempt but you have taken termination of some days which it extended after 01.11.2014.

punam

punam (Querist)
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06 September 2013 Termination from articlesjip for some period, it is already included in 196 days (114 days leaves in termination form previous CA + 82 days the period in which I am not registered under any CA ).

Ajay Mishra

Ajay Mishra (Expert)
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06 September 2013 In your calculation you have to count 3 years + 114 days of termination period which will extend your end of 3 years and more than 3 months.

Leave will be count on the basis of working days. and excess leave provision is applicable on last 6 months of article ship not in 30 months of article ship.

punam

punam (Querist)
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06 September 2013 It means my attempt will be in May 2015.

Ajay Mishra

Ajay Mishra (Expert)
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06 September 2013 Yes, it will be May 2015.

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