Regarding commencement of articleship
This query is : Resolved
04 January 2016
Sir will I be eligible to appear for CA final at the end of 2.5 years if I opt for ICAI's notification dated 22-07-2015 (regarding exemption from 9 months practical training for appearing in IPCC exams for graduates who have done CPT)
04 January 2016
URGENT
Sir will I be eligible to appear for CA final at the end of 2.5 years if I opt for ICAI's notification dated 22-07-2015 (regarding exemption from 9 months practical training for appearing in IPCC exams for graduates who have done CPT)
Sir will I be eligible to appear for CA final at the end of 2.5 years if I opt for ICAI's notification dated 22-07-2015 (regarding exemption from 9 months practical training for appearing in IPCC exams for graduates who have done CPT)
20 July 2025
Got it, you want to know if you’re eligible to appear for the CA Final exam after completing 2.5 years of articleship, considering ICAI’s notification dated 22-07-2015 about exemption from 9 months of practical training for graduates who cleared CPT.
Here’s the clear answer:
Background:
ICAI’s notification (22-07-2015) allows graduates who have passed CPT to appear in IPCC exams without completing 9 months of practical training.
However, this exemption is only for appearing in the IPCC exams, not for the total duration of articleship required for CA Final.
Articleship Duration for CA Final Eligibility:
As per ICAI rules, minimum practical training required to be eligible for CA Final is 3 years (including any permissible exemptions).
The exemption of 9 months practical training for IPCC attempt does not reduce the total required 3 years of articleship.
So, can you appear for CA Final after 2.5 years of articleship?
No, you are not eligible to appear for CA Final after only 2.5 years of articleship.
You must complete the full 3 years of practical training as per ICAI rules before you can appear for the CA Final exam.
Summary:
Exemption Notification (22-07-2015) Effect
Exemption of 9 months practical training for IPCC eligibility You can appear for IPCC exams without 9 months of training
CA Final eligibility Full 3 years of articleship still mandatory
Recommendation:
Complete the full 3-year articleship to be eligible for CA Final.
Use the exemption to appear for IPCC earlier if you want.
Here’s the clear answer:
Background:
ICAI’s notification (22-07-2015) allows graduates who have passed CPT to appear in IPCC exams without completing 9 months of practical training.
However, this exemption is only for appearing in the IPCC exams, not for the total duration of articleship required for CA Final.
Articleship Duration for CA Final Eligibility:
As per ICAI rules, minimum practical training required to be eligible for CA Final is 3 years (including any permissible exemptions).
The exemption of 9 months practical training for IPCC attempt does not reduce the total required 3 years of articleship.
So, can you appear for CA Final after 2.5 years of articleship?
No, you are not eligible to appear for CA Final after only 2.5 years of articleship.
You must complete the full 3 years of practical training as per ICAI rules before you can appear for the CA Final exam.
Summary:
Exemption Notification (22-07-2015) Effect
Exemption of 9 months practical training for IPCC eligibility You can appear for IPCC exams without 9 months of training
CA Final eligibility Full 3 years of articleship still mandatory
Recommendation:
Complete the full 3-year articleship to be eligible for CA Final.
Use the exemption to appear for IPCC earlier if you want.
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