After passing Professional Competence Examination, a student should register with the Board of Studies in the prescribed Form and collect Study Materials of the Final Course, and prepare for the Final Examination. He may undergo General Management and Communication Skills Course as per Regulations 51A / 72A of the Chartered Accountants (Amendment) Regulations, 2006 and complete articled training of 3½ years or equivalent audit training. A candidate shall be admitted to the Final Examination, if he has passed the PCE and has completed the practical training on or before the last day of the month preceding the month in which the examination is held.
Training to be completed before appearing Final Examination. The training completion requirement has been divided into two parts: (i) Articleship completion requirement to be eligible to appear in the Professional Competence Examination (PCE): A student should complete not less than 15 months as an articled assistant, 3 months prior to the first day of the month in which Professional Competence Examination (PCE) is held or 18 months of articled training as on 1st May/ 1st November, as the case may be. (ii) Articleship completion requirement to be eligible to appear in the Final (New) Examination: A student should complete 3 ½ years of practical training prior to the first day of the month in which Final Examination is held.
04 March 2012
Sorry, sir I didn't got what I required.So, I am clearly explaining my Problem again.
I am doing CA+CWA(Inter)+Degree(B.Com).I am writing my degree final year exams at present which shall be completed by 13th of this month.After this, my degree shall be completed.
In last November IPCC exams I passed both groups at once. After passing both groups,I joined in a firm for articles. Since I was doing three courses(only one course is allowed by ICAI),I joined as paid assistant until completion of degree exams.
Now my friends are telling me that within 1 month after results of IPCC, one should register for articleship and final, otherwise Institute will cancel registration applied thereafter.
By 13th of this month, one month limit shall be over since results were declared on 9th Feb.
20 July 2025
Thanks for explaining your situation clearly. Here’s a direct and structured response to your concerns regarding registration for CA Final and Articleship after IPCC:
✅ 1. Time Limit to Register for Articleship and Final After IPCC There is no strict 1-month deadline imposed by ICAI to register for articleship or CA Final after passing IPCC. Your friends are likely misinformed. However:
Timely registration is strongly advised, ideally within a month or two, to ensure continuity and alignment with your exam eligibility timelines. ICAI has not issued any rule cancelling IPCC results if Final/articleship registration is not done within 1 month. But delays can affect when you become eligible to appear for Final exams. ✅ 2. Your Situation – Multiple Courses Since you were doing CA + CMA (Inter) + B.Com, and ICAI allows only one additional course during articleship (with Form 112 approval), it's good that you waited till your degree exams were nearly over.
Now that your B.Com exams are almost done, you should:
📌 Steps to Take Immediately:
Register for Articleship (Form 102 and 103) under the CA with whom you're working. Apply for CA Final Registration — since you’ve passed both groups of IPCC. Mention in Form 103 that your B.Com is completed (or about to be). Do not delay this further — submit these before March end to avoid problems in future exam eligibility. ✅ 3. What If You Delay Further? You won’t face cancellation of your IPCC result. But your CA Final attempt will be delayed, as your articleship start date affects when you become eligible to appear in Final. 🔁 Summary Concern Clarification One-month limit after IPCC No such official ICAI rule for cancellation When to register As soon as possible (within 1–2 months is advisable) Articleship during other courses Only one additional course allowed; B.Com completion allows you to start articleship now Final Registration Can and should be done now after IPCC pass