16 July 2012
I passed my IPCC 1st group in nov 2010 and started my articleship w.e.f from 1st may 2011. I took transfer on 28th april2012 and i'm today 16/07/2012 not registered with any CA. So when is my CA Final Attempt?
Articleship duration is minimum 3 years (36 months).
You took a transfer on 28th April 2012 but are currently not registered anywhere.
You plan to resume in August 2012.
When can you appear for CA Final? You can appear for the CA Final exams only after completing 3 years of articleship. So:
Starting from 1st May 2011 + 3 years = 30th April 2014 is the earliest you become eligible.
Assuming you resume in August 2012 and continue without breaks, your 3 years will be counted from the total completed period including the transfer period.
So your first CA Final attempt would be in the exam cycle immediately after you complete your 3 years of articleship — that is Nov 2014 or May 2015, depending on when you finish.
Note: Registration with ICAI and completing required study period are also necessary before appearing.