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Who is exactly semi qualified ca.

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(Querist)
22 December 2014 Sir tell me What is the qualification of semi qualified ca. Is ATC is equal to semi qualified CA.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 December 2014 IPCC pass is a semi qualified CA.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
22 December 2014 those who have cleared inetr level but not ca final is semi qualified candidate.
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