Its just a backup if u r unable to clear the 2nd group of IPCC or continue with CA under any circumstances. U will get an accounting technition certificate from the institute rather than being left with nothing even after completing 1st group of IPCC.
Its just a back up as i said. Its totally up to u if u wanna go for it or not.. If u r sure of completing CA u dont have to go for it. Anyways u can opt for it later on if u need.
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