ca final attempt

I had joined my articleship after IPCC on 28/04/2017 and took transfer on 27/12/2017 and joined new firm on 28/12/3017 bt I have excess leave of 67 days can I appear for Nov 19???

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Unfortunately, you can not appear for Nov 2019 attempt.


thank you so much for your time bt I have just confirm the same in bkc they said yes u can appear

BKC??? Are you talking about ICAI Mumbai, Bandra Kurla Complex?

In my opinion, you can not.. One has to mandatorily complete 2.5 years of articleship before the Final attempt and 2.5 years INCLUDES excess leaves
So as per your given details, You have joined on 28.04.2017, so 2.5 years complete on 27.10.2019...

But when you add 67 days excess leaves you get 27.10.2019+67 = 02.01.2020
Hence you are not eligible for Nov 2019 attempt

Reconfirm it...


They said Ur eligible for 156 leaves and leave taken till date is 92 so u can appear for exam

Tell me one thing
When you received letter of transfer from ICAI, did it mention EXCESS LEAVES Of 67 days?? I am asking about Excess, not total leaves taken by you...

I will tell you one thing now which even most of the ICAI members are not aware of and students suffer when they apply for CA Final
156 days leaves are granted by ICAI no doubt, but these leaves are proportional to no of days you have worked so far... That means 52 per year
so if you have worked for 1 year and have taken 70 leaves in total (example) you have taken 18 excess leaves. Now it has nothing to do with your total no of leaves i.e., 156
One more thing, this problem arises only with those students who have taken transfer during 3 years and have excess leaves... If you have any doubt let me know
I am sure you are not eligible for your attempt if ICAI has given you excess leaves...


I had joined my articleship on 28/04/2017 and took transfer on 27/12/2017 and joined new firm on 28/12/2017 and my new deed was from 28/12/2017 till 27/04/2020 so during that 8 months if I calculate proportionate I was eligible for 25 leaves whereas leaves shown by my principal was 92 bt if I calculate for 2.5 years i will be eligible for say 130 leaves bt my leaves in record of icai is 92 in 2.5 and while giving the declaration for CA final exam I won't give the leave record for my new articleship so basically the leaves recorded with icai is still 92 and while filling 108 I'll show my rest of the leave and currently my articleship is completing on 27/04/2020 in icai record this is what I got to know at bkc

Look I agree with what you are saying
But the problem with students with a transfer is that Once you have been given excess leaves, that can not be settled with future articleship days... So basically what you are saying is correct but in the end, no settlement is done...

Still, If ICAI is saying this I would endorse it. 

I may be wrong I am not saying that, but what I am saying is based on my own and most of my friends experiences and a lot of R&D done on this issue...
You can go with ICAI no issues with that
Please tell me what happens when you fill your exam form... It would be a good thing to know

I hope you get your attempt

Best wishes


While filling the form will they give me alert or will it effect my results I don't know what to do right now because all I could have done is going to icai I went I ask now I m lost what to do next as I have to ask my partner for leave

Actually what happens is You will fill the form and it would be accepted. After some days they will send you a letter that you are not eligible for this attempt due to this calculation of excess leaves...

So I am still firm with my words on this issue, But if ICAI people are saying that you are eligible thn I can't comment on this...
You can take a risk



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