Cant attend 9 months practical training.

@ Kalpesh: Postponement of 9-months mandatory practical training is not possible. Whatever professional course he may have before, but he should do the CA articleship training mandatorily in order to write exams as per new scheme. The other option which in my opinion you may use is to write CPT foundation level test and then enrol for IPCC old scheme based on CPT instead of opting for Direct entry scheme. In old scheme (not through direct entry) you have the option to join articleship after passing either one or both groups of IPCC, there you gets time to do your job and simultaneously you can study and appear for exams. Hope this helps.