Clarification regarding Conversion Process

Hi Santheesh,

Here’s a clear explanation about your CA Intermediate conversion and related relaxation:

1. Background of your situation:

• You appeared in CA Intermediate (old syllabus) in Jan 2021 but didn’t clear all papers.

• You did not appear in July 2021.

• You have now converted from CA Foundation route to CA Direct Entry route.

• You want to appear in Dec 2021 exams.

• You want to know if you can avail 9 months Articleship training relaxation under Regulation No. 205 dated 22nd July 2015.

• Also want to know the last date to apply for Articleship and whether the relaxation applies to new syllabus students.

2. About the Regulation No. 205 (22nd July 2015):

• This regulation grants 9 months exemption from Articleship training for those who convert from Foundation route to Direct Entry route.

• It allows students who had already started their Intermediate course under the Foundation route and then converted to the Direct Entry route to get the benefit of reduced Articleship duration.

3. Your Eligibility to appear for December 2021 exam:

• To appear in Intermediate exams under Direct Entry route, you should have registered for Articleship.

• The Articleship registration must be done before the commencement of the exams (i.e., before Dec 2021 exams start).

• Also, you need to have completed the required minimum period of training (after relaxation of 9 months).

4. Application deadline for Articleship:

• You should apply for Articleship well before the exam date.

• Usually, articleship registration should be done at least 6 months before the exam for eligibility.

• However, exact deadlines can vary, so it’s best to check with ICAI or your regional office.

5. Applicability to New Syllabus Students:

• The relaxation under Regulation 205 (9 months reduction) is applicable to students converted from Foundation to Direct Entry route regardless of old or new syllabus.

• However, since you are a new syllabus student, please confirm with ICAI regional office for any syllabus-specific updates.

Summary:

Recommendation:

• Immediately contact your ICAI regional office or training coordinator to confirm your Articleship registration status and exam eligibility.

• Check the latest ICAI notifications for any updates related to your situation.

• Keep all relevant documents handy (previous attempts, conversion application, etc.).