Dear all one of my friend is going to appear in ca final may 2015 exams but he has'nt completed her 100 hrs advanced itt which is required to complete before appearing ca final exams. so whether she can appear for may 2015 exams without completion 100 hrs advanced itt course? if yes, what would be consequences?
thanks
100 Hours Advanced ITT course is applicable to those students who have registered for articleship on/after 01.02.2013 and they need to complete it before appearing in the Final Examination - View ICAI Announcement
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Such students will be eligible for Nov’15 exams as they will be completing their 30 months/2.5 years of articleship after May’15 exams.
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So, as your friend is eligible for May’15 exams, it means that she registered for her articled training before 01.02.2013. Consequently, she is not required to do the Advanced ITT course.
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