banner_ad

Conversion from CPT route to Direct route.

IPCC 693 views 1 replies

I am currently a CPT route Intermediate student.
I have graduated B.Com. and was thinking of converting to Direct Entry
Route so that i can start my articleship right away.

My question is
As per notification from ICAI dated 22-07-2015 regarding relaxation
to CPT to direct route entry, will i be exempt from doing mandatary 9
months before being eligible for Intermediate exam? That is, will I be
allowed to give the exam in November/December 2021 if I convert to
direct route right away as on 10th August 2021?

Please clarify with reference to notification dated 22-07-2015

Replies (1)

Hey Luucifer,

Good question! Here’s the gist regarding conversion from CPT route to Direct Entry route and the 9 months study period before Intermediate exams:

As per ICAI Notification dated 22-07-2015:

  • Candidates who have passed the Intermediate (IPC) Group 1 exam under CPT route are eligible to convert to Direct Entry route.

  • However, if you switch to Direct Entry after passing Group 1, you still need to complete the mandatory 9 months study period before you can appear for Group 2 of Intermediate.

  • But, if you have completed your graduation with prescribed marks, you may be allowed to start articleship immediately after registration.

  • The 9 months study period is mandatory for the Intermediate exam, but the clock may be counted from the date of registration or the date of completion of Group 1 under CPT route.

Your case:

  • Since you are a CPT route Intermediate student, and want to convert on 10th August 2021, the 9 months mandatory study period still applies before you can sit for Intermediate exams (both groups if applicable).

  • So, you cannot appear for the November/December 2021 Intermediate exams immediately after converting.

  • You will be eligible to appear only after completing the 9 months study period from your date of registration under Direct Entry route.

Summary:

  • Direct Entry route helps you start articleship earlier (without CPT exam).

  • But for Intermediate exam attempts, the 9 months study period rule applies even after conversion.

  • Hence, you need to plan your exam schedule accordingly.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
05 May 2026
Accountant

Sanjay K Pathak & Associates

Noida

Graduate (Any)

View Details
Company
14 May 2026
Senior Associate

ABHISHEK SHANKAR AGARWAL & ASSOCIATES

Kolkata

CA

View Details
Company
ARTICLESHIP 30 April 2026
Article Assistant

J SINGH & ASSOCIATES

Ahmedabad

CA Inter

View Details
Company
11 May 2026
AUDIT INTERN

M/S K.K.KHANNA AND COMPANY

Noida

CA Foundation

View Details
Company
18 May 2026
MIS Executive

Primarc Pecan Retail Limited

Mumbai

B.Com

View Details
Company
19 May 2026
Article, CA & Paid Assistant Positions

Aggarwal Sarawagi and Co

New Delhi

CA

View Details
Company
14 May 2026
Senior Accounts Executive

Karan Gupta & Co.

New Delhi

Graduate (Any)

View Details
Company
11 May 2026
Post office

Post office

Anakapalle

Others

View Details