Conversion from cpt to direct entry

Hey Harsha, let me clarify your doubts about conversion from CPT route to Direct Entry and articleship exemptions:

Your understanding so far:

• You cleared CPT in June 2017.

• Attempted CA Intermediate in May 2018, but not cleared yet.

• Cleared B.Com.

• You want to convert to Direct Entry now.

• You want to appear for Dec 2021 exams.

• You think you don’t need to do 9 months of articleship before appearing for Intermediate exam after conversion.

Reality check:

1. 9 months study period before Intermediate exam (Group 1):

   • For Direct Entry candidates (graduates), ICAI mandates a minimum 9 months study period before the Intermediate exam.

   • Even if you convert from CPT to Direct Entry, the 9 months study period remains mandatory before appearing for your first Intermediate exam.

   • So, if you convert now, and start articleship immediately, you cannot appear for Dec 2021 Intermediate exams because 9 months will not be completed by then.

2. Articleship exemption related to Group 1 passing:

   • You get 9 months exemption in articleship after clearing Group 1 of Intermediate, but this applies only if you started articleship before passing Group 1.

   • The 9 months exemption is adjusted against the total 3 years articleship.

   • So if you start articleship now, pass Group 1 in Dec 2021, you get 9 months exemption from the remaining period.

3. Additional 3 months exemption:

   • This is related to the period from registration to start of articleship.

   • Generally, the time between your registration and start of articleship can be counted as part of your training period if within certain limits.

   • However, the 3 months additional exemption for the months (Sep, Oct, Nov 2021) before Dec 2021 exam is not automatically granted.

   • You must be actually undergoing articleship during these months to claim exemption for them.

Summary answers to your questions:

• Q1: After clearing Group 1 in Dec 2021, will you get 9 months exemption from articleship?

  Yes, the 9 months exemption is granted for passing Group 1, counted from your total 3 years of articleship.

• Q2: If you start articleship now and clear Group 1 in Dec 2021, will you get 9 months + additional 3 months exemption?

  No, you will get 9 months exemption for Group 1 only. The additional 3 months can be claimed only if you were actually under articleship during those months.

What you should do:

• Convert to Direct Entry and register for Intermediate.

• Start articleship ASAP.

• Complete 9 months study period before appearing in Intermediate.

• Once you clear Group 1, claim 9 months exemption in your articleship tenure.

• Keep track of your articleship start date and actual training months for claiming exemptions.