“ a candidate who is otherwise eligible to appear in the Final Examination shall not be required to be in service of articles/audit training on the first day of the month in which the final examination is held. However, such relaxation shall be confined only to first of such permissible examination (i.e., the Final Examination in which a student shall become eligible to appear in the Final Examination for the first time only but not thereafter), irrespective of whether he is from the stream of Professional Education Examination – II(PEE-II) or Professional Competence Examination(PCE) or Integrated Professional Competence Examination (IPCE) under the provisions of Regulation 29 C of the Chartered Accountants Regulations 1988.”