Transfer of article case of my friend case
This query is : Resolved
16 April 2013
MY FRIEND JOINED ARTICLESHIP ON 15/02/2012
BUT HE HAS TAKEN TRANSFER ON 12/02/2013 BY
SUBMITTING 109 IN ICAI ON 11/03/2012..
BUT HE HAS ALSO PURCHASED A 102 & 103 FORM FROM THE ICAI ON 11/02/2013 & FRANKED ON THAT DAY..
SO HE WANT TO JOIN ARTICLESHIP FROM 15/04/2013..
PLS SUGGEST HIM SO HIS NOV 2014 CA FINAL ATTEMPT WILL NOT BE POSTPONDED IN THAT CASE..
WHAT HE HAS TO DO IN THE ABOVE CASE PLS GIVE US THE LEGAL SOLUTION FOR THE SAME
THANKS IN ADVANCE
BUT HE HAS TAKEN TRANSFER ON 12/02/2013 BY
SUBMITTING 109 IN ICAI ON 11/03/2012..
BUT HE HAS ALSO PURCHASED A 102 & 103 FORM FROM THE ICAI ON 11/02/2013 & FRANKED ON THAT DAY..
SO HE WANT TO JOIN ARTICLESHIP FROM 15/04/2013..
PLS SUGGEST HIM SO HIS NOV 2014 CA FINAL ATTEMPT WILL NOT BE POSTPONDED IN THAT CASE..
WHAT HE HAS TO DO IN THE ABOVE CASE PLS GIVE US THE LEGAL SOLUTION FOR THE SAME
THANKS IN ADVANCE
16 April 2013
Yes, In the above case your November 2014 Final attempt eligibility doesn't postponded Provided you didn't have more than 140 days leaves from 15/2/2012 to 15/10/2014 during your period of articleship.
Lets go to the brief explanation. Who has completed 2 yrs and 6 months of articleship period as on the 1st day of exam commencing month(i.e Who servicing last six months of articleship period including excess leaves if any as on the first day of exam commencing month) are eligible to write CA Final exam for such attempt.
Thus to get the November 2014 attempt you have to complete 2 and half years of articleship by 31-10-2014 including excess leaves if any.
Thus in your case your two and half years of articleship period shall be completed by 18-10-2014( before termination 1 year less 3 days + after termination 1.5 years+ 3 day = 2.5 years)(here o.5 means 6 months). So according to the condition above you have to complete 2.5 years of articleship by 31-10-2014 but actually you completing by 18-10-2014 with assumption of no excess leaves i.e you have graces days 13 days as excess leaves for not postponded of attempt.
So if you have maximum of leaves 140 during such articleship period then you didn't have any excess leaves and your eligibility doesn't postponded.
OM SAI SRI SAI JAI JAI SAI
Lets go to the brief explanation. Who has completed 2 yrs and 6 months of articleship period as on the 1st day of exam commencing month(i.e Who servicing last six months of articleship period including excess leaves if any as on the first day of exam commencing month) are eligible to write CA Final exam for such attempt.
Thus to get the November 2014 attempt you have to complete 2 and half years of articleship by 31-10-2014 including excess leaves if any.
Thus in your case your two and half years of articleship period shall be completed by 18-10-2014( before termination 1 year less 3 days + after termination 1.5 years+ 3 day = 2.5 years)(here o.5 means 6 months). So according to the condition above you have to complete 2.5 years of articleship by 31-10-2014 but actually you completing by 18-10-2014 with assumption of no excess leaves i.e you have graces days 13 days as excess leaves for not postponded of attempt.
So if you have maximum of leaves 140 during such articleship period then you didn't have any excess leaves and your eligibility doesn't postponded.
OM SAI SRI SAI JAI JAI SAI
16 April 2013
I assuming you have an idea how to compute eligibility leaves and excess leaves. So i didn't explain that. If you required that then please post.
OM SAI SRI SAI JAI JAI SAI
OM SAI SRI SAI JAI JAI SAI
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17 April 2013
THANKS FOR URS PRO ACTIVE CO OPERATION IN THE ABOVE MATTER
ONCE AGAIN THANKS TO U SIR.....
ONCE AGAIN THANKS TO U SIR.....
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