16 April 2014
sir, i am sasank completed both groups of ipcc in may 2013,i have jioned articles in nirmalasreenivasulu & Co bangalore on 25th october 2013,and sent form 103,and also registered for ca final. Now i got an oppurtunity in brahmayya & co for articles.so i took termination/transfer on 5th april 2014(5days and 5 months).i sent the form 109 to icai and rejoined in brahmayya & co on 10th april 2014,and i sent form 103 to icai under new employer.my question is wheather my ca attempt is postponed or not.actually i have to give attempt on may 2016 if not taken the termination/transfer. please help me. thanking you
16 April 2014
You saved..ur attempt may not be postponed . Generally date of completion of articles will extended by delay u made in re registration . In ur case as per information provided by u delay is 4 days so by extending ur date of completion of articles by 4 days and revised date of completion of articles fall before 1st november 2016...so u can attempt for may 2016 . . Note:if ur date of completion of articles falls on or after 1st novemver 2016 ur first attempt will be nov 2016 and not may 2016