15 December 2013
Dear Rajat. There is no guarantee for transfer. there is a chance of elections taking place in April. In such a case exams shall be happen in May. In case elections take place in May, then exams could be postponed.
16 December 2013
Chances are high if elections are in may then exam will be in june 2014 as there was similar situation in 2009 and icai conducted exam in june 2009.