20 August 2013
sir i have joined article ship on 11-sep-2012, and i have already taken 1 month study leave. now i want to know that when i can give ca - final exam....?
20 August 2013
Provided you didn't have any excess leaves as on 30-4-2015(i.e you have to complete last six months of articleship period including excess leaves as on 1-5-2015) then you are eligible for May 2015 attempt for CA Final.
Provided your articleship commencement date is 11-9-2012 for 3 years i.e ending on 10-9-2015 as per regulations(i.e no any excess leaves). During such period ICAI shall allow 1/6th of actual servicing period as leaves during the articleship period thus for 3 years articleship period you are allowed to 156 days leaves without extension of your articleship period.
As per the ICAI regulations Those who are servicing last six months of their articleship period including excess leaves if any as on the first day of the exams commencement month are eligible to write final exams after completion of their IPCC/PCC and getting a valid registration for CA final.
Thus upto 30-4-2015 you articleship completion days are 962 of which you have eligibility leaves are 137 days with out extension of your articleship period.
Thus your leaves(only leaves counted as per the ICAI as leave) upto 30-4-2015 is 137 or below days then you are eligible for May 2015 CA final attempt otherwise not got eligibility as well as next eligibility attempt shall depending on your actual and excess leaves.