Practical training exemption??

abhishek agarwal (cwa final) (93 Points)

11 July 2013  

my friend cleared icwa inter in june 12. and his  final got due in 13. but he will be appearing for it in december 13.. he has been employed in a propritership firm for the last 1 year which has an annual turnover of more than  rs1crore..

so can he get exemption from the practical training and is elligible for dec 13 exam??