ICAI Relaxation to CA Old Course Students to commence 3 years of Practical Training

Relaxation to Old Course Students to commence 3 years of Practical Training – (i) who have passed one of the groups of Intermediate Examination under Old Scheme.

Relaxation to Old Course Students to commence 3 years of Practical Training – (i) who have passed one of the groups of Intermediate Examination under Old Scheme.(ii) who have registered / provisionally registered in Intermediate through Direct Entry Route under Old Scheme. (iii) who have converted from Intermediate (Foundation/CPT Route) to Intermediate (Direct Entry Scheme) for appearing in November 2023 Examination.

Relaxation to Old Course Students to commence 3 years of Practical Training –

(i) who have passed one of the groups of Intermediate Examination under Old Scheme.
(ii) who have registered / provisionally registered in Intermediate through Direct Entry Route under Old Scheme.
(iii) who have converted from Intermediate (Foundation/CPT Route) to Intermediate (Direct Entry Scheme) for appearing in November 2023 Examination.

In exercise of the powers conferred under Regulation 205 of the Chartered Accountants Regulations, 1988 and to remove the hardship caused to the students on account of implementation of New Scheme of Education and Training including Conversion (Transition) Scheme, the Council hereby order that –

Students who have cleared either of the groups of Intermediate Examination under Old Scheme of Education and Training be allowed to opt for 3 years of Practical Training latest by 30th September 2023 and may submit the Article Registration Form within 30 days’ time only and no form would be accepted, thereafter, even with condonation fees.

Intermediate Direct Entry Students who have registered / provisionally registered in the Intermediate Course under Old Scheme, on submission of satisfactory proof of having passed the graduation examination with the minimum marks as provided in sub-regulation (4) of Regulation 28F and on successful completion of ICITSS Course as provided in Regulation 51 (D), may commence their 3 years of Practical Training latest by 30th September 2023 and may submit the Article Registration Form within 30 days’ time only and no form would be accepted, thereafter, even with condonation fees.

Such students who originally registered for Intermediate or its equivalent Course through CPT/Foundation Route and appeared in Intermediate or its equivalent Examination(s) but unable to pass the said examination(s) and later on after graduation shifted to Direct Entry Scheme, be exempt for the eligibility criteria of completion of 9 months of Practical Training for appearing in November, 2023 Intermediate Examinations but have to commence their 3 years of Practical Training, if interested, by 30th September, 2023 and may submit the Article Registration Form within 30 days’ time only and no form would be accepted, thereafter, even with condonation fees.

The above relaxations on account of requirement of Regulations 45 & 50 in the New Scheme of Education and Training be given as a one-time measure only.


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