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Relaxation to undergo Nine Months of Articleship Training


Relaxation to undergo Nine Months of Articleship Training, Relaxation in the requirement to undergo nine months of Articleship Training, No Need for Nine Months Articleship Training for IPCC Exams. ICAI Exempted 9 Months of Articleship. ICAI Issued New Notification for relaxation of articleship training for direct entry Students and Converted from CPT Route students. Here we are providing complete details for this new notification. Now you can Scroll down below n check more details for Relaxation to undergo Nine Months of Articleship Training

Must Read – Complete Details on Direct Entry Scheme to CA Course

Relaxation to undergo Nine Months of Articleship Training

Relaxation in the eligibility criteria of completion of nine months of Practical Training to appear in Intermediate (IPC) Examination for students registered for Intermediate (IPC) under CPT Route and converted to Direct Entry Scheme

In order to mitigate the hardships being faced by the students who have originally registered for Intermediate (IPC) Course under CPT Route and shifted to Direct Entry Scheme, the Council on consideration decided to relax the criteria of completion of nine months of Practical Training for appearing in the Intermediate (IPC) Examinations and passed the resolution under Regulation 205 of the Chartered Accountants Regulations, 1988 as under:

“Resolved that by virtue of powers vested under Regulation 205 of the Chartered Accountants Regulations, 1988, the Council of the Institute hereby orders that such students who originally registered for Intermediate (IPC) Course through CPT Route and appeared in Intermediate (IPC) 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 (which include study course for a period of eight months concurrently commences from the date of registration to the Course) for appearing in Intermediate (IPC) Examinations.

Further, such students having secured exemption in any of the paper(s) of Intermediate (IPC), be given the benefit of availing the exemption by appearing in immediately next three following examinations excluding the examination which he could not avail of due to shifting to direct entry scheme.”

Additional Secretary
Board of Studies

FAQs on the applicability of above Announcement

Ques. To which set of students, the above announcement would be applicable?

Ans.: The above announcement is released for CPT route students who have registered and appeared in the Intermediate (IPC) Exam but did not qualify both the Groups or either of the Group and later on converted into Direct Entry Scheme (DES) after fulfilling the criteria, will be relaxed from completion of nine months of Practical Training for appearing in the Intermediate (IPC) Examination.

Ques. Whether a CPT Route student after passing Group-II of Intermediate (IPC) Examination is eligible for relaxation in completion of nine months of Practical Training for appearing in Group-I of Intermediate (IPC) Examination after converting into Direct Entry Scheme?

Ans.: Yes, he can also avail the benefit of the announcement. It may be mentioned that such students have to start their practical training for availing the relaxation of completion of nine months of Practical Training before appearing in Intermediate (IPC) Examination.

Ques. What is the procedure for availing the benefit arising out of the Announcement?

Ans.: (i) An eligible student with valid registration needs to convert into Direct Entry Scheme. At the time of conversion, a self declaration is to be enclosed stating that the student has already appeared in Intermediate (IPC) Examination(s) through CPT Route but could not qualify the same.

(ii) Such student, after completion of ITT and Orientation Programme, should commence their Practical Training on or before 31st Oct. / 30th Apr. for being eligible to appear in the Nov. / May Intermediate (IPC) Examinations respectively.

Ques. How to fill the Intermediate (IPC) Examination Form for availing the above relaxation?

Ans.: For the time being the eligible students are advised to tick at the option available at Point No. 10 of the Examination form to avail the benefit.

If you Have Any Query Regarding Relaxation to undergo Nine Months of Articleship Training then Post your Query at Our Discussion Portal or Post Your Query by Using Below Comment Box, We try to reply for your query as soon possible.

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About Raju Choudhary

Article by Raju Choudhary Raju has written 537 articles. If you like This post, you can follow CAknowledge on Twitter. Subscribe to CAknowledge feed via RSS or EMAIL to receive instant updates.


  1. hello guys,
    i am already registered for both groups of IPCC through CPT route. Now, i have converted into direct entry scheme.
    i want to ask that my registration number will be the same as before or will it change on the conversion?

  2. sir my ipc registered cpt route and want to convert direct entry and under direct entry how will my practical trainig start ??



  5. Mohammed junaid ahmed

    Sir ..
    I have submitted my trnasfer form from ipcc to direct entry but upto now i didnt my confirmation letter .i call to icai they said process is still pending….i want to ask whether i have to fill the form by ticking option no 10 or not….please sir help me out ..exam fee date are very close…thanks you..

  6. Hello sir ,
    i have completed graduation with 61.1% marks in 2016 now i wanted to join in ipcc through direct entry scheme. can u give suggestion to me .

  7. i was registered in PEII , can i convert in to new ipcc direct entry ?

  8. sir,i passed ca ipcc group 1 in this attempt which the results are declared on 2-aug-2016…but for the safe side i applied for conversion for existing students who have passed cpt,, before 15 days of declaration of ca ipcc results….because i have completed degree also..what are the consequences and what should i do for registration of articles early..and should i apply for articles through degree route or group 1 passed route ? …and also explain how should i apply for exams…

    • Hi sir!!
      Am surya from Chennai
      Am through cpt route and am also a graduate in cleared with 75 % … Now I heard a news regarding 9 months relaxation criteria and I have also searched a lot about that in icai website and it has been posted .. Now am thinking to convert into direct entry route to avail relaxation from 9 months training to write the November 2016 attempt … And I have also appeard in may 2016 and I got exemption in costing wil I b eligible to avail exemption after the conversion and I want to know that this direct entry scheme is valid or not …because I should not b troubled in future !!! Pls answer for me sir !!!

      • Hi Surya

        ICAI not issued any guideline regarding exemption is valid or not if you conversion from CPT Rote to direct entry route, so please confirm from icai before take any action, And Yes if you converse from CPT Route to Direct Entry route then you are eligible for relaxation from 9 months training but please converse from CPT Route not converse from Graduation route.

        • Sir thanks for ur reply !!
          I enquired with icai and I told them tat I cleared cpt with 108 marks in July 2014 and in. April 2015 I finished my graduation and I also asked about the relaxation tim period they said it is valid for me and also I can claim exemption.. Now am little confused with your reply sir my question is what is the difference of gng to cpt rote and direct entry rote .. Bcoz u asked me to prefer cpt rote .. Tats y sir !!

  9. Pramod kumar roy

    Hi sir/madam
    I have passed cpt and with 48% marks, so am i eligible for 9 month relaxation articleship under new notification issued by ICAI in 2015

  10. Hi sir/madam
    I have passed cpt and with 48% marks, so am i eligible for 9 month relaxation articleship under new notification issued by ICAI in 2015


    Sir, I am going to apply for IPCC under direct entry scheme am I eligible for may 2017 exams if so when should I have to start my articleship

  12. Chaitali Nimbalkar

    I cleared CPT n I am already registered for IPCC both groups in 2014. I graduated this year n want to convert to Direct Entry Scheme so as to fix my final attempt. Am i eligible for giving the coming Nov 16 attempt? N if yes what is d exact procedure i need to follow for doing the conversion? Do i need to fill d registration form again or directly the exam form n article registration? N what will be the last date for doing such conversion for being eligible for Nov 16…?

  13. I am Manan Mistry. I am 3rd year B.Com. student. I have appeared in IPCC examination held in November, 2015. I have a query, as I want to be converted into Direct Entry Scheme on provisional basis. So according to the new rule, 9 months of article-ship training is not required for it. So, is it applicable to me? Do I have to do the article-ship training or not? Please leave a reply as soon as possible. Waiting for a favorable reply.

  14. I have converted to direct entry scheme through cpt route having passes cpt in the year 2013. On Feb-16 I have converted to direct entry scheme. My question is am I eligible for Nov 2016 ipcc attempt

  15. i registered for ca in 2014 and given only one cpt attrmpt which i havnt passed..
    n due to some circumstances i quite and now m going to be graduate this year.
    so i m from cpt route but attempt one cpt exam which is not cleared
    is i m also relaxed from 9months of traing

  16. Sir, I am register under direct entry system through graduations on July 2015 and i am not started my articleship then I am apper in may 2016 attempt

    • Hello Jayesh

      If you have cleared your cpt and had previously registered for ipcc …. and later converted to direct entry ……. only den u r eligible for May attempt

  17. Hi. I have cleared my cpt and had registered for ipcc , and after completion of degree i have converted to direct entry but i have not
    i) Enclosed a letter while converting that i have cleared cpt and
    ii) I have registered to articleship on 1-1-2016

    Am i eligible to write the exam this may ???

  18. mansi panchamatiya

    i am in 5th sem of my average % is above 55 but in 3rd sem. i got gritings by +8 marks and i had passed cpt and i appered ipcc but i had not cleared it am i eligible for direct entry scheme

  19. How much should I pay for conversion from cpt to direct entry as I have already paid the registration amount for both groups and attempted once………?
    If I submit the conversion form now(feb2016)will I b eligible to write IPCC in may 2016?

  20. I have converted to direct entry scheme through cpt route having passes cpt in the year 2012. On jan-16 I have converted to direct entry scheme. My question is am I eligible for may 2016 ipcc attempt

  21. hi sir i ‘ ve given cpt 3 time but couldn’t clear it meanwhile i shifted my admission in to direct entry scheme now i’ ve completed my itt and op as well and according to new rule of icai am i eligible for exemption of nine month article ship

  22. I didnt clear my nov 2015 attempt.i gav my cpt I passed it but didnt pass my ipcc. If I get registered under direct entry will I get to give my attempt in may 2016 ..will I be eligible for 9 months relaxation

    • Hi Neelam

      You can not understand this relaxation as per ICAI “the Council on consideration decided to relax the criteria of completion of nine months of Practical Training for appearing in the Intermediate (IPC) Examinations” So by using this relaxation you can only enter in exam without doing 9 months articleship training still you will require to serve 3 years articleship training.

  23. Sir, I had registered for CPT in the year 2012(May 2012), but i could not pass CPT for 2 consecutive attempts(May & Dec). Meantime i had already joined for course and completed my graduation on March 2015 with 82% marks. Later on i converted my registration from CPT to Direct Entry Scheme. I have completed my ITT program and the Orientation program is yet be completed on 30-1-2016.
    So, when is the last date on which i need to get registered as an article assistant to appear for the IPCC exam to be held on November 2016.(to complete my 9 months prior compulsory articleship)
    And is there any relaxation available for me?

  24. i am registerd for ca ipcc nov2014 exam due to some reasons i didnt pass ipcc and simultaneously i am doing degree so i want to shift to direct entry via ipcc registered students if i shift via ipcc registerd students then which attempt will be count whether 1st or 4th attempt

  25. Hi
    Sir i am from cpt route, and i got exemption in tax in my second attempt and i gave my 4th attempt in nov 2015. I have done my graduation from BMS and i got 59.67%. I wanted to know that if i am eligible for conversion into direct entry. And also that my will my exemption can be carried forward in may 2016 if get failed in this attempt.

  26. Hi….
    I am registered with BOS as a student of Intermediate (IPC) under CPT route.In nov 2012 IPC examination I got a valid exemption in Paper 1 Accounting , that is after the introduction of direct entry scheme . I am a commerce graduate with 62% marks.So I decided to start articleship training and joined the office on 6-2-2013.But later on I realised that if I registered as an articled assistant by shifting to direct entry scheme I lose my exemption for may2013 examination as there is an eligibility criteria of completion of 9 monts is there.
    So I decided to seek special permission regarding to my issue from ICAI.I forwarded a number of letters to Icai Chennai & Delhi and contacted through e-mail & e-sahaayatha..but till now I did not get any confirmation from any of these sources with respect to my issue.So I continued in the office as an audit trainee till 21-8-2014 and registered as an articled assistant on 22-8-2014 after clearing group-1 of intermediate examination.
    Recently I noticed the new announcement regarding relaxation in that criteria. So I want to know whether it is possible for me to completing my articleship on 5-2-2016 as I complete 3 years of training on that day.

    • Hi Aleena

      This relaxation is provide opportunity for appear in exam without doing 9 months of articleship training, still every student require 3 years articleship, there are no relaxation in articleship time period and if you can not get any reply via e-sahaayatha then reopen that ticket don’t post new ticket.

  27. Hi. This is yugendar. I’m a cs final year student. Can you please tell me the details regarding the articleship duration for direct entry scheme? Do the training should be completed even before the both groups of ipcc? Please let me know .

  28. Hi All,

    I have registered IPCC direct entry after passing with 70% and my question is this Nine months Article ship training relaxation is applicable for me or not.

  29. Dear Choudhary,

    I may need one clarification. If one student enrolls under direct entry, he can avail this benefit either or he has to complete 9 months article ship.

  30. i took admission through direct entry scheme in ca and also i am doing articleship right now.Is there any relaxation for students like me????

    • Hi Surojit mozumdar

      I Don’t Know Which Relaxation you want, this announcement is tell us that you can appear in exam without 9 months of practical training and you can do these 9 months practical training with your remaining 2 years and 3 months training, So Every student require to do 3 years training. This announcement give only one benefit that you can appear in Exam without 9 months of training.

  31. I have been completed my nine months articleship it will be counted in my training period of articles or not?

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