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.

  1. TINU THOMAS says


  2. sapna chaurasia says

    For tha direct enter in ipcc after is that requirment for 9month training of articalship

  3. Bharat says

    Dear sir my question related to itt training.
    I have o level diploma from nielit Delhi so any relaxation for itt

  4. ashima pahuja says

    I want to appear in Nov 2017 IPCC through direct entry scheme. Is it possible that if i get registration in this month Feb 2017, will i be able to appear in Nov 2017….

    Please reply as soon as possible…as i have to get registration for the same…

  5. Bhuvan says

    I have registered IPCC direct entry on 22 April2016 and started my article ship on July 29 2016 am I eligible to attempt IPCC May 2017 exam

  6. Rahul says

    If I will join articleship in jan 2017 after converting from Ipcc to direct entry exam , according to this my attempt is in nov 2017 . Can I continue articleship till feb 2018 till result come.

  7. Mohit Goyal says

    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?

  8. parag bansal says

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

  9. UMA SRAVANI says


  10. UMA SRAVANI says


  11. Mohammed junaid ahmed says

    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..

    1. sravya says

      even i have same doubt 🙁

    2. sravya says

      hello mohammad….can u tell what procedure u have followed??

    3. Raju Choudhary says

      Hi Mohammed junaid ahmed

      I am not able to help you regarding this problem, only icai can help you, Please call to icai exam helpline number or fill form as direct entry student

    4. Chandan Jha says

      what happened with your case ultimately.. please tell us.. Im about to do the same thing..

  12. vijay says

    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 .

  13. abhishek mohan says

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

  14. vikram says

    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…

    1. Surya says

      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 !!!

      1. Raju Choudhary says

        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.

        1. Surya says

          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 !!

  15. Pramod kumar roy says

    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

  16. vikash kumar says

    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

  18. Chaitali Nimbalkar says

    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…?

    1. Raju Choudhary says

      Hi Chaitali Nimbalkar

      I don’t know why you want to convert to direct entry scheme, there are no Special benefits for CPT Pass out Students, you can appear for IPCC Exam without any conversion, fill Online exam form for IPCC Nov 2016 Exams and appear in Nov 2016 exams. for exam form details please visit on following article

  19. Manan mistry says

    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.

  20. AMIT BHATTLA says

    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

  21. divya says

    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

  22. Jayesh Totla says

    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

    1. Sourabh.k says

      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

  23. Sourabh.k says

    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 ???

  24. mansi panchamatiya says

    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

  25. Nikita says

    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?

    1. Sourabh.k says

      You have to pay Rs 500 as conversion fees

  26. Naresh jain says

    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

    1. Sourabh.k says

      Yes Naresh you are eligible for may attempt

      All the best

  27. ashish says

    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

    1. Raju Choudhary says

      Hi ashish

      Please check other comments reply for better clarification.

  28. Neelam says

    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

    1. Raju Choudhary says

      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.

  29. Ullas says

    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?

    1. Chandra Kanth says

      Hai for me also get these same clarification

  30. shiva says

    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

    1. Raju Choudhary says

      Hi shiva

      It Will be counted 4th Attempt

      1. Mani says

        Hi sir… I have passed my CPT and regarding the IPCC exams, I have appeared two times.. One time , I have only paid the fees but didn’t go to exams and the second time, I attended only one exams.. So will I be eligible for this excemption or I have to be present for all the exams ? And also please advice me what should I do to be eligible for the same..

        1. Raju Choudhary says

          Hi Mani

          As per ICAI Rules Exemption is valid for immediate Next 3 Exams, You may check your exemption validity and other exemption rules from following links and

  31. Sahil says

    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.

    1. Raju Choudhary says

      Hi Sahil

      Why You Want to Convert into direct entry scheme, there are no special benefit in direct entry scheme, this scheme is beneficial for Graduates who don’t want to appear in CPT and you can check your exemption validity from following articles and

      1. Sahil says

        Thanks for the reply, sir I wanted to convert because my final attempt will get fixed, and i scored 59.67% in BMS so will it be counted as 60%

        1. Raju Choudhary says

          Hi Sahil

          Yes it will be counted 60%. as per icai “the rounding off provision – any fraction of half or more shall be rounded up to the next whole number.”

  32. Aleena says

    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.

    1. Raju Choudhary says

      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.

  33. Yugendar Roy says

    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 .

    1. Raju Choudhary says

      hi Yugendar Roy

      Duration of articleship is 3 Years for all students including Direct Entry Students.

  34. Vasanth says

    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.

    1. Raju Choudhary says

      Hi Vasanth

      You are not registered via CPT Route so this relaxation is not applicable for you

      1. indrajeet says

        Hi All
        I have registered IPCC direct entry after passing with 62% and my question is this nine months article can i take dummy this article?

  35. ARUN KUMAR says

    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.

    1. Raju Choudhary says

      Hi Arun

      If you are not from CPT Route then this relaxation is not applicable for you

  36. surojit mozumdar says

    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????

    1. Raju Choudhary says

      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.

  37. Randhir says

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

    1. Raju Choudhary says

      Hi Randhir

      Yes it will be Counted, Don’t Worry

    2. Akshay says

      Did you complete your ITT&OP courses before doing articleship of 9months?

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