Can I Write CA Inter in November 2021 After Passing CA Foundation?
The process of writing the CA (Chartered Accountant) Inter examination is governed by strict regulations set by the Indian Institute of Chartered Accountants (IICA). There have been a variety of queries regarding the possibility of appearing for the CA Inter examination in November 2021 after clearing the CA Foundation in either November 2020 or January 2021. This article aims to provide clarity on this issue and offers guidance based on the current rules and regulations.
Regulations Governing CA Foundation and CA Inter Examinations
According to IICA guidelines, there is a requirement for a minimum time gap of 3 to 4 months between the Foundation and the subsequent Intermediate examination. For example, if one attempts and clears the Foundation in November 2020, they would not be eligible to write the Inter examination in November 2021, as it does not meet the required time window. Similarly, if the same person attempts the Foundation in January 2021, they would only become eligible to write the Inter examination in May 2022, following the clear Foundation results in January 2021.
Clearing CA Foundation Post-Verification
Can one clear the CA Foundation examination and then pass it post-verification, thereby becoming eligible to write the CA Inter in November 2021?
There have been instances where candidates have cleared their Foundation examination after verification. While the exact success rate is not well-documented, some have reported that they managed to pass through the review process. Therefore, while there is a possibility of clearing the Foundation post-verification, it is not guaranteed and can be a source of uncertainty.
Registration for CA Inter
It is important to note that you must successfully register for the CA Inter examination within the required time frame. The registration dates for the November 2021 CA Inter examination will be announced closer to the registration date. It is advisable to start preparing for the Inter examination as soon as the registration is open.
In terms of registration, you need to ensure that the Foundation exams you attempt provide you with the necessary time window. As of now, IICA has not provided any specific notifications regarding the conditions for the November 2021 CA Inter examination. However, the focus seems to be on clearing the Foundation exams, and pending results may have additional complications.
Conclusion
Based on the current guidelines and practices set by IICA, the most reliable path is to clear the CA Foundation examination within the required 3 to 4 month window before the CA Inter examination. You can attempt the Foundation in January 2021 and be eligible to write the Inter examination in May 2022. However, the possibility of clearing the Foundation post-verification cannot be ignored, but it is not a confirmed path and depends on the verification process.
Additionally, the CA Inter examination in November 2021 is based on the clearance of the Foundation examination in any of the previous 9 to 10 months. Therefore, if the pending results are declared around the same time, you would still be eligible to write the Inter examination.
Stay updated with the latest information from IICA and start your preparation as soon as possible to increase your chances of success.