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Provisionally registered students for Professional Education (Course–II) – Delayed appearance
in graduation examination or delayed submission of graduation result


August 11, 2006

Regulations 28A ( 2) (ii) & (3) of the Chartered Accountants Regulations , 1988 allows a student, who has passed second year graduation examination, to provisionally register for Professional Education (Course-II) giving declaration to the effect that he is eligible to appear in the final year examination within six months from the date of provisional registration and he intends to appear in the said final year examination. Such a student is required to furnish proof of passing the examination within six months from the date of appearing in the final year examination for the purpose of confirmation of the registration.
It has been brought to the notice that there are delays on the part of certain examining bodies to conduct the final year examination because of unavoidable circumstances and also there may be consequential delay in the publication of the result which may cause lapse on the part of the students to fulfil the requirements as stated above. These are normally treated as unintended lapses on the part of these students which should not affect their studies.
Under the above circumstances, while submitting graduation result, such a student should make an application stating the reason for delay along with appropriate documents. All such applications are analyzed case by case basis and unintended lapses be condoned.
Accordingly, a student who is provisionally registered for Professional Education (Course-II), but fails to submit the result within the specified time because of delay in conducting examination and/or publication of result may be granted confirmation of registration.
Director of Studies

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