In exercise of the powers conferred under Regulation 205 of the Chartered Accountants Regulations, 1988 and to remove the hardship caused to the students due to Covid 19 spread or otherwise, the Council hereby order that –

• 1. Students who have qualified either of the Groups or both the Groups of Intermediate/IIPC Examinations and are required to commence their Practical Training on or before 30th April, 2021 for being eligible to appear in the Final Examination to be held in November, 2023, but are not able to commence their Practical Training due to COVID 19 are allowed to commence their Practical Training, if eligible, on or before 30th June, 2021 instead of 30th April, 2021 and then be allowed to appear in the Final examination to be held in November, 2023.