IMPORTANT POINT
The court upheld the eligibility criteria for the CA Final Examination, ruling that the petitioner did not meet the required practical training due to personal lapses.

ORDER :

Heard the Learned counsel Mr. B. Tata Reddy, appearing on behalf of the Petitioner and the Learned counsel Mr. C.V. Rajeeva Reddy appearing on behalf of Respondent Nos.1 to 3.

2. The petitioner approached this Court seeking prayer as under:

“to issue a writ, order or direction more particularly one in the nature of writ of mandamus declaring the action of the Respondents in not allowing the Petitioner to appear for the CA-Final Examination to be conducted in November,2023 even though the Petitioner had registered for the articleship on 26.04.2021 much before the cut-off date of 30.04.2021 and allowing the candidates who had registered after the cut-off date by availing the period of extension given under the notification announcement dated 29.04.2021 of Respondent No.2 as illegal, arbitrary, colourable exercise of power, violative of law of equity and equality, violative of Article 14,21 of the Constitution of India while consequently permitting the Petitioner to appear for the exam and declare his result and consequently declaring the notification announcement dated 29.04.2021 of Respondent No.2 as illegal, arbitrary, colorable exercise of power, violative of law of equity and equality, violative of Article 14, 21 of the Constitution of India and to pass such other order(s) as are deemed fit and proper in the interest of justice, equity and good conscience.”

3. PERUSED THE RECORD :

i) The interim orders of this Court dt. 22.08.2023 passed in I.A.No.1 of 2023 reads as under :

“Notice before admission.

Taking into consideration the specific averments made at Para 12 of the affidavit filed in support of the writ petition that the last date of submission of application is 23.08.2023 and with a late fee of Rs.600 is upto 30.08.2023, the respondents are directed to receive the exam application of the petitioner with the prescribed late fee of Rs.600/-, if the same is applied before 30.08.2023 as per rules pending further orders to be passed in the present writ petition”

ii) The relevant paras in the counter affidavit filed by Respondent Nos.1 to 4 and in particular, paras 5, 6, 9, 10, 11, reads as under:

5. It is respectfully submitted that the brief facts of the case are that the Petitioner herein is a student enrolled with the answering Respondent for the CA Final Course. As per Regulation 50 of the Chartered Accountants Regulations, 1988, a candidate is required to complete the practical training for a period 3 years as an Article Assistant in addition to the other regulatory requirements to enrol as a member of the Institute (Chartered Accountant). It is further submitted that in terms of Regulation 29 D of the Chartered Accountants Regulations, 1988, in order to appear in the CA Final Examinations, a candidate should amongst other requirements, have completed the practical training of 3 years on or before the last day of the month preceding the month in which the Examination is held or has been serving the last six months of his practical training, including excess leave, if any, under Regulation 50 on the first day of the month in which the examination is held. It is submitted that the next CA Final Examination in proposed to be held in the month of November, 2023. Therefore, a candidate should have at least completed 2.5 years of practical training as on 31.10.2023. The relevant provisions of the Chartered Accountants Regulations, 1988 are reproduced below:

"29D. Admission to Final Examination

[Applicable to candidates appearing in Final Examination under the syllabus approved by the Council under clauses (ii), (iii) and (iv) of regulation 31]

[(1) No candidate shall be admitted to the Final Examination, unless he-

(i) is registered for the Final Course and has passed both the Groups of the Intermediate Examination held under regulation 28G:

(ii) has completed the practical training as required for admission as a member at least six months before the 1st day of the month in which the examination is held;

(iii) has successfully com