In a recent notification ICAI has mentioned that candidates under CA Foundation, Intermediate (IPC) (old course), Intermediate (New course), Final (Under old and new scheme) examination and post qualification course examination i.e. Insurance and risk management (IRM) Technical examination and International Taxation – Assessment test (INTT-AT), who had opted out of November 2020 examination cycle and had chosen May 2021 examination cycle are required to fill their examination application form for May 2021 examination afresh.
Hence, filing of examination Form for May 2021 examination is mandatory for all students appearing for May 2021 examination including those who have opted out from November 2020 examination.
Examination fees of such students who have opted out from November 2020 exam shall be adjusted against May 2021 examination fees and only differential fees will be charged additionally.
To read full notification CLICK HERE.