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Mrityunjay kumar

06-Dec-2014 , 09:23:47 am

after completion of training but before passing both groups of CA Final.

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Sathish M

14-Dec-2014 , 10:22:50 pm

Ideally Institute does not nominate anyone who passes Intermediate examination as semi-qualified. The term has evolved over a period of time to refer those candidates who have cleared their intermediate examination and appeared / will be appearing for Final Examination or those who are appearing for examination at final stage but unable to qualify as Chartered Accountant as semi-qualified.