In order to remove hardship caused to the students due to delay in declaration of Class 12th result, the Competent Authority has decided as under :–

• Candidate may provisionally register in the Foundation Course on or before 14th August, 2022 and appear in December 2022 Foundation examination.
  
  
• Such Students are required to upload their Class XII examination mark sheets at Self Service Portal (SSP) of ICAI latest by 10th September 2022.
  
  
• The above relaxation in the requirement of Regulation 25F shall be a one-time measure only.