A question that comes to every CA student mind when they clear only one group of IPCC. When to registered for articleship so that you can enjoy benefit of early attempt of Final & can clear IPCC. To answer this question you have to consider many factors.
By the way this decision is depends upon you if you have capability to manage office & study then you can join articleship before clearing both group. Many other factor also have an importance. I will try to explain certain factor so that you can take decision when to join articleship. Two most important factor describe below:
1. Size of the firm: The most important factor that is to be considered is in which size of firm you want to go whether you want to go in big size, mid size & small size of firm. Because if you want to go in big firm than there will be a problem in getting leave & may be possible they didn’t select you because of not having both group cleared.
2. Time management: It is very hard to mange the time between office & study. you will not get proper time from office to study at home or attend coaching. So you have to manage your time among office, coaching & self study. if you can do that then you can join articleship before clearing both group.
3. Old preparation: This is also a valid point that decide whether you should join articleship or not. If you already prepared for the remaining group & you have enough knowledge to pass the another one than you can join articleship after one group.
Conclusion: When you join articleship after clearing one group of IPCC you will get the advantage of final attempt otherwise your final attempt is delayed. But there is also have certain cons of this. Because of not having proper time may be possible you will fail in the group that will give you demotivation. In my point of view you should start your articleship after first group only if you can manage your study with your office. My personal suggestion is that you should first start their articleship after clearing first group but in a small level firm & after clearing both group take the transfer from there & join big or mid level firm.