With respect to your query on eligibilty for ca final attempt may 2018 you may find my answer as below, Your attempt MAY 2018 will not postponed only under following cases 1)There should not be a single day delay in re-registration of articles with other CA once you taken transfer from articleship from current CA, because single day of delay in re-registration of articleship will take your date of completion of articles to 1st november 2018 due to which your ca final attempt shifts to NOV 2018 exam 2)45 days of leave on form 109 wont be a problem provided you make sure you dont have excess leave at the time of filling ca final exam form,,i mean you may cover by taking less no.of leave during articleship with other CA, Excess leave counted considering articleship served under both employers Hope your query on eligibilty for ca final attempt may 2018 solved, May shoot doubts if you have any,