CA – IPCC IPCE : Supplementary/Advanced-Supplementary Candidates
Supplementary Candidates are those candidates who are qualifying in the qualifying examinations during the September/October supplementary examinations.
The normal examination pattern includes the conduction of final examination during the months of March/April/May and supplementary examinations during the months of September/October/November.
Some universities and boards are conducting the supplementary examinations within a short time gap after the results of the main examinations are announced. This generally would fall somewhere in the month of May/June/July
Both supplementary and advanced supplementary candidates are treated on par with the regular candidates. A student appearing at the qualifying exam for the first time in his/her career and the one appearing after a prior failed attempt would have the same standing.