in some of your post you said company like TCS will recruiter if course duration is upto 3.5 years, Then 3.5 years from where??? Registration to last attempt or from First Attempt to Last attempt
Sorry for the late reply. I am on annual leave at my native place for 15 days.
Now coming back to your answer.
First of all please note that here 3.5 years is used for an example purpose only. When a recruiter wants to hire an students ( cleared CMA in first attempt), the only way left with him or her will be to calculate the difference between the first and last exam of CMA.
Suppose you're a recruiter and wants to shortlist only those students who had cleared the ICWA in first attempt. How will you do it?
The only thing available with you will be his or her resume. You need to shortlist the students based on the resume only. How will you identify the number of attempts from resume itself?
Of course, you will check the difference between Foundation and Final exam or Inter and Final Exam ( if started after graduation).
I had mentioned 3.5 years because i had started by ICWA after foundation and completed the same in first attempt.
So, instead of this 3.5 it can be 3 years also. This data will be derived from your resume only. So, double check your resume before uploading the same on institute website for campus.