Should companies consider the number of attempts in CA finals at time of articleship/intake and why?

Yes, your marks and your attempt get counted everywhere you apply. If you are looking for a job in an MNC then you must have scored good marks and have less number of attempts. If you take many attempts then only it's on company's hand. They can give you the job if only they find some real quality compared to others. Also, if you can explain why you needed those extra attempts, you still have a chance to shine in the Interview and get that coveted articleship. Generally, this is used as a distinguished between the quality of a student who has the same scores or experiences. Although this may not be an ideal way, the fact that one student could clear the same exam in the first go deserves some amount of preference. This consideration is only done in the 1st or 2nd job but as you move up the ladder for the work experience, there will be many other skills that you will acquire which will boost your overall profile.

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