24 June 2024
I want to know whether the leave for GMCS will be considered only when it attended/completed by the Articleship assistant because i am a CA intermediate student joined in old scheme of 3 years of Articleship and My intermediate exams is not yet cleared. If GMCS is not attended, then in a period of 3 years GMCS of 30 days will not be included as a service period. kindly reply at the earliest thanking you.
24 June 2024
As per the regulations of the Institute of Chartered Accountants of India (ICAI), the training days of the ITT and GMCS courses are generally considered as working days and are not considered as leave taken during the articleship. Therefore, these training days are typically not counted towards the total leave entitlement of the article trainee.
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