19 June 2013
sir, I am a student under direct entry scheme and i am registered for articleship in sep 2012 and my exams will due on nov. 2013. I have completed ITT and Oreintation Programme but due to shortage of time i won't be able to complete GMCS1 in my first year of article traning. Will i complete it after my nov 2013 ipcc exams. reply as soon as possible thanks in advance!!
19 June 2013
Yes, you can attend for your exams..you are eligible..
1)only condition stipulated for direct entry student is ..he should complete itt, orientation and 9 months if articleship to get eligibility for ipcc exams
2)icai has not provided till date consequences of not attending gmcs 1...so it will be condoned by icai..because not only you there are so many students yet to complete gmcs1 because of unavailability of icai..
3)you can attend for exams and please complete gmcs as and when your exams over..
All the best
Please refer below my opinion on consequences of not completing gmcs 1
CAclubindia
