12 August 2025
Regarding the 15 days Orientation Program: Yes, as per the latest ICAI rules, you need to complete the Orientation Program again if thereโs a significant gap in your articleship or studies, or if your registration has been canceled and you are re-registering.
Since you completed GMCS way back in 2013, and if your registration was not active or you had a break, ICAI will likely require you to undergo the Orientation Program (15 days) before proceeding with the next steps for CA Final.
I recommend you check directly with ICAI or your regional office, as sometimes there are specific exemptions depending on your case or rules that have changed over time.
Summary:
Orientation Program (15 days) is generally mandatory if you are re-registering after a break.
Contact ICAI for confirmation based on your registration status and gap.