Final Exam scenario for old students

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Ninad Kolankar (Querist)
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04 June 2024 Respected Experts,

I have not attempted final exam from may 20 attempt. Now I want to give exam in nov 24. My question is whether I am required to complete ITTCS/GMCS now to appear for final exam, because when I passed by ipcc there was no such compulsion to complete this as I took admission in PCE at that time only requirement was to complete the Itt training and GMCS was to be completed afterwards.
I want to give the exam and i am a working person please help me out and let me know what can be done in this case.
Will be grateful if you can provide me with suggestions

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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07 July 2024 If you are planning to appear for the CA Final exams in November 2024 and you haven't completed the ITT and GMCS requirements, here’s what you need to consider:

1. **ITT (Information Technology Training)**: As per ICAI regulations, completion of ITT is a prerequisite for appearing in the CA Final exams. ITT needs to be completed before appearing for the CA Final exams. If you have not completed ITT, you will need to do so.

2. **GMCS (General Management and Communication Skills)**: GMCS is not mandatory for appearing in the CA Final exams. However, it is necessary to complete GMCS before applying for membership with ICAI after passing the CA Final exams.

### Steps to Take:

- **Complete ITT**: Since ITT is mandatory to appear for the CA Final exams, you should prioritize completing this training. ITT is typically a shorter duration course and can often be completed through short-term batches or online modules provided by ICAI-approved institutions.

- **Plan GMCS Completion**: While GMCS is not required before appearing for the CA Final exams, you will need to complete it before applying for membership with ICAI. Depending on your schedule and availability, you can plan to complete GMCS after your CA Final exams.

- **Check for Updated Regulations**: Regulations may have changed since your IPCC days, so it's important to verify current requirements on the ICAI website or consult with your local ICAI branch to ensure compliance.

- **Time Management**: Given that you are a working professional, plan your study schedule effectively to balance work commitments with exam preparation and completing any necessary training.

- **Consult with ICAI**: If you have specific questions or need clarification on any requirements, it's advisable to reach out directly to ICAI or visit their website for the most accurate and up-to-date information.

By prioritizing the completion of ITT and planning for GMCS accordingly, you can ensure that you meet all necessary requirements to successfully appear for and qualify in the CA Final exams.

Ninad Kolankar

Ninad Kolankar (Querist)
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07 July 2024 Thanks sir for replying to my query...
I have completed the ITT training.
And as per your reply to query I think now I can give my CA final exam and Once passing the exam I can complete GMCS...
RIGHT??

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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15 August 2025 If you're planning to sit for the CA Final in November 2024, here's what to keep in mind based on current ICAI norms:
ITT (Information Technology Training): Mandatory before you can appear for the CA Final exams. If you haven’t completed this yet, you must do so to be eligible.
GMCS (General Management & Communication Skills): Not required to appear for the exam, but you must complete it before applying for ICAI membership upon qualifying.
These requirements differ from the older IPCC days, where GMCS could be deferred. Make sure to check the latest ICAI updates or reach out to your ICAI regional office for confirmation.
Action Plan:
Step What to Do
1 Enroll in and complete ITT as soon as possible.
2 Appear for the CA Final in Nov 2024.
3 Schedule and complete GMCS after the exam, before applying for membership with ICAI.

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