Leave of gmcs

This query is : Resolved 

20 August 2013

I want to know whether the leave of GMCS should be included in the leave or shall be accounted as period of articleship served pls support ur argument with relevant notification since my boss has counted this as leave as i have joined the articleship after 1st may 2012 and i m eligble for GMCS twice kindly reply at the earliest thanking you


Dintakurthi Tirumala (Expert)
20 August 2013

Leave for GMCS shall be counted and considered as in articleship training period. I.e is it is not counted as leaves considered as in service.

Please send your email id i will forward you the supporting announcement by ICAI for it.


Rajat Poddar (Expert)
20 August 2013

agree with the expert..

Ajay Mishra (Expert)
20 August 2013


The trainees earn leave at the rate of one - sixth of the period actually served by them. Leave due shall ordinarily be granted, if reasonable notice has been given to the Principal by the trainee. In order to prepare for the examinations of the Institute, the trainees shall be granted leave for two months or to the extent of leave due, whichever is less, provided an application for the leave has been made at least 15 days in advance. The days on which a trainee appears for the examination conducted by the Institute (including holidays) are counted as a period on duty. Regulation 59 regarding leave to an Articled Assistant and Regulation 74 regarding leave to Audit Assistant.

A trainee shall be treated on duty for a period of 20 days for undergoing 100 Hours Information Technology Training and for appearing in 3 hours online examination for the said programme. The Principal should also encourage trainees during the practical training to attend conferences, seminars,etc., relevant to the chartered accountancy course. Regulation 59(7) specifies that the attendance by a trainee, with the consent of the principal, at a conference, course or seminars organised by the Institute, including a Regional Council or a Students’ Association or a Branch of a Regional Council for the benefit of students, is treated as a part of the training period actually served.

The details of the Seminars/Conferences attended by the student should be submitted to the Institute alongwith the Diary /Summary Report of Diary on completion of the Training period. A trainee who takes leave in excess of the leave to which he / she is entitled is required to serve for a further period equivalent to the excess leave taken by him / her.

For more details, go to the following link:


Ganeshbabu K (Expert)
20 August 2013

leave for gmcs is considered as period actually served under articleship


Imran Khan (Querist)
21 August 2013

thank for the prompt reply by all the great guys thanx a lot

jai Hind

You need to be the querist or approved CAclub expert to take part in this query .

Click here to login now

Similar Resolved Queries :

Get CA Student App    |    x