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Query

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09 October 2013 hi everyone, im divya, I have cleared my cpt in 2011 and started working in firm from august month.while practising I have given ipcc .I cleared ipcc in may 2013. I worked for two years , whether I can adjust those two years with articleship training period.is there any such provisions in chartered accountancy act. if any can anyone suggest how to proceed and whether I have do gmc courses for two times. awaiting for ur valuable suggestions.

09 October 2013 Dear Divya,

Unfortunately you cannot adjust those 2 years. Articleship, for being counted as such, you need to fill up the form and register it with the institute.

Since you passed ipcc in 2013, the previous experience cannot be counted as articleship and unfortunately you will have to restart your articleship.

Yes, you have to do gmcs twice.

Incase you have any queries, please ask


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