04 August 2016
hi my CA final article ship registration is before 1may 2012 and my attempt was due in may 2014 till now have not cleared the exam not done gmcs in the light of changes rules of icai can I do gmcs at any time after passing exams and before applying for membership or there is some problem plz help me...
25 July 2025
Here's a clear answer to your queries about **GMCS (General Management and Communication Skills)** course completion relative to exams and membership:
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### 1. **Can GMCS be completed before applying for membership and after passing exams?**
* **Yes**, GMCS can be completed **after passing the final exams** but **before applying for membership**. * The **ICAI mandates completion of GMCS before membership registration**, but it does not have to be done before passing exams. * So you can clear your CA final exams first, then complete GMCS, and finally apply for membership.
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### 2. **What about old students (registered before 1 May 2012) with only one GMCS?**
* For students who registered articleship **before 1 May 2012**, only **one GMCS course** is required. * They can complete this **any time after passing exams** and **before applying for membership**. * There is no strict deadline except that GMCS must be done before membership application.
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### 3. **Specific to your case (articleship started before 1 May 2012, exams cleared after May 2014):**
* You **can complete GMCS any time after passing the exams** and before applying for membership. * No problem in completing GMCS post exams. * Earlier only one GMCS was applicable for old students, so just complete that one.
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### Summary Table
| Student Type | GMCS Requirement | When to Complete | | ------------------------------ | ---------------------- | ------------------------------------------ | | Registered before 1 May 2012 | One GMCS | Any time after exams and before membership | | Registered on/after 1 May 2012 | Two GMCS (GMCS I & II) | As per ICAI schedule, before membership |
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If you want, I can help you with the GMCS registration process or provide details on how to schedule the course. Let me know!