( Querist )
19 August 2007
I am an articled clerk (finished PE II in November 2003) currently
undergoing my 3rd year of articleship at a firm in Kerala . I would
like you to clarify the following points with regard to my
1) I had taken 160 days of Leave in my days of Articleship. We are
paid Rs. 5000/- per month in our third year as stipend (which is
above the Institute rates). During the period of leave we are only
paid the Institute stipend rates. Is it correct for my principal to
do that? i.e. pay differing rates of stipend?
2) For every day of leave taken currently, we paid only after
deducting Loss of Pay for the number of days leave we take. Is it
correct for the principal to do that? Not only is our stipend reduced
during the month but also we have to serve those leave days also as
extra days after the period of our articleship.
3) During our period of articleship, we have served extra hours on
many Saturdays (which happens to be a half day for our firm) but no
credit has been given to us for that period neither any extra stipend
given. Also we have worked extra hours during the months when Income
tax returns and Audit returns have to be filed and similarly no
credit of days or extra stipend has been given. Only for sitting late
nights and working on holidays is credit of leave given. For every 3
days outstation audits we are credited with one day leave
entitlement. This rule was bought in place during the second year of
4) We have not been given our stipend for the months in which we have
taken leave. Our principal says the same will be paid only during the
months where we serve extra days. In which case we will be paid short
by atleast 4 months.
5) Our principal has not provided us with the leave statement
mentioning details of leave taken till date. As a result there is
absolutely no clarity for the extra days we have served and the
number of leaves we have taken. He promised to provide us with the
same since November 2006 but no action has been taken on the same. I
am very concerned about this.
As a matter of fact we had served with this firm even prior to our
articleship period for about 7 months or so. It is indeed true that I
do not have much awareness about the rules and regulations which
govern our articleship. Please help by clarifying the above mentioned
points. My issue gets compounded when I learn from my friends working
for big firms, that they get credit hours for each extra worked,
which is then added to their credit leave.
I do not wish to disclose my identity for fear of being harassed
later, neither do I want to put my Principal’s reputation in
jeopardy. Kindly understand. I am indeed a CA student going through
articleship and my case is genuine. Your reply will help me in
getting clarity on my position so that I can convince my Principal as
to what the Institute says regarding these issues. Please help.