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Details of leave for articles

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17 November 2014 Dear all,

I would like to know about the maximum leave permitted bt ICAI for an article assistant during his articleship period. Is there any diffrence between paid leaves and unpaid leaves?

Thanking in anticipation

17 November 2014 No any concept like unpaid leaves.
An articled assistant shall earn at the rate of one-sixth of the period for which he has actually served, excluding from such period, the period for which he has been on leave subject to a maximum of 180 days.

17 November 2014 So if we have any leave without payment then will it be included in total permitted leaves?




17 November 2014 give the example with figures.

17 November 2014 Sir,

I joined for articleship on 1st June 2012. During the period I took a study leave of 45 days. Now for my exam in may 2015 how many more leave can I avail?

17 November 2014 Calcualte the number of days worked. (Include holidays and sundays in the calculation of working days.) BUT do not include those 45 days leave which you consumed. Divide it by 6. You will get your allowable leave. Tell me what is your answer.

17 November 2014 Sir,

If sundays and holidays are included then total working days upto November 2014 is (913-45) 868. Then allowable leave will be 145 days.

17 November 2014 Go ahead with that. Now what is the REAL difficulty? (Total leave can not exceed 180 days)




17 November 2014 Is the 145 inclisive of the already taken 45 or in excess of that?

17 November 2014 01.As of today, your entitlement is 145 days, out of that you have availed 45 days.
02. The total leave during the articleship can NOT exceed 180 days.

17 November 2014 Thankyou sir for your valable advice



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