Excess leave taken in articleship

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Aysha ludna (Querist)
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20 November 2023 how many leaves are allowed if i take excess leave of 59 days during the first two years of ca articleship then i took termination and joined in another firm and no leaves are taken?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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20 January 2024 Leaves allowed is 1/6th of the period of actual service (excl leaves) or 1/7th of the period served (incl leaves).

https://www.charteredclub.com/articleship-leaves-permissible-computation-icai-norms/#:~:text=Therefore%20the%20total%20no%20of,period%20served%20(incl%20leaves).

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