05 December 2007
I completed Articleship on 21st Nov 2007. Took total of 191 days leave during the three years of articleship. In the meanwhile I had accumulated credit leave of 30 days during the articleship period itself and the balance was agreed to be served by me during the month of December 2007. My boss is agreeable to sign the Form 108 showing 138 days as leave taken (thus resulting in no excess leave) and we want to avoid the prospect of sending Form 107 (Supplementary Articles). I checked with my other CA friends who had completed their articles and they informed me that they had followed the same procedure in their cases too. Just want to check with the Experts as to whether this arrangement can be done so as to avoid the documentation and hassle of Form 107 and then Form 108 after the completion of Excess leave service.Please help soon.