Leaves available to article assistants

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Abhishek Garg (Querist)
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25 July 2014 can any body please tell me that exactly how many leaves available to an articled assistant? if there is not any exact no. of leaves available then how leaves to b calculated??

CA Suraj Lakhotia

CA Suraj Lakhotia (Expert)
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25 July 2014 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.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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25 July 2014 as per icai regualtions u can get 1/6 th of actual period served by u as an article subject to max 156.

CA Suraj Lakhotia

CA Suraj Lakhotia (Expert)
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25 July 2014 Refer Training Guide of ICAI - Annexure I for illustrations.

https://220.227.161.86/32541bos22393.pdf

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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25 July 2014 refer page 6 and para 1.1 in the attechment given above its says 156 as max leave allowed.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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25 July 2014 even in annexure pls refer case II point D it uses maximum in brackets with 156 number written in front of point D.

CA Suraj Lakhotia

CA Suraj Lakhotia (Expert)
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25 July 2014 Refer Rule 59(1) which states -

[(1) An articled assistant shall earn leave 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.]

The rules are available at https://www.icai.org/post.html?post_id=884

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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25 July 2014 but wat u posted earlier as attachment pls refer it clearly says that 156 is maximum.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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25 July 2014 actually both 156 and 180 serves different purposes.

once you hit 156, extension starts. once you hit 180, principal can deny you any further leave (which in reality never happens)

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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29 July 2014 180 may be case of extension which is not applicable to non extention case for which its 156 days only

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