LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Leaves allowed during articleship

Himanshu Garg (Articled assistant ) (31 Points)

15 December 2014

Hey, i am a ca final student and i want to know what is the maximum period of leaves that is allowed during articleship period so that the attempt doesn't get delayed I have registered for articleship on 6 sept 2014 and till now that is 15 dec 2014 i have 159 leaves(due to some personal problem) so i want to know that if I don't take any leaves during rest of my articleship period( i know it's quite difficult as one has to prepare for exams also but I'll manage) then whether i would be allowed to give may 16 attempt or my attempt would be delayed.... Plz reply as i have to sort this matter urgently

Reply
Follow
Share

9 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 16 December 2014

1/6th of [Total number of days served – Total leave taken (other than weekly holidays)], subject to a maximum of 156 days in case of three years period of articled training.
.
- Refer Para 1.11 of the Training Guide (Download)
.
Hence, you have already taken 3 days of excess leave (detailed as below), provided there are no further leaves as expected by you.
.

A.	Total number of days served (365*3)	1095
B.	Less: Total leave taken (other than weekly holidays)	159
C.	Actual period served	936
D.	Entitlement of leave (1/6th of C) (i.e. 936/6)	156
	Excess Leave (B-D)	3

Himanshu Garg (Articled assistant ) (31 Points)
Replied 16 December 2014

Thanks very much ... Here i want to know whether my articleship would be extended or my attempt would be delayed as i have heard somewhere that total leaves allowed are 156 days( as quited by you) but if you don't take leaves more than 180 days ,only your articleship would be extended and your attempt wont be delayed... Is it correct?

plz suggest

Deepak Gupta (CA Student) (15922 Points)
Replied 16 December 2014

I am not aware of such a clause. All I can say is, 180 days of maximum leave was allowed when the period of articled training was 3.5 years under PCC stream.
.
As per ICAI eligibility criteria for Final exams (Inter/IPC stream students), candidate must be in service and serving the last six months of training including excess leave.
.
- Visit https://icaiexam.icai.org/guide_final.php and refer Para 4.

Himanshu Garg (Articled assistant ) (31 Points)
Replied 16 December 2014

Okay thanks ... As per this on 1 may 2016 i would be serving my last 6 months of articleship only(infact less than 6 months) as my articleship would be completed by 6 sept 2016 and even if i take that 3 leaves into consideration my training would complete by 9 th sept 2016 and thats not even 5 months... So as per this i will be eligible for may 16 attempt.... Is it correct?

Plz suggest if i am wrong

Deepak Gupta (CA Student) (15922 Points)
Replied 16 December 2014

Your articleship registration date is 06.09.2013 or 06.09.2014 because your first post says 2014 and your calculation suggests 2013?
.
Most probably it seems 06.09.2013 and I am replying accordingly.
.
Articleship period: 06.09.2013 to 06.09.2016 + 3 days extension takes it to 09.09.2016.
.
Last six months of training including excess leave will commence from 09.03.2016. You will be in service as on 01.05.2016 and will be completing 3 years before 31.10.2016. Hence, eligible for May 2016 exams.
.
[Note: Calculation of dates has been done on an estimated basis and should not be considered as final for any official purpose.]

Himanshu Garg (Articled assistant ) (31 Points)
Replied 16 December 2014

I meant to write 6 sept 2013 only.. It was a typing mistake and thank you very much my query is cleared..

SANGITA DAS (Student CA Final ) (21 Points)
Replied 27 January 2015

I am a ca final student, My due is Nov 15 and i want to know whether Saturday & Sunday & other public holidays are counted when we take leave of say, 1month/2Month? I have to take my study leave accordingly then. please suggest & also tell what is the maximum period we can take leave in 3 years of articleship?

Thanks & Regards

Sangita Das.

Akshay (student ) (26 Points)
Replied 03 June 2016

Hi, when is one eligible for CA Final under Direct entry Scheme? Does the 2.5 years of articleship apply even to the direct entry students?

1. So does 3 years of articleship inlcude leave and the exam period? I'm assuming the maximum permitted leave by ICAI is approximately 156 days? Will this be included in the period of articleship (in the 3 years)?

2. Suppose i start articleship in August 2016 under direct entry scheme , will i be eligible for CA Final in May 2019?

3. Also to be eligible for IPCC under Direct entry scheme, one has to do articleship for 9 months. Can this period include leave? (For example 7 moths articleship, 2 months leave)?

Liberty Holden (Veritatis irure ab dolor qui aperiam) (22 Points)
Replied 12 September 2018

Information about leaves duration is very helpful for those students who are under to their results and want to apply for it. Buyers of essays can get latest prices from bestessays.com prices here for purchasing of best works.