whether excess leave apply?

hi

one of my friend had completed his 3yrs of articleship training. He is worring about whether any excess leave will apply to him.
Actually he first joined a firm and worked there for 354 days and took 14 days leave in that 354 days. Thereafter he took termination and joined another firm for the balance period and there he took 126 days leave and  completed his articleship. Aggregate of leave days accounts to 140 days and he mentioned that in the forms which he submitted to the institute.

Whether any excess leave apply to him?