CA Articleship Extension Matter

This query is : Resolved

sultan Khan (Querist)
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25 August 2025 my terms end soon but my principal extending my period as i took leaves for exam preparation, in total i have 225 leaves excluding Sunday, i Appeared for 4 attempts so exam and intervening days are not calculated as leave as per (Regulation 59 & 74). then i worked for 45 hrs throughout my article period, but as per Regulation 60 article can only work for 35 hrs a week, if working more, extra time will compensate for leaves, if i calculate my extension like this i am not getting any extension. I am going through regulations, can i get support from ICAI in the matter, please verify the facts

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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25 August 2025 Yes, your interpretation is correct: as per Reg. 59, 60 & 74, if your extra working hours fully compensate for excess leave, then no extension should be required.
👉 The key is to have your Principal certify this fact in Form 108. If ICAI disputes, you can formally represent with your working notes & seek relief.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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25 August 2025 You are correct: As per Reg. 59, 60 & 74, if you deduct exam days and adjust extra working hours, your net leave does not require extension.
👉 ICAI can support you if your Principal certifies the facts properly.

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