CA Articleship Extension Matter

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This discussion clarifies the rules around CA articleship extensions, specifically concerning leaves taken for exams and exceeding standard working hours. According to ICAI regulations (59, 60, & 74), if your extra working hours compensate for any excess leave taken, an extension may not be necessary. The key is to have your principal certify these facts in Form 108. While documented proof is ideal, the principal's certification is heavily relied upon by ICAI; without it, an extension might still be required.

sultan Khan

sultan Khan (Querist)

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

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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.

sultan Khan

sultan Khan (Querist)

03 September 2025 i dont have concreate evidence but my colleagues. Employees as well articles

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

30 November 2025 ICAI generally requires documented proof (like attendance registers, timesheets, or principal certification) to formally accept claims about working hours and leave.
Secondly, ICAI places heavy reliance on the principal’s certification. If your principal acknowledges your extra hours and confirms that they offset your leave, ICAI will usually accept it. Without this they may not waive the extension.

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