Adjustment of excess leaves in articleship

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 January 2015 Sir/ Ma'm,
My articleship period started from 22-10-2012 to be completed on 21-10-2015. I took transfer on 28-03-2013 and got myself registered back in another office on 01-04-2013, resulting to get my articleship to be completed on 24-10-2015(after taking into account the gap of 3days between termination & re-registration).
When I took transfer, I got a letter from ICAI saying I have excess leaves of 9days under my previous principal.
Will these extra leaves result in delay of my attempt? Will I still be able to give my provisional attempt of FINAL exams in MAY 2015?
Can these leaves be anyhow adjusted so that my attempt does not get delayed?
PLEASE DO REPLY SOON.

02 January 2015 the excess leave was with first employer..
Think the BOX of 3 years now....if you take just and proper leaves with the New employer....this issue will get byepassed....Isn't it?

Tell me your version now....

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 January 2015 Yes Sir, Even I wanted to confirm this only that now should I look at 3yrs tenure as a whole & 1/6th of total period served as leaves at both the offices or not?
Then I guess, to give my provisional attempt after 2.5 years of articleship, i.e. in MAY 2015, my allowed leaves should be around 130 days in total at both the places.. Right?

02 January 2015 your concept is clarified.....GOOD

a small querry...Why you say 130 days???
Can you elaborate?
To me it is like...1 day leave for every 6 days worked.

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 January 2015 I calculated it like this-
3 years = 365 X 3 = 1095 days
Allowed leaves for 3 yrs= 1/6 of period served, let it be x.
So, x = 1/6(1095-x)
x = 156
Therefore, total allowed leaves for 3yrs=156
and for 2.5 years it should be= 156/3*2.5=130
I don't know if I'm reaching the right conclusion.
Do correct if needed.

Ref.- https://www.charteredclub.com/articleship-leaves-permissible-computation-icai-norms/

02 January 2015 yes yes....you are doing it right....
only adjustment is...if let us say fisrt year leave is 70.....then no. of days would be 365-70 = 295 which gets entitled for 6 days working....Am i confusing?

The underlined words are 6 days worked..


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Querist : Anonymous

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Querist : Anonymous (Querist)
02 January 2015 Also acc. to your theory-
Total days in 2.5 years= 910 days.
If leaves are 130, then days worked=910-130=780 days.
1 leave for every 6days worked, so leaves allowed= 780/6= 130 days.
I hope I'm not very confusing to you.

02 January 2015 not at all........u r absolutely on correct lines...

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 January 2015 Okay.. Great!
still eligible for may 15 then, Thanks :)

02 January 2015 yes ....All the best dear... Study hard


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