Articleship


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Querist : Anonymous

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Querist : Anonymous (Querist)
08 November 2013 Can i take 6 month continuous leave before final exam?since i didn't take any further leave for any other exams,my total leave upto today around 30 days(which are genuine)..my xam falls on november 2014,but my principal doesnot allow me to take continous leave as my wish,as he wants me to take 3 month split up viz leave for doing his next tax audit works..since i didn't attended any class yet.what i do sir?whether any provision in ca regulation act?do you have any suggestions sir?

Ajay Mishra (Expert)
11 November 2013 LEAVE

The trainees earn leave at the rate of one - sixth of the period actually served by them. Leave due shall ordinarily be granted, if reasonable notice has been given to the Principal by the trainee. In order to prepare for the examinations of the Institute, the trainees shall be granted leave for two months or to the extent of leave due, whichever is less, provided an application for the leave has been made at least 15 days in advance. The days on which a trainee appears for the examination conducted by the Institute (including holidays) are counted as a period on duty. Regulation 59 regarding leave to an Articled Assistant and Regulation 74 regarding leave to Audit Assistant.

A trainee shall be treated on duty for a period of 20 days for undergoing 100 Hours Information Technology Training and for appearing in 3 hours online examination for the said programme. The Principal should also encourage trainees during the practical training to attend conferences, seminars,etc., relevant to the chartered accountancy course. Regulation 59(7) specifies that the attendance by a trainee, with the consent of the principal, at a conference, course or seminars organised by the Institute, including a Regional Council or a Students’ Association or a Branch of a Regional Council for the benefit of students, is treated as a part of the training period actually served.

The details of the Seminars/Conferences attended by the student should be submitted to the Institute alongwith the Diary /Summary Report of Diary on completion of the Training period. A trainee who takes leave in excess of the leave to which he / she is entitled is required to serve for a further period equivalent to the excess leave taken by him / her.


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https://www.icai.org/new_post.html?post_id=813


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