Articleship period
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
16 April 2015
I cleared IPCC group 1 in May 12. Joined articles on 1/10/12. CA final attempt was due on May 15, but I haven't cleared grp 2 ipcc. I haven't taken leave for preparing final. So when will my articleship will be over? 30/9/15 or 31/03/15?
16 April 2015
Greeting Anonymous,
Lets consider 1/10/2012 as official date of joining, then irrespective of fact whether you took any leave or not , your articleship will end on 30/09/2015.
The first question which will arise is Why?
The reason being maximum allowed holidays as per ICAI is Total articleship period i.e 365*3 subtracted by total no of leave taken divided by 6. So if this criteria exceeds you will have to serve extension. But there is no criteria exactly opposite to this wich says that you could work without taking holiday and then leave articleship early. Because form 109 can be signed only on or after 30/09/2015 date and has to be submitted within 1 month of end of articleship.
If you really have excess leave left, you may ask your employer to give you that many holidays, but that period is still your articleship period and your still in an agreement with your CA and within the ambit of ICAI regulations
I hope your query is solved
Lets consider 1/10/2012 as official date of joining, then irrespective of fact whether you took any leave or not , your articleship will end on 30/09/2015.
The first question which will arise is Why?
The reason being maximum allowed holidays as per ICAI is Total articleship period i.e 365*3 subtracted by total no of leave taken divided by 6. So if this criteria exceeds you will have to serve extension. But there is no criteria exactly opposite to this wich says that you could work without taking holiday and then leave articleship early. Because form 109 can be signed only on or after 30/09/2015 date and has to be submitted within 1 month of end of articleship.
If you really have excess leave left, you may ask your employer to give you that many holidays, but that period is still your articleship period and your still in an agreement with your CA and within the ambit of ICAI regulations
I hope your query is solved
27 April 2015
If Actual Leaves doesn't exceed allowed leave then it will end on 30-Sept-2015
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Issuing of delivery challan by seller of goods
- Transfer of Physical Stock Between Two Proprietorship Concerns
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Taxation of crypto futures in India Fy 2026- 2027
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- EPF ECR NEW RULES Sep 17th 2026
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
