CA Articleship Extension

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Komal Singh (Querist)
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26 July 2021 Hello Sir/Ma'am
I've completed my article ship now serving my extension period of 99 days.
My doubt/query is, I've registered under different CA Principal before this where I've worked for 61 days but that counted as invalid due to limit of registering article assistant under that CA was extended now here is my doubt,
Can I get compensation of those 61 days here against my this 99 days extension period?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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12 July 2024 Typically, in the context of articleship under the Institute of Chartered Accountants of India (ICAI), the extension of articleship beyond the standard period is not directly compensated for the previous invalid period served under a different CA principal. Here’s how it generally works:

1. **Validity of Articleship Registration:** The articleship registration under a particular CA principal is valid only if it complies with the ICAI regulations regarding the maximum number of articled assistants a CA can have at any given time. If your previous registration was deemed invalid due to this limit being exceeded, those days are not typically compensated or transferred to another period.

2. **Extension Period:** If you are currently serving an extension period of 99 days, this is usually due to reasons such as leave taken during articleship or any other reasons as per the guidelines of ICAI. The extension is granted to ensure that the total prescribed period of articleship (3 years) is completed satisfactorily.

3. **Compensation of Previous Period:** The ICAI regulations do not generally allow for compensation of the days served under an invalid registration against a subsequent extension period under a different CA principal. Each period of articleship is considered separately based on valid registrations.

4. **Consulting with ICAI:** If you believe there are exceptional circumstances or specific rules that might apply to your case, it’s advisable to consult directly with the Institute of Chartered Accountants of India (ICAI) for clarification. They can provide guidance based on the specific details of your situation and their current regulations.

In summary, under normal circumstances, the 61 days served under the previous CA principal that were invalidated due to registration limits cannot be compensated against the current 99-day extension period. Each period of articleship is considered distinct and must comply with ICAI regulations independently. For any further clarity or exceptions, reaching out to ICAI directly would be the recommended course of action.

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