I have explained my problem in detail, so as I can get satisfactory answer. I apologize if anybody finds it too lengthy.
I have passed Group-2 of IPCC in May 2013 and will be appearing for Group-1 in November 2013. I have registered myself under Direct Entry scheme for B.Com students and Accordingly, I joined article ship as on 01/09/2012.
I served period of 11 months ending 31/07/2013,and than took transfer and re-registered myself as on 14/08/2013. (Note - There is a gap of 13 days between my old and new article ship)
Now, When I filled Form 109 (for transfer), I entered my leaves of 175 days (By my mistake including 22 days of exam I gave in May.2013), These days are more, because due to health problems, I was not able to serve for 3 months after exam and I took 2 months Study leave.
My problem starts at the time, when I got my Re-registration letter, stating that I have 149 days of excess leaves. (Calculation goes like this - (11 months period)334 - (Leave taken) 175 = 159 Leave Allowed to take - 159/6=26 Excess Leave taken - 175-26=149.)
Now, My query is When my CA Final Attempt will due ? May 2015 or November 2015.?? If, During the left period of 2 years and 1 month of article ship if I do not take any leave.? If my attempt of May is skipped just by 5 days (as per my calculation bellow -
2.5 years to get eligible for CA Final attempt -
11 months served before, now 19 months as per below - From 14/08/2013 - 31-12-2014 - 505 days. From 01/01/2015 - 13-03-2015 - 72 days. Total - 577 days.
Assuming I am not going to take any leaves, Allowed leave - 96 days.
Now, I have taken 175 days leave, so excess of 149-96 = 53 days are my final days of excess leave.
So, To be eligible to appear in CA Final in May 2015, These 53 days are needed to be served before 1st May,2015. But I will be having only 18 days of March plus 30 days of April i.e. 48 days.
Can I file letter in institute stating that in 175 days of leaves I mistakenly did not added 22 days of Exam May 2013 (22 days will be deducted accordingly from my leaves) and My excess leaves will be than 27 days only.
04 October 2013
u need to wirte this and prove it to the concerned regional officer in this regard at the icai regional chapter nearest to you and only by personally u visit n show thme evidence in writing a letter they might reduce 22 days.
04 October 2013
no they will ask u wat they want specifically so better u meet all will be clearified by them. dont worry best of luck all will be ri8.