Calculation of Practical Training for Record

This query is : Resolved 

05 May 2008 Please tell which is the right format for purpose of recording practical training:

Facts:
1)In April 2008. The Articled Assistant was assigned the work of Audit

2)The Articled Assistant has taken leave of 12 days

3)The leave granted is within the permissible limits of leave allowed during articleship

FORMAT "A"

Audit Training: 30 Days
Total No Of Days in Apr: 30 Days
Leave Taken: 12 Days

FORMAT "B"

Audit Training: 18 Days
Leave Taken: 12 Days
Total No Of Days in Apr: 30 Days


Issue:
1) If Format "B" is followed, then the total period of articleship in Report of Practical Training will not reconcile:

For Example: In a 3 year (ie. 36 months) of articleship period, if someone takes leave of 3 months, then only 33 months would get reflected as period of training

Please suggest which is the right way of presentation for purpose of articleship records

05 May 2008 Mr. A. Mukherjee,
Can u plz tell me the requirement to make a format like A or B?
Because i am also undergoing articleship and i have not prepared any format till now and neither i consider its need....
Please clarify.......

05 May 2008 The records are being maintained by the office - as a summary of attendance and record of practical training.

On telephone (today) ICAI DCO says Format A - which is also quite logical.

You can well guess why this issue might have arisen - and what problem it could give rise to if not resolved

04 August 2008 As per communication received from Dy Secy CIRC and also from Dy Secy EIRC, the correct format is Format B.

ie. in the report of practical training in part "A", where one has to fill the data under different heads of training, it has to be NET period ie. excluding leave.

simply stated: total period of articleship dd/mm/yyyy to dd1/mm1/yyyy1 = leave period + sum of data filled under different heads in report of practical training


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