Excess leaves
Querist : Anonymous
I wanted to know whether i am eligible for nov 2015 final exam based on below facts.
I passed ipcc in nov 12.Thereafter joined articleship on 7th April 2013.I took transfer on 20th December 2013 and joined another firm on 22nd December 2013.Leave taken in 1st firm is 76 days and on letter they have mentioned that article has taken excess leaves for 45 days.In the new firm i have taken final exam leave for 3 months starting from august.And 15 leaves in new firm because of my sickness.Am i eligible?Please reply earliest ,I need to fill up exam form tomorrow.
this must be completed on or before 1.11.2015 else not eligible.
additionally max of 1/6th of actual period served is allowed (subject to max 156 days) in whole tenure of 3 years and check this link for same and any excess leave u take eg say 170 days then there will be extention and ur attempt may be delayed.
https://www.charteredclub.com/articleship-leaves-permissible-computation-icai-norms/
Querist : Anonymous
Querist : Anonymous
Coz, you should be doing the last six months of articleship as on the first day in which the exams are being held after considering the excess leave taken.
here, you have already 45 days excess leave while leaving the first firm itself. This itself postpone your date of completion of articles by 45 days.
Sorry to say. You have to wait for May 2016 exams.
All the best :-)
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