18 October 2014
Sir, My date of registration for articles is Sep 1 2013 and my termination date is feb 20 2014. And due to an accident i have taken a leave of 90 days excess is 77 days and i joined new firm, if i am regular from then will my final attempt falls on may 2016 or nov 2016? Please let me know sir.
19 October 2014
Can i set off my excess leave in previous employer aganist serving more days in new firm inorder to get may 2016 attempt??? Please help me sir
1. **Date of Registration and Termination:** You registered for articleship on September 1, 2013, and your termination date was February 20, 2014.
2. **Leave Taken:** You mentioned taking 90 days of leave, which exceeds the permissible limit of 77 days.
3. **Joining New Firm:** After your termination, you joined a new firm.
4. **Final Attempt Calculation:** - As per the ICAI regulations, to be eligible to appear for the final exams (both groups) of CA, an articled assistant must have completed 2.5 years of practical training by the last day of the month preceding the examination month. - Assuming you took 90 days of leave, your effective completion of articleship would be delayed by those 90 days. - If you joined the new firm immediately after the termination and have been regular since then, the completion date for the purpose of calculating your final attempt would be delayed by the excess leave taken.
5. **Setting off Excess Leave:** - Typically, any excess leave taken beyond the permissible limit (which is 77 days as per ICAI guidelines) cannot be set off against future service or additional days served in another firm. - The excess leave might delay your eligibility to appear for the final exams. Since you terminated your articleship on February 20, 2014, and if you took 90 days of leave, your completion date for the purpose of attempting the final exams would be later than if you had not taken excess leave.
6. **Final Attempt Date:** - Based on the information provided, if your completion date is delayed due to the excess leave, your final attempt for the CA exams (both groups) may fall in November 2016 instead of May 2016.
7. **ICAI Guidance:** - It is advisable to consult with the Institute of Chartered Accountants of India (ICAI) or refer to their official regulations for exact calculations and guidance on final attempt eligibility based on your specific circumstances.
Given these considerations, the excess leave taken could impact your final attempt date. For precise calculations and advice tailored to your situation, reaching out to ICAI or a qualified advisor familiar with CA articleship regulations would be beneficial.
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