Industrial Training 18 months related Query

This query is : Resolved

Tejal Kulkarni (Querist)
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04 September 2024 Hello,

My Articleship started on 1st July 2023 in old scheme. I wanted to join industrial training (IT) that will be after completion of 18 months of articleship i.e. after December 2024. During this 18 months I have taken 2 months of exam leaves (60 days). No other leaves taken than above.

Then my query is when I will be eligible for IT....after December 2024 or considering the 60 days leaves i.e., after February 2025.

Thanks for your response !

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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12 August 2025 Key Points:
Your Articleship started on 1st July 2023 under the old scheme.
You want to join Industrial Training (IT) after completing 18 months of Articleship.
During these 18 months, you took 2 months (60 days) of exam leave but no other leaves.
What counts towards the 18 months?
As per ICAI guidelines, exam leave (up to 60 days per year) is counted as part of Articleship period.
Therefore, your 2 months of exam leave do NOT get deducted from your training period.
Only non-exam leaves are excluded from the counting period.
So, when will you be eligible for IT?
Since you took only exam leave, your 18 months period completes on:
1st July 2023 + 18 months = 31st December 2024.
Hence, you will be eligible to start Industrial Training after December 2024, not February 2025.

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