Regarding completion of articleship
This query is : Resolved
Amit Agarwal
(Querist)
15 September 2009
I joined my articleship on 22nd of dec 2006 and my articleship will complete on June 2010. I cleared my PCC exam in Nov 08.Till my pcc exam i have taken the leave for only 42 days. After that i took transfer on 22nd of April 09. My final attempt will be in nov 10. I want to know that for how many month i will be elligible to take leave for my c.a final exam. Pls tell me the maximum leave that i can take without extending my articleship
15 September 2009
for exams, u can take 3 months leave.
overaal leave should not exceed 1/6 th of period served.
overaal leave should not exceed 1/6 th of period served.
Amit Agarwal
(Querist)
15 September 2009
I joined my articleship on 22nd of dec 2006 and my articleship will complete on June 2010. I cleared my PCC exam in Nov 08.Till my pcc exam i have taken the leave for only 42 days. After that i took transfer on 22nd of April 09. My final attempt will be in nov 10. I want to know that for how many month i will be elligible to take leave for my c.a final exam. Pls tell me the maximum leave that i can take without extending my articleship
20 July 2025
Your details recap:
Joined articleship: 22 Dec 2006
Articleship completion: June 2010 (around 3.5 years)
PCC cleared: Nov 2008
Leave taken till PCC: 42 days (~1.4 months)
Transfer done: 22 April 2009
Final exam attempt: Nov 2010
ICAI Leave rules for articleship:
Maximum leaves allowed during entire articleship
Total leave should not exceed 1/6th of the total period of articleship (normally 3 years = 36 months, so max leave = 6 months)
This includes all leaves (casual, sick, exam leaves, etc.)
Examination leave
You can take up to 3 months of leave specifically for appearing in CA Final exams (this is over and above regular leaves).
This 3-month exam leave is generally allowed in one or more spells, provided it does not cause extension.
No extension condition
Your total leave (including exam leave) should not cross the maximum allowed 6 months (1/6th)
If it does, your articleship completion will be extended accordingly.
In your case:
Leaves taken till PCC = 42 days (~1.4 months)
Allowed total leave = 6 months
Remaining leave = 6 - 1.4 = 4.6 months (approx)
You want to know how many months you can take as exam leave for CA Final without extension:
Maximum exam leave allowed = 3 months
You have approx 4.6 months leave balance, which is more than 3 months
So, you can take full 3 months exam leave without extending articleship.
Joined articleship: 22 Dec 2006
Articleship completion: June 2010 (around 3.5 years)
PCC cleared: Nov 2008
Leave taken till PCC: 42 days (~1.4 months)
Transfer done: 22 April 2009
Final exam attempt: Nov 2010
ICAI Leave rules for articleship:
Maximum leaves allowed during entire articleship
Total leave should not exceed 1/6th of the total period of articleship (normally 3 years = 36 months, so max leave = 6 months)
This includes all leaves (casual, sick, exam leaves, etc.)
Examination leave
You can take up to 3 months of leave specifically for appearing in CA Final exams (this is over and above regular leaves).
This 3-month exam leave is generally allowed in one or more spells, provided it does not cause extension.
No extension condition
Your total leave (including exam leave) should not cross the maximum allowed 6 months (1/6th)
If it does, your articleship completion will be extended accordingly.
In your case:
Leaves taken till PCC = 42 days (~1.4 months)
Allowed total leave = 6 months
Remaining leave = 6 - 1.4 = 4.6 months (approx)
You want to know how many months you can take as exam leave for CA Final without extension:
Maximum exam leave allowed = 3 months
You have approx 4.6 months leave balance, which is more than 3 months
So, you can take full 3 months exam leave without extending articleship.
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