Transfer leave

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Querist : Anonymous

Querist : Anonymous (Querist)

10 January 2012 Is LEAVE TAKEN fOr PREPARATION OF CA examnitaion (IPCC)taken as leave( (ABSENT) in the period of articleship???????

Ravikant

Ravikant (Expert)
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10 January 2012 Only examination days are considered as period served for articleship, other days are days actually availed off as leave

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Querist : Anonymous

Querist : Anonymous (Querist)

11 January 2012 but the ICAI granted 3 months examination leave for article assistance. as per my opinion it is "ON DUTY" without pay & also it is not consider as an leave. if one is get more than 3 month exam leave then excess leave will be consider as leave........... please solved my query as soon as possible...............

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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02 August 2025 You're raising a very common and important question regarding **exam leave during articleship** under ICAI. Let’s clarify it based on the applicable ICAI rules:

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### ✅ **Is Exam Preparation Leave Considered as Leave or On-Duty?**

Yes, **exam preparation leave is treated as leave** — not as “on-duty” — **except for actual exam days**, which are considered **period served**.

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### 📜 As per ICAI Guidelines:

* **Clause 59** of the *Chartered Accountants Regulations, 1988* governs leave entitlement.
* An articled assistant is entitled to **leave at the rate of 1/6th of the period actually served**.
* **Exam leave** (including preparation time) is part of this 1/6th leave limit.
* **Only the actual examination days are considered as duty (not leave).**

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### 📌 ICAI Clarification:

* ICAI **may allow up to 3 months** leave for exam preparation (especially for **CA Final**), but that is not **automatic "on-duty" leave**.
* If your total leave (including study leave) exceeds your entitled 1/6th leave, the **excess will have to be compensated** by extending your articleship period.

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### 📊 Example:

If your total articleship period is 36 months:

* Maximum allowable leave = 36 ÷ 6 = **6 months**
* If you take 5 months study leave (including prep + exam days), you're okay.
* But if you take 7 months, you must **serve 1 month extra**.

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### 🔄 In Summary:

| Type of Days | Counted as Served? | Treated as Leave? |
| ------------------------ | ------------------ | ---------------------- |
| Actual Exam Days | ✅ Yes | ❌ No |
| Exam Preparation Leave | ❌ No | ✅ Yes |
| Leave within 1/6th Limit | ✅ Yes (normal) | 🚫 No extension needed |
| Leave beyond 1/6th Limit | ❌ No | 🔁 Extension required |

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If you want to calculate your eligible leave or need a format for leave records or extension application, I can help you draft that too.

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