Transfer leave
This query is : Resolved
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???????
10 January 2012
Only examination days are considered as period served for articleship, other days are days actually availed off as leave
Message likes :
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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...............
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:
---
### ✅ **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**.
---
### 📜 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).**
---
### 📌 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.
---
### 📊 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**.
---
### 🔄 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 |
---
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.
---
### ✅ **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**.
---
### 📜 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).**
---
### 📌 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.
---
### 📊 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**.
---
### 🔄 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 |
---
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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