I have a question regarding the leave calculation of total article ship period 3 and 1/2 year. (Reg.: PCC)
In Training Guide it is clearly mentioned that an article can take a maximum of 2 months study leave for the examinations conducted by ICAI, except at principal’s discretion on allowing more than 2 months leave out of his total leave due for 6 months. His actual period of service should be 3 years. But it is not mentioned in any where that, if the leave due to an article is more than 2 months for say 3 months before his final examination, then is there any need of principal’s discretion to take the leave of more than 2 months?
The following example can clear the moto of my question:
Date of Joining the Article ship: 16th April, 2007 & Date of Completion: 16th October, 2010 (Total Period: 3 & 1/2 Years)
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No. of Days
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Total Period of Service :
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From 16th April,2007
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To 16th October,2010
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A) Total Days Served
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1279
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Less: Interim Leave Taken:
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PCE Examination November'08
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60
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Others
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15
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Expected Leave to be taken for Final Exam
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105
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B) Total Leave Taken upto 16th October,10
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180
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C) Actual Period of Service 16th October,10 {A)-B)}
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1099
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Entitlement of Leave
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183
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(1/6th of the Actual period Served)
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D) Total Entitlement of Leave upto 16th October,10
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183
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Excess Leave/(Leave Due) {B)-C)}
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-3
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In the above example the Leave taken for final exam is more than 2 months. And he has taken interim leave for 2 and ½ months. So the remaining 3 & ½ months i.e. 6months minus 2 & ½ months will be the leave due before his final exam.
My question is that, can he avail the leave for more than 2 months without principal’s discretion although he has served actual period for 3 years?
CAclubindia
