Articleship Excess Leaves Taken

Hi Vyshnavi,

Here's the situation and some clarity based on ICAI regulations regarding excess leaves in articleship:

1. Allowed Leave: For IPCC level articleship, the maximum leave allowed is 156 days (including all types of leaves).

2. Excess Leave Taken: You have taken 215 days, which means 59 days excess.

3. Serving Excess Leave: You mentioned that you have already served 59 days of excess leave in the same firm, but now the SSP portal is asking you to serve 90 days extension.

4. Re-Registration Issue: On re-registration in the same firm, SSP portal shows the date of apprenticeship as today, and excess period is calculated from this date.

What to do?

• ICAI’s Stand on Excess Leave: According to the ICAI regulations, the articleship period should be extended to make up for the excess leave taken beyond the permitted limit. The excess leave needs to be served after the date of articleship completion (or at the time of re-registration).

• Why SSP is asking for 90 days?
  Sometimes SSP may calculate extension based on the total excess leave (including some previous excess or system errors). It is advisable to check your leave records carefully and get a confirmation from your Principal.

• Relief or Not?
  As per ICAI regulations (CA Regulations 2007, Regulation 15 and 16), there is no waiver or relaxation for excess leave once it is beyond the allowed limits. The articleship period must be extended to cover the excess leave.

• Action Steps:

  1. Communicate with your Principal to verify the actual excess leave and extension needed.

  2. Contact ICAI’s Student Services or your regional office for clarification and to check if any rectification can be done on the SSP portal.

  3. Serve the required extension as per ICAI guidelines to complete your articleship.

Reference:

• ICAI Regulation 15 and 16 on Articleship Leave and Completion

• https://resource.cdn.icai.org/48868bos53329.pdf (ICAI Students Handbook)