Condonation fees and leave regarding

Hey Mohan! Here’s a breakdown of your queries regarding articleship, Form 108 late fees, and leave rules:

1. Late Fees for Form 108 (Completion of Articleship Form)

• If you miss filing Form 108 within the prescribed time (i.e., within 30 days of completion of articleship), there is a late fee (condonation fee) applicable.

• The late fee for delay up to 365 days (1 year) is generally ₹1000.

• Beyond 1 year, the fees can be higher, and you may need to file for condonation of delay.

• You can file Form 108 online on the ICAI portal and pay the late fee accordingly.

2. MCS and Advanced ITT days

• MCS (Management and Communication Skills) and Advanced ITT (Information Technology Training) are compulsory training programs during articleship.

• Typically, you need to complete 100 hours of MCS and 100 hours of Advanced ITT.

• These days/hours are recorded separately and are mandatory before applying for the final CA exam.

3. Working after Training Completion and Leave Calculation

• If you worked after the official completion date of your articleship (e.g., worked 6 hours beyond your end date), that period should not be counted as part of your articleship leave.

• The leave is counted only during the official training period.

4. Leave Allowed for Exam Days

• Only the actual days of the exam are allowed as leave.

• The days in between exams (like gaps between papers) are not considered leave unless you have applied for leave and it is approved.

• So, if your exam days are on 1st and 3rd September, 1st and 3rd are exam leave days; 2nd is not unless taken as leave.