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Serious Articleship issue

Divya (Article) (24 Points)

02 May 2011

i commenced my training on 25-08-2007 and served my principal till 28-04-2009 and then i took transfer with 126 leaves .

i got extension of 2 months from institute .. My training was supposed to get over by 28-02-2011 but due to extension it got over on 29-04-2011 .

now here i want to ask what will be the maximum permissionable leaves i can avail so as i dont get any further extension in my training..??!!

we can avail leave upto 180 days but in my case i already had extension of 60 days which i am over with,,

please hepl me out...

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4 Replies

M. N. JHA (CA) (8316 Points)
Replied 02 May 2011

Hey u can still get leave of 180 days. . . . . Because extdnsion due to transfer already increased in your articleship.

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2) Leave: An Articled Assistant is entitled to leave amounting to one sixth of period actually served. So, if you see the word ‘actually’, it makes the quantum of leave very dynamic to calculate. So, as per the institute, if someone is in three years of articleship. that means – total number of days = 365 x 3 = 1095 days.

Suppose leave taken is 180 days

Then, number of days actually served = 1095 – 180 = 915 days

Now, 915 / 6 = 152 days

So, excess leave taken = 180 – 152 = 28 days : which the Article will have to serve additionally to his normal duration of articleship – if he has already taken 180 days leave !

Consequently, the maximum number of leave permissible in a three year articleship is 155 days. And for a three and half year articleship it is around 180 days.

The other thing is, that if one is attending any Seminar/ conference/ training courses organised by the institute or appearing in any exam of the institute, those days are counted as part of articleship. So, if one is attending the three month training session organised by the institute then those three months of training are part of your articleship training.

Also, in case of ITT training, 20 days are specified as part of articleship. So if someone does ITT while doing articleship – upto 20 days period is part of articleshp – excess of that period (even if it be due to fault of institute in taking more than 20 days for 100 hours training) would be counted as leave.

Also, if one is attending GMCS while doing articleship, that period (90 hours) would be counted as part of articleship and not leave. Usually GMCS is finished in 2 weeks flat.

Similarly if one is appearing in Exams conducted by ICAI like Inter / Final while doing articleship – then that period of exam (inclusive of vacant days in between that exam) would be counted as part of articleship training.