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Excess leave during articleship

(Guest)

I had submitted my Form 108 with 178 days leave to the Institute. However, I have now got a letter that I have an extension for 25 days. The maximum leave permissible is 180 days. So, what do I do now? Please help

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14 Replies

CA Jignesh Gala (Practicing CA) (217 Points)
Replied 07 May 2014

Dear Riddhi,

The maximum permissible leaves is not 180, but 1/6th of your total articleship days (including leaves). Only if your total articleship days is 1080{180*6} (needs to be 1095 {365*3}), then you are granted leaves for 180 days. According to your Form 108, you have taken 178 days leaves. Hence your total working days have been back-calculated as 1070 (178 x 6 ~ 1070), which is 25 days short of min. artcleship period. Hence an articleship extension of 25 days.

Hope this clarifies you.

Neha sharma (-) (1257 Points)
Replied 07 May 2014

ICAI is correct in sending you a notice for extension of articleship

Kindly refer this link which shows the manner of computation of Articleship Leaves -https://www.charteredclub.com/articleship-leaves-permissible-computation-icai-norms/

(Guest)

Thanks. But which Form do I submit now 107 or 103?

Rupesh Soni (Taxation Consultant & CA final student) (493 Points)
Replied 07 May 2014

RIDDHI MADAM...U HAVE TO SUBMIT FORM 107 https://www.icai.org/new_post.html?post_id=813

Sanjay Kumar Rana (Paid Assistant) (57 Points)
Replied 08 May 2014

how any days we can take leave for final exam? n is there any restriction to that?

Neha sharma (-) (1257 Points)
Replied 08 May 2014

Max Leave of 156 days is allowed during the 3 years of articleship

(Guest)

Thank u :)

sanket (Student CA Final ) (26 Points)
Replied 05 November 2014

Is 1/6th of days attended during the extension period also allowed as leaves. For eg.:

Days worked: 857

leaves allowed: 857/6= 143

leaves taken: 228

excess leaves: 85

Therefore, Extension period: 85 days (as entered in form 107)

Days worked (during Extension period): 72

leaves allowed (during Extension period): 72/6= 12

leaves taken (during Extension period): 12

excess leaves (during Extension period): NIL

PLEASE REPLY ASAP

1 Like

Ricky Patel (article ) (26 Points)
Replied 27 November 2014

My CA final exam is due in May, 2015. I am completing my 2.5 years of articleship exactly on 30/4/15. So, as per the rules, I can give my exam after completing 2.5 years of articleship without any excess leave as on 30/4/15. So my focus here is on excess leave criteria.

Is this excess leave calculated on a proportionate basis as on 30/4/15 or is it seen in an overall basis of 156 days.

I am asking this question because I have taken transfer after 1 year 8 months from one city to another city and my previous employer has already shown my leave of 150 days in the 109 form. In the letter which was received by me from institute in response of my 109 form, it was written that I have a excess leave of 71 days as on the transfer date.

So, please tell me whether I can give exam in may, 2015.

I am looking forward to your early response.

taher (B.Com) (23 Points)
Replied 28 March 2015

I need to know wht Is d procedures if I hv received a letter from icai regarding excess leave of 5days and during my 3yrs of articleship I served first 6months with one employer n remaining balance period with another employer

taher (B.Com) (23 Points)
Replied 30 March 2015

Pls reply at the earliest regarding d procedures posted earlier

Vivek Venkataram (Just cleared CS(441/800) now C.A Final Attempt in May 2015) (772 Points)
Replied 30 March 2015

I have 21 days excess leave. Will finish it after this attempt under a new employer as i am in another city now. I hope institute will not have any problem as i am doing it after a pretty long gap. Any views ?