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Excess Leave in case of transfer.

13 February 2021

I have taken 115 leave in my first year of article-ship before taking transfer from my Firm. Will this leave affect my CA FINAL attempt ? Can I set off it against leaves I have in coming year of article-ship?

Regards

Dheeraj

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6 Replies

CA SEEMA AGARWAL (Chartered Accountant) (414 Points)
Replied 13 February 2021

Yes I think u can because ICAI don't talk about any particular year of articleship...it provides leaves only for complete 3 years block of articleship...therefore in my opinion your total leave should not exceed maximum permissible leave

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CA PRIYANSH SURYAWANSHI (M.Com M.A. Economics CA) (1294 Points)
Replied 18 February 2021

Leaves are proportional and not in total
You have taken 115 days leaves till now which are in excess of what you are eligible for... Now if you take transfer than you will have to enter 115 days leaves in your transfer form and you will get an excess leaves letter. The number of excess leaves are not adjusted till you take a second transfer or till your articleship ends. No. of excess days will be added to your basic criteria of 2.5 years before CA final attempt.
If it falls on or before the last day of the month preceding the month of your ca final attempt you will be eligible for your original final attempt, but if it doesn't, your attempt will be delayed by 6 months.

Tell me the dates I will tell you the exact calculation

Kumar AniL (2 Points)
Replied 30 August 2021

I have taken transfer in 2 nd year of my articleship with 193 days of excess leave..and joined another firm with gap of 3 months..and now my articleship is supposed to end by 21 st December2022 excluding excess leave of 193 days..am I eligible to appear in Nov 2022.

Aryan (2 Points)
Replied 13 August 2022

I started my articleship from 25 th April ,2022 and my attempt is in November 2024.Now I want to take transfer and my last date is 12 August,2022.In this period of time i take total 28 leaves.Whether my attempt will be get delayed or not.

Harsh Agrawal (2 Points)
Replied 22 January 2025

Hey Priyansh,

I am in my second year and the number of days is 497. However I have taken 173 leaves as of now and as per calculation I have taken excess leaves of 126 days. I am taking a transfer now do will 126 days be added to my articleship period and delay my attempt in May 26

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Rishika Rajpuria (2 Points)
Replied 04 February 2025

I started my articleship on 28 January, 2022 and took a transfer to another firm within one year. I have excess leaves of 149 days from my previous principal.

I re-registered under new principal on 1 February, 2023. So, accordingly my articleship will end on 4 February, 2025.

Will I be eligible to give final exams of May 25?

(I took transfer on 23 January,2023 and got re-registered under new principal on 1 February, 2023)