How to calculate leave eligibility during articleship

Articleship 3667 views 3 replies

CA Nazia Shaikh

178 Points Joined February 2012

Hi,

I need your help regarding the number of leaves for which an article is entitled for during the course of his articleship as per the IPCC course

As per my understanding,

IPCC course is for a period of 3 years and an article is eligible for leaves to the extent of 1/6th of the Actual No of Days Worked

Thus the Actual Number of days Worked by the Article will be:

1095 - Leave taken by articles (Excluding govt holidays,Sundays) =xxx

Now 1/6th of xxx will be the leave allowed to the Article.

Now my questions are:

1)For calculating actual number of days worked by articles, should we consider 1095 ie (365*3)

1095 minus Sundays, Govt Holidays, Holidays given by the firm like Diwali, Christmas etc...i.e. Days on which the firm itself has holidays

2)If the articles have taken half days during their articleship, what will be the treatment for the same?
Will half days be treated a full working day for leave calculation purposes?

As per ICAI norms the leave allowed to articles is leave due to them or 3 mnths , whichever is less...But my leave due comes to around 129 days. What if my Principal does not grant me 129 days as Study leave and just grants me 3 mnths...What remedy do I have?

Thanks a lot

Replies (3)

Vinay Garg

Service Tax Expert

780 Points Joined April 2009

1) For calculating actual number of days worked by articles, we should consider 1095 ie (365*3)

2) For the half days, 35 hrs a week is the requirement by ICAI. The same is to considered for the purpose.

CA Nazia Shaikh

178 Points Joined February 2012

Hi,

As per the calculation, my leaves excluding Sundays , Govt holidays and firm holidays (Diwali etc) comes to around 56 days...So as per the calculation I am eligible for 117 days of leave...But what if my Principal does not agree to give me the same and gives me less leaves