ICAI Form 199 (Automatic Articleship Completion)


Kamran Alam   19 September 2019

Kamran Alam

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I have taken leave for 340 days in my articleship period, according to this my principal is calculating my extension [340-{(1065-340)/6}] 214 days.

Here my concern is this that i have worked 8 hours (excluding lunch break) per day, six days in a week comes to 48 hours per week in my entire aricleship.

As per Guidelines issued by the council at 274th Meeting held from 20th-22nd December 2007:

(i) The working hours for the articled assistants should not exceed 35 hours in a week excluding the lunch break and normally an articled assistant be required to work during the normal working hours fixed for articled assistants
(ii) The office hours of the Principal for providing articled training to the articled assistants shall not generally be before 9.00 A.M. or after 7.00 P.M.
(iii) The normal working hours for the articled assistants shall not start after 11.00 A.M. or end before 5.00 P.M.
(iv) In case of the exigencies of work, an articled assistant may be required to work beyond his/her normal working hours. However, under such circumstances, the aggregate number of working hours shall not exceed 45 hours per week. The requirement to work beyond 35 hours in a week should not be a practice but only in exceptional circumstances. Further, where the articled assistant is required to work beyond normal working hours, and aggregate of such hours exceed 35 hours per week, he/she shall be entitled to compensatory leave calculated with reference to number of completed working hours, over and above, 35 hours per week.


I have extra worked for 13 hours per week which comes to 269 days(13/35*725) and therefore extension should not be there.

Can I opt for form 119 in this case
Kindly help me




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