Industrial Training

For CA students undergoing Industrial Training, the regulations regarding leaves and exam holidays are generally aligned with the standard articleship norms set by the ICAI.

Key Provisions for Leaves and Exam Holidays

• Exam Days Are Not Leave: According to ICAI regulations, the days on which you appear for an Institute examination (including any intervening holidays) are not treated as leave. You are considered to be on duty during these periods.

• Study Leave for Exams: For the purpose of preparing for an examination, you are entitled to be granted leave by your Principal. You may take leave for three months or to the extent of leave due to you, whichever is less, provided you apply for this leave at least 15 days in advance.

• General Leave Entitlement: As an articled/industrial trainee, you earn leave at the rate of one-sixth of the period for which you have actually served (excluding the period for which you have already been on leave).

• Maximum Limit: The total leave entitlement is subject to a maximum of 180 days over the course of your training.

Important Considerations

• Industrial Training Status: Industrial training is treated as service under articles for all purposes. If you exceed your earned leave, it is considered "excess leave," and you may be required to undergo additional training to make up for the shortfall.

• Prior Notice: While exam leave is a standard provision, you must provide reasonable notice (at least 15 days for exam preparation leave) to your employer/Principal to ensure smooth coordination.

• Academic Attendance: Days spent attending mandatory ICAI courses (like ITT or GMCS/Advanced ICITSS) or conferences approved by the Institute are also treated as active service and not as leave.

Summary: You are entitled to exam preparation leave of up to three months (or your total earned leave balance, whichever is less). Crucially, the actual days you spend sitting for your exams do not count against your leave balance, as these are classified as service days.

ICAI Industrial Training Guidelines