In India, the Institute of Chartered Accountants of India (ICAI) has issued guidelines regarding maternity leave during articleship in the CA course. As per these guidelines, female CA students who are undergoing articleship are entitled to a maximum of 12 months of maternity leave.
During the maternity leave, the female CA student is not required to attend the office or perform any work related to the articleship. However, the duration of the maternity leave will be considered as a break in the articleship period, and the period of articleship will be extended by the period of maternity leave.To avail of the maternity leave, the female CA student is required to submit a written application to the Principal of the firm, stating the expected date of delivery and the duration of the maternity leave required. The application should be submitted at least one month in advance of the expected date of delivery.
It is also essential to note that the female CA student will be entitled to stipend during the maternity leave as per the rules and policies of the firm or employer. The stipend is typically paid for the duration of the maternity leave.
Overall, the rules regarding maternity leave during articleship in the CA course provide female CA students with a reasonable amount of leave for childbirth and childcare purposes.
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