study hours at office

Dear Archana, there is no definition of Season and off season especially when u r working in CA's office. However ur thought is very fine and of worth cosideration.

It depends on auditor to auditor ... some auditor may agree some may not

It depends on office environment and ur CA's view. As far as my concern study in office with concentration is not a child's play bcoz client used to come often in off-season too. I think fruitful study is needed for passing out which is rare possible in office......... 

Better to study in the home