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very urgent query related articleship

Mayank Mahuley (Financial Consultant) (47 Points)

25 February 2011

hello friends

I am very dipresed can u plz.. tell me whether leavs during exam is aalowed as our articleship....and also i am going " out station , working sundays, holidays and till 2 am in september ...therefore can i entiled for credit of this...and plz 1st tell me about leaves during exam is allowed or not..

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12 Replies

Roshni Jain (Articles) (25 Points)
Replied 25 February 2011

Pls dear dnt b depressed i m also an article lky u and u will definately get a leave for ur exms.

1 Like

Roshni Jain (Articles) (25 Points)
Replied 25 February 2011

Pls dear dnt b depressed i m also an article lky u and u will definately get a leave for ur exms.

Ashok R. Shukla (C.A., C.S.) (108 Points)
Replied 25 February 2011

Yes..........leaves during the exam is counted as articleship served...and credit of excess hours worked during a week for more than 35 hours excluding lunch break, you can claim credit hours for this... just you have to maintain record of it.....

Mayank Mahuley (Financial Consultant) (47 Points)
Replied 25 February 2011

any proof of this statement according to icai during exam leaves counted as articleship...

Ashok R. Shukla (C.A., C.S.) (108 Points)
Replied 25 February 2011

Yeah its in CA regulation no.59 of CA act, 1988 which is available at ICAI website.

Ashok R. Shukla (C.A., C.S.) (108 Points)
Replied 25 February 2011

Leave to An Articled / Audit Clerk

(Regulation 59 & 74)

(1) During the period of articled training an articled assistant shall earn leave at the rate of one-sixth of the period for which he has actually served excluding from such period, the period for which he has been on leave subject to a maximum of 180 days.

(2) An articled assistant who has served as an audit assistant before the commencement of his articles shall, in addition to the leave earned under this regulation, be entitled to leave equal to one-half of the leave earned and not availed of as an audit assistant, subject to a maximum of three months.

Following conditions may be noted:

1.	Reasonable notice is required to be given by the articled / audit assistant to the Principal.
2.	For the purposes of preparing for an examination of the Institute, the articled assistant shall be granted by the principal leave for three months or to the extent due, whichever is less, provided an application for the leave has been made at least fifteen days in advance.
3.	Leave not earned may also be granted by the principal subject to the condition that the total leave to be taken by the articled assistant shall not exceed one-seventh of the total period of his actual service, together with the leave due under sub-regulation (2).
4.	The Institute's examination days, (including intervening holidays), or days for attending a course at an Academy of Accounting conducted by the Institute shall not be treated as leave.
5.	The period of attendance, with the consent of the Principal, at a conference, including Course on Information Technology Training, and Course on General Management and Communication Skills or seminar organised by the Institute including a regional council or a students’ association or a branch of a regional council for the benefit of assistants, shall be treated as period actually served under articles. An articled assistant who has secured admission in a course at an academy of accounting conducted by the Institute shall be relieved by the principal, without termination of articles, for attending the academy, provided he has given notice of not less than two months of his intention to join the academy.

Supplementary Articles

(Regulation 46, 57 & 58)

Leave taken in excess of the period of leave to which he is entitled under Regulation 59 shall be treated as excess leave. The articled clerk is required to undergo articles for further training equivalent to the period of excess leave taken by him during the period of three years of training. Period of excess leave can be served with the same Principal by executing deed in Form No. 107. However the excess leave can also be served under a new Principal as per Regulation 46.

Conditions:

In case articled training is served with the same Principal and in continuation of previous training without any break:

a.	Submit Form 108 for the previous period of Practical Training alongwith training report as specified in the Training Guide.
b.	Execute a supplementary deed of articles for the period equivalent to the excess leave period in Form 107 on a 'Non-judicial Stamp Paper; or affix ' Special Adhesive Stamp' of appropriate value.
c.	The deed of supplementary articles must be submitted in original alongwith a copy so as to reach the Institute's Office within 60 days from the date of commencement of training.

In case articled training is served with a new Principal, execute a fresh deed of articles in Form 102 and submit Form 103 so as to reach the Institute's office within 30 days from the date of commencement of fresh articles.

For condonation of delay in submission of Form 107, Please see Chapter 25 on condonation.

Ashok R. Shukla (C.A., C.S.) (108 Points)
Replied 25 February 2011

Any query please call on 39893989...ICAI

1 Like

Mayank Mahuley (Financial Consultant) (47 Points)
Replied 25 February 2011

thanks a lot....

akash (employee) (24 Points)
Replied 29 April 2014

Dear, I (AKASH RAJESHKUMAR SHAH) dont have received the letter of 108 eventhough 30 irdays are completed from submitting 108 dated 22nd march 2014 for copletition of articleship dated 24th feb 2014 having Registration no WRO0357431 had done articleship at Pravin F Shah & compny.

Thank you.

Suresh (Student) (21 Points)
Replied 15 August 2014

I am suresh.i have transfered my articles in my first year of articles,then i have registered under other CA for that I got registration copy along with ID card from icai then after 14 months my service ICAI send me a letter containing that my principal DIdnt have vacancy to train me and the period served by me also not recognised.

Is there any remidy available to me.

please help me otherwise I have to lost my servise of 14 months.

shall I need to serve total period from starting.

please replay me.

thank you.

Nri (pp) (1 Points)
Replied 25 July 2016

Hello sir,

i had registered myself as article assistant on 19-09-14. and till date i have completed 1 year and 10 months of my articleship.
Now i want to take transfer on the basis of medical grounds. My employer is ready to grant approval for the same. because now he can not provide further leaves for my health. i already take 1.5 months leaves due to medical reasons.
kindly suggest me whole procedure. by which i can take transfer without shifting my final exam attempt.

Its Urgent