The brief Summary of Leave for article clerk of CA students (Regulation 59) is given below for reference. CA students should be aware that during the period of CA examination (including the intervening holidays) are entitled to be present and should not be marked Leave.
Regulation 59. Leave to an articled clerk of ICAI
- An articled assistant shall earn 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.
- 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.
- Leave due shall ordinarily be granted if reasonable notice has been given to the principal by the articled assistant.
- 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 day in advance.
- 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 this actual service, together with the leave due under sub-regulation (2).
- Notwithstanding anything contained in the foregoing sub-regulations, the principal shall allow the articled assistant to receive training in the Teritorial Army, the Home Guards or any similar organisation approved by the Council and shall treat the period of such training not exceeding sixty days in a year, as period actually served under articles.
- For the purpose of this regulation, the days (including intervening holidays) on which an articled assistant appears for any examination under these Regulations or Attends a course of academy of accounting conducted by the Institute and recognised by the Council in this behalf, shall not be treated as have leave but would be treated as period actually served under articles. Explanation – (1) For the removal of doubts, it is clarified that attendance by an articled assistant 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 or a regional council for the benefits of assistants, shall be treated as period acutally served under articles.(2) 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.
As per my view this article might be useful because most of us are unaware of the fact that during the examination we are actually serving for articleship training and it should not be marked leave.
Source:- www.icai.org
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Pawan Chowdhary, CA Final – capawanjat@gmail.com – (+91) 95 6080 9525
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Exam days for second attempt of CA Final exam are considered as a leave or not ????
Hello,
I am a direct entry Student.
If I started my articles now and completed 10 months of it, and after if I take a leave of 3 months for preparation of CA inter does that mean I have done my articles only for 10 months or I have done for 13 months.
Please do answer….
Thanks sir , this is the great information for me. Now my doubts are cleared about this problems.
Sir, I joined Articleship on 1.2.2019, and continuing with the same principal.
I availed almost 3 months leave so far.
I’m a direct entry student and completed CA inter in Jan 21. Planning to appear for Finals in Nov 21 cycle.
I would like to know whether the 2.5 years period is from the date of joining for articleship or active service exclusive of leave availed. Can I take leave from July 1st for exam preparation?
Can an article student deduct the days of leave by the days he/she worked on holidays(Like sundays , etc) from the actual leave taken during the articleship?
I am direct entry student…9 months of my Articleship is over i have worked for my firm day and night….infact half spetember and full october i have worked for 16 to 18 houra for my firm . Same timing in march and in july …..and when i asked for study leave for atleast of 4 mnths they denied me for giving leave…..what should i do in such condition….my attempt is in may….help me out.
Does sunday includes for counting of leave or it is excludes
Also in calculation of leave taken continuosly , sunday and other holidays are included or excluded for calculating leave..???
in 9 monthes training how much an article can take leave?
in 9 monthes training how much holidays an article can take?
GMCS and ITT is part of 6 months leave period in CA Articleship
i want to know only that the leave allowed by the institute of 156 days are paid leave or unpaid leave ? please provide me true suggestions.
I want to know if an article after taking transfer from one principal and joining in other firm for articleship, will the leave earned or not taken in first firm be carried forward in calculating the leave taken during articleship on completion of remaining period in the second firm.
Looking forward for the reply.
Thanks Regards
Ragasudha S
If someone gets an entention of 30 days and out of those 30 days he appears for ca exams for 15 days then will those 15 days of exam will be treated as served?
Does this provision also applies on students undergoing Industrial Training?
Foolish provision. How a student can prepare for final in 3 months.
its rather a bookish provision for articles because at last leaves are going to be finalized as per convenience of principals only. No positive way out for articles as they are left with 3 months by max for their preparations.
It may be better if represented with the help of tabular form but still it is good.
the provision for preparation leave is not good.the three months time is to short for cover the lengthy corse of CA FINALLLllllll
The provision of the leaves for the article is made by the institute for name sake only it is altered by Principal according to their needs and also institute has not made any such provision to report the if any provision are altered by the Principal.
Many clause in the regulations are interpreting by principal according to their benefits since institute has binded the hands of article and given right to principals…