June, 15th 2012- Status of Intervening Holidays during CA Examination

The Council of the Institute recently considered the issue regarding status of intervening holidays during CA Examinations and decided that the break in between examination days, though not holidays, be treated as period actually served under articles.
The Council further decided that if an articled assistant appears for one group, all intervening break for any reason, from the day of commencement of CA examination till the day of last examination of the concerned group and similarly, if an articled assistant appears for both groups then all intervening break for any reason from the day of commencement of CA Examination and completion of both groups of the examination be treated as part of the training and the articled assistants be deemed to be on duty accordingly.

Accordingly, all intervening holidays or break due to any reason, falling in between the day of commencement of CA Examination till its completion as above explained will be treated as part of the training i.e the articled assistants be deemed to be on duty.

Secretary
June 13, 2012

Source- ICAI

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0 responses to “Status of Intervening Holidays by Articles during CA Examination”

  1. Hemant says:

    Whether this provision is applicable retrospectively…

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