05 May 2008
Please tell which is the right format for purpose of recording practical training:
Facts: 1)In April 2008. The Articled Assistant was assigned the work of Audit
2)The Articled Assistant has taken leave of 12 days
3)The leave granted is within the permissible limits of leave allowed during articleship
FORMAT "A"
Audit Training: 30 Days Total No Of Days in Apr: 30 Days Leave Taken: 12 Days
FORMAT "B"
Audit Training: 18 Days Leave Taken: 12 Days Total No Of Days in Apr: 30 Days
Issue: 1) If Format "B" is followed, then the total period of articleship in Report of Practical Training will not reconcile:
For Example: In a 3 year (ie. 36 months) of articleship period, if someone takes leave of 3 months, then only 33 months would get reflected as period of training
Please suggest which is the right way of presentation for purpose of articleship records
05 May 2008
Mr. A. Mukherjee, Can u plz tell me the requirement to make a format like A or B? Because i am also undergoing articleship and i have not prepared any format till now and neither i consider its need.... Please clarify.......
04 August 2008
As per communication received from Dy Secy CIRC and also from Dy Secy EIRC, the correct format is Format B.
ie. in the report of practical training in part "A", where one has to fill the data under different heads of training, it has to be NET period ie. excluding leave.
simply stated: total period of articleship dd/mm/yyyy to dd1/mm1/yyyy1 = leave period + sum of data filled under different heads in report of practical training
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