02 August 2024
For CA PCC (Professional Competence Course) exams, the leave provisions are as follows:
### **Leave for CA PCC Exams**
1. **General Leave Entitlement:** - **90 days of leave** is allowed for the entire duration of the articleship. This includes all types of leave such as casual leave, sick leave, and others.
2. **Examination Leave:** - **1 month of leave** is generally provided for the preparation and examination of each group of the CA PCC exams. This leave is typically used to prepare for the exams and cover the exam period.
### **Key Points to Remember**
- **Leave Application:** - Students should formally apply for leave in advance, particularly if they plan to take the examination leave. This is done through a leave application submitted to their principal or employer.
- **Leave Recording:** - Keep track of leave days and ensure that they are recorded properly in the leave register maintained by the firm.
- **Firm’s Policy:** - While ICAI prescribes the general guidelines, the exact leave policy might vary depending on the internal policies of the firm where the student is serving articleship. It’s advisable to discuss and confirm the leave policy with your principal.
### **Reference**
- **ICAI Regulations:** The specific details regarding leave provisions can be found under the Chartered Accountants Regulations, 1988, particularly Regulation 56.
For the most accurate and detailed information, refer to the latest ICAI guidelines or consult with your principal.