Leave allowed ArticleShip

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 April 2011 What are the leave allowed in Article ship training...for Eg. Exam Leave, ITT Training days...plz. let me know

ca cs shriyans jain

ca cs shriyans jain (Expert)
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07 April 2011 Totally 1/6th of articlshp period is allowd as leave.
Wait 4othr experts opinion too.

Querist : Anonymous

Querist : Anonymous (Querist)

08 April 2011 Thanx Sir, but i want to know the days which are not included in leave as i am filling my Completion of Article Ship Form No. 108.

As ITT Training Days, CA Exams leave, B Com Leave, Public Holidays, Occasional Holidays, etc.
What are inclusive and Exclusive in calculating leave and if any other leave permissable other than above, if any.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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02 August 2024 When calculating the leave for the Completion of Articleship (Form No. 108), it's crucial to differentiate between the days that are included in the leave calculation and those that are not. Here's a detailed breakdown:

### **Days Not Included in Leave Calculation**

1. **ITT (Information Technology Training) Days:**
- Days spent in ITT or any other mandatory training organized by ICAI are not considered as leave. These are part of the structured training program and should not be deducted from the total leave entitlement.

2. **CA Examination Leave:**
- The days taken off for preparing and attending the CA exams are counted as leave but should be specifically noted as examination leave in your records.

3. **B.Com Leave:**
- If you have taken leave for B.Com exams or other academic purposes, these days will be counted as part of the 90 days leave entitlement.

4. **Public Holidays:**
- National and regional public holidays are not counted as leave days. These are considered non-working days and do not affect your leave balance.

5. **Occasional Holidays:**
- These are typically holidays given by the firm, such as annual picnics or special events, and are not counted as leave.

6. **Sick Leave:**
- Sick leave is included in the overall leave calculation. Make sure to maintain proper documentation and proof of illness.

7. **Casual Leave:**
- Casual leave is included in the total leave calculation. Typically, casual leave is counted as part of the 90-day entitlement.

### **Days Included in Leave Calculation**

1. **Authorized Leave:**
- Any leave taken that is authorized and documented (such as casual leave, sick leave, etc.) is counted in the total leave.

2. **Unplanned Leave:**
- Unplanned or unsanctioned leave taken without prior approval will also be included in the leave calculation.

3. **Extended Leave:**
- Any leave extended beyond the regular leave entitlement without valid reason will also be counted.

### **Summary for Completion of Article Ship Form No. 108**

- **Days Not Included:**
- ITT Training Days
- Public Holidays
- Occasional Holidays

- **Days Included:**
- All authorized leave including sick leave and casual leave.
- B.Com exam leave
- Any unplanned or unsanctioned leave.

Make sure to keep accurate records of all types of leave and discuss any specific cases with your principal or firm to ensure proper documentation and calculation. If you have any unique situations or uncertainties, consulting with ICAI or your firm's HR department may provide additional clarity.

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