03 March 2016
Dear sir,
I served my 1st 6 months of articles in a firm.
Later on i took termination and joined in another for the balance 2.5 years of my aticleship .
By Feb 2016 I completed my aticleship tenure of 3 years.
My query is " What period of articleship working days and leaves should be considered in form 108 ? For the balance 2.5 years served in new firm or entire 3 years by aggregating articleship working days and leaves in both old and new firms?
03 March 2016
your total leaves during the whole articleship period i.e. in both firms should not be more than 180 days, otherwise for excess leaves taken you will have to serve those days as articleship. the termination letter from ICAI for old firm will have the no of leaves taken in first 6 months. So you can just write the balance leaves accordingly for the new firm.
CAclubindia
