16 April 2015
I cleared IPCC group 1 in May 12. Joined articles on 1/10/12. CA final attempt was due on May 15, but I haven't cleared grp 2 ipcc. I haven't taken leave for preparing final. So when will my articleship will be over? 30/9/15 or 31/03/15?
16 April 2015
Greeting Anonymous, Lets consider 1/10/2012 as official date of joining, then irrespective of fact whether you took any leave or not , your articleship will end on 30/09/2015. The first question which will arise is Why? The reason being maximum allowed holidays as per ICAI is Total articleship period i.e 365*3 subtracted by total no of leave taken divided by 6. So if this criteria exceeds you will have to serve extension. But there is no criteria exactly opposite to this wich says that you could work without taking holiday and then leave articleship early. Because form 109 can be signed only on or after 30/09/2015 date and has to be submitted within 1 month of end of articleship. If you really have excess leave left, you may ask your employer to give you that many holidays, but that period is still your articleship period and your still in an agreement with your CA and within the ambit of ICAI regulations I hope your query is solved
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