28 November 2013
I am a CA Final Student.My Articleship started on 15.09.2011. I have taken the leave of 120 days upto 30.10.2013 and i will continue the articleship till 30th April with out taking any leave.Can i give the Attempt of May 2014.Please Reply its urgent.
28 November 2013
Please refer below model for caluculation of eligibile/excess leaves . . An article completed 3 years of articleship till now. So,
Total working days: 365*3 = 1,095 days Leaves Taken so far = 100 days Actual period Served = 995 days Leaves Earned = 1/6th on 995 = 165 days Leave entitled (subject to sanction of leave by your Principal) = 65 days (165-100 days)
28 November 2013
But to say generally . . student will get ca final attempt after completing 2.5 years of articles.. . . as you started articles 15.09.2011 you can apply for may 2014 exams.. . . if you have excess leave which disturbs your attempt also you can request your boss so that he will compromise for some leaves and can go to exam..however in faith we should do articles for that excess period in same good faith
28 November 2013
As per Regulation 50 of the CA Regulations, 1988, a student will be eligible to appear in Final Exam, after completing of 30 months (2 Years and 6 months) of article ship.
As per this, if you will complete your 30 months of article ship excluding excess leave then you will be eligible otherwise not.
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