02 August 2024
For CA students undergoing Articleship under the Institute of Chartered Accountants of India (ICAI) regulations, the leave provisions are outlined in the **ICAI's Chartered Accountants Regulations, 1988**.
### **Leave Provisions for CA Articleship**
**1. **Leave Entitlement**
- **General Leave Entitlement:** - During the articleship, a CA student is entitled to **90 days of leave**. This includes all types of leave, such as casual leave, sick leave, etc. - This leave is available over the entire period of articleship and is not tied to specific periods or examinations.
- **Examination Leave:** - Specifically for examinations, students are typically allowed **1 month of leave** for each attempt of a group. This leave is intended to help students prepare for the exams.
**2. **Procedure to Avail Leave**
- **Application for Leave:** - Students must apply for leave in advance, ideally at the start of their articleship or as early as possible before taking the leave. - The leave application should be submitted to the principal or employer with proper documentation if required (e.g., medical certificates for sick leave).
- **Recording Leave:** - Leave taken should be recorded in the leave register maintained by the employer. - Students should keep track of their leave balance to ensure they do not exceed the allowed 90 days.
**3. **Specific Leave for Examination**
- **Pre-Examination Leave:** - There is no specific 3-month leave provided just before the attempt of a group of exams. The 1 month of leave is generally considered sufficient to prepare for the examinations. - The exact leave policy may vary based on the firm's internal policies and the mutual agreement between the student and the principal.
**4. **Reference to ICAI Regulations**
- The detailed leave provisions can be found in the **Chartered Accountants Regulations, 1988**, particularly under **Regulation 56** which outlines the various aspects of the leave and the conditions for availing it.
### **Summary**
- **90 days** of leave is provided for the entire articleship period. - **1 month** of leave is typically granted for examination preparation for each attempt of a group. - Leave must be applied for in advance and is recorded in the firm's leave register.
### **Action Points**
- Check the latest **ICAI regulations** or your firm's policy for any updates or additional details. - Discuss with your principal about the leave policy specific to your articleship and exams.
For the most accurate and updated information, refer to the ICAI's official website or consult with your CA firm or professional body.
CAclubindia
