12 November 2013
Sir I completed my articleship but in completion form I filled 162 leaves and I got letter for excess leaves so , please tell sir what I have to do now and how many maximum leaves can be taken during articleship?
12 November 2013
maximum leave can be taken either 180 days or one sixth of actually period served whichever is less, now you have to do remaining period of articleship with same employer or any other employer, you have to re register for excess leave period mentioned in letter.
If it matches with the period mentioned in the ICAI letter, then enter into a fresh articleship with a practicing CA by executing Form 102 and 103 for the relevant period.
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