17 September 2013
I hav completed 11 months of article ship. now I want to take 2 months gap n then wish to join another firm. Is it possible?? plz help me.
17 September 2013
Yes you can do so, But your final due date will be delayed by 2 months at least, that means if u were joined in the month of March/April or Sep/Oct your term will be delayed by 6 months.....
17 September 2013
your articleship completion date will be extended for period of delay you made in reregistration . . . you will get ca final attempt after completing 2.5 years which is last six months of articleship . . Suppose if your articleship completes on 25 september 2016 you can attempt for may 2016 attempt
17 September 2013
Totally disagree with expert opinion on your answer......
The question is on gap of two months of article ship and not on when his final attempt due.
Mr. Sagar.....
You have completed 11 months of article ship and you wanted to gap of two months. It is very much possible, you can take leave of two months.
If you are taking leave for completing the CA course process like examination and other programe then it will be covered under your article ship other wise it will be count in leave.
So it will depend on your principal to sanction your leave for two months.
The trainees earn leave at the rate of one - sixth of the period actually served by them. Leave due shall ordinarily be granted, if reasonable notice has been given to the Principal by the trainee. In order to prepare for the examinations of the Institute, the trainees shall be granted leave for two months or to the extent of leave due, whichever is less, provided an application for the leave has been made at least 15 days in advance. The days on which a trainee appears for the examination conducted by the Institute (including holidays) are counted as a period on duty. Regulation 59 regarding leave to an Articled Assistant and Regulation 74 regarding leave to Audit Assistant.
A trainee shall be treated on duty for a period of 20 days for undergoing 100 Hours Information Technology Training and for appearing in 3 hours online examination for the said programme. The Principal should also encourage trainees during the practical training to attend conferences, seminars,etc., relevant to the chartered accountancy course. Regulation 59(7) specifies that the attendance by a trainee, with the consent of the principal, at a conference, course or seminars organised by the Institute, including a Regional Council or a Students’ Association or a Branch of a Regional Council for the benefit of students, is treated as a part of the training period actually served.
The details of the Seminars/Conferences attended by the student should be submitted to the Institute alongwith the Diary /Summary Report of Diary on completion of the Training period. A trainee who takes leave in excess of the leave to which he / she is entitled is required to serve for a further period equivalent to the excess leave taken by him / her.
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