I had submitted my Form 108 with 178 days leave to the Institute. However, I have now got a letter that I have an extension for 25 days. The maximum leave permissible is 180 days. So, what do I do now? Please help
Excess leave during articleship
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CA Jignesh Gala
(Practicing CA)
(217 Points)
Replied 07 May 2014
Dear Riddhi,
The maximum permissible leaves is not 180, but 1/6th of your total articleship days (including leaves). Only if your total articleship days is 1080{180*6} (needs to be 1095 {365*3}), then you are granted leaves for 180 days. According to your Form 108, you have taken 178 days leaves. Hence your total working days have been back-calculated as 1070 (178 x 6 ~ 1070), which is 25 days short of min. artcleship period. Hence an articleship extension of 25 days.
Hope this clarifies you.
Neha sharma
(-)
(1257 Points)
Replied 07 May 2014
ICAI is correct in sending you a notice for extension of articleship
Kindly refer this link which shows the manner of computation of Articleship Leaves -https://www.charteredclub.com/articleship-leaves-permissible-computation-icai-norms/
Rupesh Soni
(Taxation Consultant & CA final student)
(493 Points)
Replied 07 May 2014
Sanjay Kumar Rana
(Paid Assistant)
(57 Points)
Replied 08 May 2014
Neha sharma
(-)
(1257 Points)
Replied 08 May 2014
Max Leave of 156 days is allowed during the 3 years of articleship
sanket
(Student CA Final )
(26 Points)
Replied 05 November 2014
Is 1/6th of days attended during the extension period also allowed as leaves. For eg.:
Days worked: 857
leaves allowed: 857/6= 143
leaves taken: 228
excess leaves: 85
Therefore, Extension period: 85 days (as entered in form 107)
Days worked (during Extension period): 72
leaves allowed (during Extension period): 72/6= 12
leaves taken (during Extension period): 12
excess leaves (during Extension period): NIL
PLEASE REPLY ASAP
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