Please help

CA CS Amit Borade (Chief Accountant) (2828 Points)

22 December 2009  

One of ma friend want help on following issue....

"My Articleship details are as follows :

1st Firm : 9.9.2006 to 19.2.2008 (365+22+31+30+31+31+19) = 529
2nd Firm : 26.2.2008 to 12.12.2008 (4+31+30+31+30+31+31+30+31+30+12) = 291
Industrial Training : 1.1.2009 to 5.10.2009 (31+28+31+30+31+30+31+31+30+5) = 278

i.e Total Period Served is 529+291+278 = 1098.

Break between 1st & 2nd Firm registration is 6 days & 2nd Firm & IT is 19 days i.e Total 25 days.

In above period i.e 1098 days, i have taken leave of 151 days in total ( 17 in 1st Firm, 64 in 2nd Firm & 70 in IT ).

Institute is not issuing me Article ship completion certificate saying that i have extension of 7 days, but as per my calculation (mentioned below) I have availed 7 days less leave.

Total period        1098
(-) Leave              151
                        ---------
Bal                     947
1/6th of Bal         158
                        ---------
Less leave              7

Please help me........"

Please Suggest whether her calculation of leave is right ? How to convince the ICAI?