I went through cluase 59 of CA Regulations, 1988 with regard to Leaves allowed during Articleship period.
It states that
"22[(1) An articled assistant shall earn leave at the rate of
one-sixth of the period for which he has actually served
excluding from such period, the period for which he has been on
leave subject to a maximum of 180 days.] "
Further it states that:
"(7) For the purpose of this regulation, the days
(including intervening holidays) on which an articled assistant
appears for any examination under these Regulations or attends
a course of academy of accounting conducted by the Institute
and recognised by the Council in this behalf, shall not be treated
as leave but would be treated as period actually served under
articles."
In Form 103, it is mentioned that:
d) The working hours for the articled assistant should not exceed 35 hours in a week excluding the lunch
break and normally an articled assistant be required to work during the normal working hours fixed for
articled assistants.
e) In case of the exigencies of work with the principal, an articled assistant may be required to
work beyond his / her normal working hours. However under such circumstances, the aggregate
number of working hours shall not exceed 45 hours per week. The requirement to work beyond 35
hours in a week should not be a practice but only in exceptional circumstances. Further, where
the articled assistant is required to work beyond normal working hours, and aggregate of such
hours exceed 35 hours per week, he/she shall be entitled to compensatory leave calculated with
reference to number of completed working hours, over and above 35 hours per week.
Now my queries are:
1. What is the treatment of days when there have been holidays? For say, my office remains close for 5 days on account of diwali. Will those five days be counted as leaves, or would not be taken into account at all (like Sundays), while calculating 1/6th criteria?
2. With regards to Clause 59 (7), I have my inter exams from 3rd May to 15th May, does that mean these 13 days would be counted as articleship period served and only leaves taken prior to that would actually be counted as leaves?
3. As per Form 103, what is this concept of "Compensatory leaves"? Does that mean that I can get leaves in excess of 1/6th leaves (as per clause 59), if I have served for more than 35 hours in a week?