Regulation 59 : Leave to an Articled Assistant
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.
4. For the purposes of preparing for an examination of the Institute, the articled assistant
shall be granted by the principal leave for two months or to the extent due, whichever is
less, provided an application for the leave has been made at least fifteen days in
advance.
Illustrative cases of computation of leave for 3 years of aticleship training
Case I Days
A. Total number of days served (365×3) 1095
B. Less: Total leave taken (other than weekly
holidays) 188
C. Actual Period served 907
D. Entitlement of leave (1/6th of the actual
period served) (907/6) 151
EXCESS LEAVE: (B - D) 37
Case II
A. Total number of days served (365 × 3) 1095
B. Less: Total leave taken (other than weekly
holidays) 137
C. Actual Period served 958
D. Entitlement of leave (1/6th of the
actual period served) (958/6) 160
EXCESS LEAVE: (B-D) NIL
Case III
A. Total number of days served 700
B. Less: Total leave taken (other than weekly
holidays) 140
C. Actual Period served 560
D. Entitlement of leave (1/6th of the
actual period served) (560/6) 93
EXCESS LEAVE: (B-D) 47
43
Illustrative cases of computation of leave for 3 ½ years of articleship training
Case IV
A. Total number of days served (365×3.5) 1277
Days
B. Less: Total leave taken (other than weekly
holidays) 200
C. Actual Period served 1077
D. Entitlement of leave (1/6th of the actual
period served) (1077/6) 180
EXCESS LEAVE: (B - D) 20
Case V
A. Total number of days served (365 × 3.5) 1277
B. Less: Total leave taken (other than weekly
holidays) 170
C. Actual Period served 1107
D. Entitlement of leave (1/6th of the
actual period served) (1107/6) 185
EXCESS LEAVE: (B-D) NIL
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I have taken leave for my IPCC exams of 30 days , but due to postponement of one subjects exam it increased to 40 days. Due to this my leave as shown by my mam on taking transfer in 109 is 45 days. The letter from ICAI says that i have taken excess leave of 21 days in 6 months and 11 days of my articleship. Can i now adjust this by not taking leave in rest of the first year of articleship, so that i don't have to do excess articleship.
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