As per ICAI Norms – An article assistant is eligible for taking leave equivalent to 1/6th of the articleship period served by him.
We’ve highlighted the fact that it is computed on the basis of articleship training period served and not on the basis of the total period served.
The above point has been illustrated below:
- Total No. of Days Served:- 365 X 3 = 1095
- Leaves allowed – 1095/6 = 182.5 (This manner of computation is completely wrong as leaves allowed are 1/6th of the articleship period served and not of the total period)
The Manner of Computation of Articleship Leaves is as under
Let the no. of Leaves allowed and taken be x
Therefore, the Actual No. of Days worked = 1095-x (No treatment for Regular Holdiays like Weekends and Gazetted Holidays)
Now, Leaves Allowed = 1/6 of Actual No. of Days Worked
x = 1/6 (1095-x)
6x = 1095 – x
7x = 1095
x = 156
Therefore the total no of days of leaves allowed is 156 and not 182. In other words, leaves allowed is 1/6th of the period of actual service (excl leaves) or 1/7th of the period served (incl leaves).
A few examples have been shown below explaining the calculation of leaves in different scenarios:-
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
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
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
- Extension of Articleship: 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.
- The days on which a trainee appears for the examination conducted by the Institute (including holidays) are counted as a period on duty.
- ICAI has clarified that attendance by an articled assistant with the consent of the principal, at a conference, course or seminar organized by the Institute including a regional council or a students’ association or a branch of a regional council for the benefit of clerks, shall be treated as period actually served under articleship and should not be counted as a leave.