An article assistant who has taken leave beyond the maximum leave allowed by the ICAI should serve an additional period of the article to compensate for excess leave. To this end, the same employer must draw up a supplementary regulatory document to Form No 107 in triplicate on non-judicial stamped paper or affix a special adhesive stamp of the required value to the supplementary document form. The supplementary document in duplicate, accompanied by form No 108 for the period already served, shall be sent in such a way as to reach the office of the Institute within 60 days of the expiry of the normal time limits laid down for the article. In preparation for an examination by the Institute, the Senior Assistant shall be granted by the Principal Assistant for three months or to the extent due, whichever is lower, provided that a request for leave has been made at least fifteen days in advance. 1. During the training period, the assistant shall be entitled to leave equal to one sixth of the time during which he has actually worked, except for the period during which he has been on leave, but not exceeding 180 days. D. Right to leave (1/6 of the actual time of service) = (907/6) = 151 We sincerely hope that our members and students will heed this call and realize that any lack of interest in quality education of articles will affect not only the quality of our future professionals, but also the reputation of our beloved institution. Unearned leave may also be granted by the principal, provided that the total leave to be taken by the auxiliary may not exceed one seventh of the total duration of his actual service plus the leave due under paragraph 2.
2. A professional assistant who has worked as an examination assistant before starting his duties shall be entitled, in addition to the leave acquired under this Regulation, to leave equal to half of the unused leave acquired as an examination assistant, up to a maximum of three months. CA Internship Authorized leave, Calculation of excess leave, Find the conditions of excess leave during the internship period according to ICAI. Leave of absence for training of article ships, ICAI Regulation 59. Rule 59 provides that an assistant shall be entitled to leave equal to 1/6 of the time actually completed, excluding the time during which he was on leave, which may not exceed 156 in the case of a three-year training period. Formal leave is generally granted if the trainee has notified the client within a reasonable time. For the purposes of this Regulation, days (including intermediate holidays) on which an assistant sits for an examination in accordance with this Regulation or attends a course of the Academy of Accountancy organised by the Institute and recognised by the Council for that purpose shall not be considered as leave, but as time actually spent under this Article. Explanation – (1) For the avoidance of doubt, it is specified that the participation of an assistant, with the agreement of the school head, in a conference, including a course on computer training and a course on general management and communication skills, or a seminar organized by the Institute, including a regional council or student association or a section or regional council for assistants: is considered a period of purged in accordance with the statutes. (2) An article assistant who has obtained admission to a course in an accounting academy operated by the Institute shall be released by the rector to attend the academy without termination of the statutes.
A member may be granted an additional vacancy to hire an article assistant whose normal training period has expired and who is found to have taken excessive leave [of the article assistant] to be compensated by an additional period of status. In this case, it is the employer`s responsibility to ensure that the recruited assistant completes the training period under his direction, including the period of excessive leave. In such cases, the benefit of an additional vacancy is granted only if it was not reasonably foreseeable that the article assistant would have to work overtime because of the excessive leave. This additional position may be assigned to the former employer or any other auditor authorized to train article assistants. Sign an additional deed of items for the excess vacation period on Form 107 on non-judicial stamped paper; or „Special adhesive stamp“ of equivalent value. In plain language, an editorial assistant has the right to take a leave equal to 1/6 of the article time he worked. We all know the importance of serious article work, which is an important part of the CA curriculum. There is no substitute for hard work. The ICAI EIRC team calls on all esteemed members and students to reflect kindly on the future of our profession and to promote the importance of articles. B. Less: total leave (except weekly leave) = 188 Note: Sundays/holidays are not considered holidays.
For the purpose of preparing for CA exams, the client grants the caseworker 3 months` leave, whichever is less, provided a request for leave has been made at least 15 days in advance. The days (including interim holidays) when the item administrator reports for a CA review are not treated as leave, but as time spent in detention as part of the review of the item. Leave exceeding the duration of the leave to which he is entitled under section 59 shall be considered excessive leave. The Registrar is required to attend training articles corresponding to the period of excessive leave taken during the three-year training. The period of excessive leave may be served on the same client by means of a certificate of completion in accordance with Form 107. However, excess leave may also be served under a new client under section 46 of the Regulations. Days of examination of the Institute (including interim holidays) or days of participation in a course at an accounting academy organized by the Institute are not considered leave.