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:-
Case I
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 = 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
Case III
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
Notes
1. The days on which a trainee appears for the examination conducted by the Institute (including holidays) are
counted as a period on duty.
2. 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.
Source:-http://www.charteredclub.com/articleship-leaves-permissible-computation-icai-norms/
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:-
Case I
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 = 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
Case III
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
Notes
1. The days on which a trainee appears for the examination conducted by the Institute (including holidays) are
counted as a period on duty.
2. 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.
Source:-http://www.charteredclub.com/articleship-leaves-permissible-computation-icai-norms/