FAQ’s Articleship Training, Leave Calculation and stipend – Updated July 2013

Please refer the links below from point number 1 to 4.

1.  Leave in examination days is not a holiday, treated as period actually served under articles

2.  Maximum Leave allowed to An Articled / Audit Clerk- ICAI

3.  Transfer/Termination of Articleship, allowed Transfer during the first year of articles without any restriction

4.  Working hours of the Articled Assistants prescribed by ICAI

Why Practical training?

The unique requirement of practical training is instrumental in shaping a well-rounded professional to ensure that students have an opportunity to acquire on-the-job work experience of a professional nature. Such a practical training:

  • Inculcates a disciplined attitude for hard work;
  • Develops necessary skills in applying theoretical knowledge to practical situations;
  • Provides exposure to overall socio-economic environment in which organisations operate; and
  • Develops ethical values.

stipend during the practical training

Student while undergoing Articled Training is eligible for stipend. The rate of stipend so payable to students is given below:

Classification of the normal place of service of the articled assistant During the first year of training During the second year of training During the remaining period of training
(i) Cities/towns having a population of twentylakhs and above. Rs.1000/- Rs.1250/- Rs.1500/-
(ii) Cities/towns having a population of fourlakhs and above but less than twenty lakhs. Rs.750/- Rs.1000/- Rs.1250/-
(iii) Cities/towns having a population of lessthan four lakhs. Rs.500/- Rs.750/- Rs.1000/-

What is the entitlement of leave of an articled assistant?

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.

How to calculate Leave:

Whether intervening break between two examinations are treated as leave or on duty

The intervening break between  two examinations days, though not actually holiday, is treated as period actually served under articles. Further, it is clarified that if an articled assistant appears for one group, all intervening break for any reason, from the day of commencement of CA examination till the day of last examination of the concerned group and similarly, if an articled assistant appears for both  groups  then  all  intervening  break  for any  reason  from  the  day of commencement of CA examination and completion of both groups of the examination is treated as part of the training and the articled assistant is deemed to be on duty.


, , , , ,

  1. #1 by Chirah Joshi on August 9, 2013 - 5:41 PM

    I am doing Job In CA firm form Last 5 years.I m doing same work as article doing .
    Now I am planning to join CA course but i m afraid to loss of my current salary package.
    So is there any provision in CA regulation to reduce my Article training by providing my current experience letter actual not face. any one consider my age with my experience letter

    • #2 by Dushyant Kumar (Maddy) on August 9, 2013 - 8:07 PM

      Hello chirag.

      You are planning to join CA is a good thought but if you are asking to any provision to reduce your practical training period is not possible. You need to register for CA Course through CPT or Direct Entry scheme and done your articleship training for minimum of 3 years.

      For more information related to CA Course then stay touch with Carocks !

  1. Leave in examination days is not a holiday, treated as period actually served under articles | CA Rocks !!! TBF
  2. When CA Final Student Eligible to Appear In Examination | CA Rocks !!! TBF

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

  • Enter your email address to follow this website and receive notifications of CA, CS, ICWA, Income tax details to your mail box.
    * your email is safe with me & will never be shared with anyone!

%d bloggers like this: