Important | FAQs on Articleship Leave due to COVID Lockdown | No Impact on attempt eligibility

In the FAQs released by ICAI, only the part pertaining to absences between 24th March to 3rd May is of significance. One good thing is that the attempt will not get delayed due to excess leave. The rest part is as good as a mutual decision between the Principal and the Articled. 

Absences from 24th March to 3rd May

• Counted as leave if the candidate is on examination leave
• Not counted as leave otherwise

Absences from 4th May to 31st August

• In the following cases will not be treated as leave if articled assistant is working from home due to 
  • The residence of the article is in Containment Zone
  • Office of principal is in Containment Zone
  • Non-availability of Public Transport
  • Complete/Partial lockdown in states
  • Candidates are required to abide by the instructions of the Principal
• If instructions of the principal are not abided by the articles, the period will be counted as leave. 

There will be no impact on eligibility/attempt due to excess leave arising out of leaves during the period between 4th May 2020 and 31st August 2020. 

Candidates must serve excess leave arising out of the above under the same Principal.

Stipend will be decided mutually between the Principal & Articled Assistant.