Articleship Leave & Completion-Date Tracker · prepared using cakarangupta.com/tools

Regulations 58 & 59, CA Regulations 1988 · New Scheme leave rule as notified 21 Jun 2023 · verified Sep 2026

How much articleship leave have you earned — and when do you really finish?

Type your leave blocks on the left. The right side works out, live, the leave you have earned under Regulation 59, any excess, the real completion date after the Form 107 extension, and which CA Final sitting that date lets you take. The completion date here is the number the CA Final attempt resolver asks for.

One day of leave for every six days served — and every day beyond it moves your finish date and can cost you a sitting.

How this works

On the 3-year route you earn one day of leave for every six days actually served, up to 156 days. On the 2-year New Scheme it is a flat 12 days a year.

Every day beyond that extends your training day-for-day under a supplementary deed (Form 107) — and since CA Final now runs only in May and November, a completion date that slips past the cut-off costs you six months, not one day.

This is a sample — a 3-year trainee who joined 1 Nov 2024, 100 days of leave taken and a 61-day exam-prep block planned. Replace it with your own log; every number updates as you type.

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leave entitlement

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excess leave

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real completion date

Training route The duration your Form 103 / 102 registration prescribes

Date your training started Commencement date on Form 103 (first registration, if you transferred)

Enter your start date — everything is counted from it.

Your leave log

Every block of leave, past and planned. Dates are inclusive. ICAI exam days are not leave — log them as "ICAI exam days" and they count as served.

From	To	Reason	Days

Count up to today by default — open the fold to check another date.

Transferred, or checking a past date?

Count up to Today by default. Change it to see the position on any date.

Pick a date on or after your start date (a future start needs a future "count up to").

Leave taken under a previous principal (days) Only if you transferred (Form 109). The leave column on your old principal's Form 109 / 108. Leave 0 if none.

Names for the working paper

Your name Printed on the working paper Principal / firm Printed on the working paper

Read before you rely on this

Planning a leave block?

How many more days can I take and still finish by… Defaults to the cut-off for your first eligible sitting

Where these rules come from

Read from ICAI's own pages on the Regulations and from the Chartered Accountants (Amendment) Regulations, 2023, cross-checked against the BCAS Referencer and professional reproductions. Verify against the current text of the Regulations before you rely on any figure.

ICAI — Leave to an articled assistant (Regulation 59) — one-sixth of the period actually served, the 180-day maximum, exam days including intervening holidays treated as served, exam-preparation leave of three months or the leave due
ICAI — Regulation 59 & 74 — the same rule for articled and audit assistants; excess leave means supplementary articles in Form 107
Regulation 58 — Supplementary articles (reproduced) — further period equal to the excess, served under the last principal, Form 107 registered within 60 days
BCAS Referencer — CA Act and Regulations — "180 days leave for three and half years articleship and 156 days for three years articleship"
CA (Amendment) Regulations, 2023 — Notification 1-CA(7)/201/2023 of 21 Jun 2023 — two-year practical training; "twelve days of leave in each year of practical training"
The amendment as drafted — Regulation 59 substituted — the twelve-day clause replaces the one-sixth sub-regulations for New Scheme trainees
TaxGuru — exam days not counted as leave — Regulation 59 explanation, verbatim
CharteredClub — leave computation and the 156-day derivation — 1/7 of 1,095 days; worked excess example
ICAI Final eligibility, Sept 2025 (reproduced) — "including excess leave, if any"; the last-six-months branch
ICAI E-Diary, mandatory for training commencing 1 Jan 2026 — logs attendance, leave and stipend fortnightly; it does not publish an entitlement or a completion date