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Absence from Employment
Allowable absences that will NOT extend the prescribed practical experience requirement
Type of Absence | Maximum allowable weeks |
Vacation or leave of absence | 8 |
Staff Training Program/Job Training | 5 |
Illness/Compassionate Leave | 5 |
Allowable absences that WILL extend the prescribed practical experience requirement
Type of absence | Excess Weeks |
Vacation or leave of absence | Any over and above 8 |
Staff Training Program/Job Training | Any over and above 5 |
Illness/Compassionate Leave | Any over and above 5 |
School of Accountancy | 4 weeks per attendance |
UFE | 1 week per attempt |
Time not employed with a designated office/unit | Equal to that reported on Experience Certification form |
Time attending university | Equal to that reported on Experience Certification form |
Students having any of the above absence(s) from employment will have their prescribed practical experience completion date extended by the amount of any such leave or the aggregate of such leaves.
Note: If students were not employed at the time of attending the School of Accountancy or during a UFE attempt, any time spent writing the examinations will not extend the experience completion date.
In determining the number of days, weeks and months included within the required period of experience, the following provisions or conditions will also apply:
- the regular work-week shall be as defined by the CA training office;
- any hours or days worked in excess of the regular work-day or work-week (e.g. overtime) may not be carried forward for credit to another day or week;
- firms or designated offices may make allowances for seasonal variations in regular office hours, including situations where the firm or office has an operational practice of permitting additional, non-overtime hours to be worked within a pre-determined period for the purpose of offsetting shortfalls in days or weeks at other times of the year;
- accumulated overtime hours cannot be used to reduce the prescribed practical experience but will be recognized for calculating the chargeable-hour requirement.
(Please consult the ICAO Members' handbook for complete details.)