Institute of Chartered Accountants of Pakistan

Practical Experience Requirement

Standard Working Hours	Period of Training
Standard Working Hours	3 yrs	3½ yrs	4 yrs	5 yrs

Total number of Days	1,095	1,277	1,460	1,825
Weekends (Sundays)	156	182	208	260
Gazette & other Holidays (14 days/year)	42	49	56	70
Leave as per Byelaw 106 Less : Sundays considered above	130 (018)	130 (018)	180 (025)	180 (025)
	112	112	155	155
Standard working days Standard Number of hours (40 hours / week)	785 5,230	934 6,230	1,041 6,940	1,340 8,930
Rounded off	5,200	6,200	6,900	8,900

Note:

Overtime hours shall not be counted towards completion of training period
It is recommended that 40% of the total standard working hours shall be spent by the Student on Audit and Assurance, 10% on Accounting & Financial Reporting and 10% on Taxation work. The balance of 40% training time may be flexible and can be allocated towards “core” or “others” according to availability of work in Training Organisation
Secondment in industry shall be for a maximum period of one year. Hours of relevant experience acquired shall be allocated according to work performed