Standard Working Hours	Period of Training
	3 yrs	3½ yrs
Total number of Days	1,095	1,277
Weekends (Sundays)	156	182
Gazette & other Holidays (14 days/year)	42	49
Leave as per Byelaw 106 Less :  Sundays considered above	130 (018)	130 (018)
	112	112
Standard working days Standard Number of hours (40 hours / week)	785 5,230	934 6,230
Rounded off	5,200	6,200

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.

Change in Period of Training( effective from 1st December 2011)