GUIDELINES FOR TRAINING OF ARTICLED ASSISTANTS

OUTSIDE INDIA

i) A Chartered Accountant is eligible to train an articled assistant provided his

main occupation is the practice of the profession of Accountancy at the time of

engaging articled assistants as well as in each of the qualifying years on the

basis of which he claims eligibility to train articled assistants.

ii) Any member engaged in any other business, occupation or holding part time

certificate of practice is not entitled to train articled assistant.

iii) Any member employed as a Paid Assistant or engaged as a partner in a foreign

firm of Chartered Accountants will also be eligible to train articled assistants at

par with the paid assistants with a firm of Chartered Accountants in India. All

conditions applicable to the Paid Assistants in India would be applicable to them

as well. However, in case of a foreign firm, such a foreign firm shall have at

least one partner who is either a member of the Institute or who is eligible to

become a member of the Institute, in terms of MRA.

iv) The members shall provide a professional address as envisaged in Regulation

2(1)(xiii) as well as an address in India.

(As per the said Regulation, professional address means: -

a. an address of the place where the member is carrying on his profession ( or

where he is carrying on his profession at more than one place, the principal

place), or

b. if a member is employed, the place of employment or at his option the place

of his residence

c. the place of residence, if the member neither carried on the profession nor

is employed.

It may please be noted that an address in India is essential in any of the

situation)

v) The terms and conditions that may be made applicable for training articled

assistant in India from time to time shall mutates mutandis apply for training of

articled assistant abroad.

vi) The period of practical training shall be 3 years or 3 ½ years, as applicable,

under a practising chartered accountant abroad. However, the articled / audit

assistants should have an option to undergo industrial training in accordance

with the Regulations 51 & 72 of the Chartered Accountants Regulations, 1988

during the last one year of training.

vii) The Industrial Training may be imparted by the Chartered Accountants working

abroad in a financial, commercial or industrial undertaking with minimum fixed

assets & minimum total turnover or minimum paid up capital as may be

specified by the Council (whatever the value specified in terms of Indian

currency may be deemed as applicable in foreign countries in their respective

currencies) or such other organization or institution approved by the Council. In

case of a member employed outside India, and eligible to impart Industrial

training outside India, is unable to submit Annual Report/Balance sheet of the

corporate/undertaking the member is working with, the member may submit a

self declaration about the particulars of the undertaking alongwith the

application.

viii) The terms & conditions contained in Regulation 54 and Regulation 54A dealing

with secondment shall be applicable to the articled assistants receiving training

abroad.

ix) The Principal shall send training reports as prescribed alongwith the service

certificate to be issued in Form 109 & 108 as the case may be.

x) The principal shall impart training in accordance with the guidelines contained

in Training Guide. He shall maintain a record of practical training imparted by

him to the articled assistant and report to the Council in the form prescribed in

the training guide.

xi) The rates, terms and conditions of stipend prescribed as payable to the articled

assistants receiving training in India shall be applicable to the articled

assistants receiving training aboard except that the same rate of stipend in

equivalent terms specified in respective national currencies of the countries

concerned instead of Indian rupees.

xii) Regulation of training in terms of office hours and working days holidays will be

applicable as per local office timings and laws. However, requirements of total

training hours will be the same as applicable in India, the terms of which are

given hereunder: -

a.The working hours for the articled assistants shall be 35 hours in a

week excluding the lunch break.

b.The office hours of the Principal for providing article training to the

articled assistant shall not be generally before 9.00 a.m. or after 7.00

p.m.

c. The normal working hours for the articled assistant shall not start after

11.00 a.m. or end before 5.00 p.m.

d.The working hours for the articled assistants should not exceed 35

hours in a week excluding the lunch break and normally an articled

assistant be required to work during the normal working hours fixed for

articled assistants.

e.In case of exigencies of work with Principal, an article assistant may be

required to work beyond his / her normal working hours. However,

under such circumstances, the aggregate number of working hours shall

not exceed 45 hours per week. The requirement to work beyond 35

hours in a week should not be a practice but only in exceptional

circumstances.

Further, where the articled assistant is required to work beyond normal working

hours, and aggregate of such hours exceed 35 hours per week, he / she shall be

entitled to compensatory leave calculated with reference to number of completed

working hours, over and above, 35 hours per week.

Further conduct of training will be regulated as per provisions of the relevant

Regulations as follows: -

Regulation 60: Working hours of an Articled Assistant

“Subject to such directions as may be issued by the Council, the working hours of an

articled assistant shall be 35 hours per week to be regulated by the Principal from

time to time”.

Regulation 65: Articled assistant not to engage in any other occupation

“Without the previous permission of the Council, obtained on application made in the

*approved form, no articled assistant shall, during the period of his service as an

articled assistant, take any other course of study or training, whether academic or

professional, or engage in any business or occupation.”

Regulation 66: Enquiries against articled assistant

“(1) Where a complaint or information of any misconduct or breach of Regulation 65

or breach of any of the covenants contained in the articles is received against an

articled assistant from his principal or any other person, the President or the Vice-

President as the Executive Committee may decide from time to time, may cause an

investigation to be made

(2) The Executive Committee may, on a consideration of the report of the

investigation and after giving the articled assistant an opportunity of being heard,

make any of the following orders, namely;-

i. direct that the papers be filed and the complaint be dismissed, if the Executive

Committee finds that the articled assistant is not guilty of any misconduct of breach

of Regulation 65 or breach of any of the covenants contained in the articles; or

ii. if the articled assistant is found guilty, reprimand the articled assistant or cancel

the registration of articles or direct that any period already served under such

articles shall not be reckoned as service for the purpose of the period of practical

training specified in Regulation 50.

(3) The articled assistant, the registration of whose articles has been cancelled under

this regulation, shall not, except with the permission of the Executive Committee be

retained or taken as an articled assistant or audit assistant by any member”.

Regulation 67: Complaint against the Principal

1) Where an articled assistant makes a complaint against his principal on a matter

concerning his training as an articled assistant, the President or the Vice-

President as the Executive Committee may decide from time to time, may cause

an investigation to be made and submit a report to the Executive Committee.

2) The Executive Committee shall submit the report of the investigation to the

Council with its recommendations.

3) The Council may, on a consideration of the report of the Executive Committee,

pass such order as it may consider expedient, including an order withdrawing the

entitlement of the principal to train one or more articled assistants either

permanently or for a specified period:

4) The President or the Vice-President as the Executive Committee may decide from

time to time, may, pending an investigation of the complaint, either terminate or

suspend the articles and allow the articled assistant to be accepted as additional

articled assistant by a member, notwithstanding anything contained in Regulation

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GUIDELINES FOR TRAINING OF ARTICLED ASSISTANTS.pdf