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 Guidance Note on Division II- Ind AS Schedule III to the Companies Act, 2013
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  Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10

Announcement on Grant of Fellow Membership on the basis of service.
December, 12th 2014

Regulation 5 (3) of the Chartered Accountants Regulations, 1988 provides for eligibility to become a fellow member of the Institute on the basis of service in specified industries and organizations

An associate member is eligible for admission as a Fellow Member if he/she satisfies the eligibility conditions laid down under Regulation 5(3) of the Chartered Accountants Regulations, 1988 as under; 

For the purpose of sub-section (3) of section 5, an associate shall be deemed to have acquired the experience normally acquired as a result of continuous practice for a period of five years as a chartered accountant, if he:-


(i) being in government service or being employed in an educational institution approved by the Council or being employed in a private or government, industrial, commercial or trading undertaking, is ordinarily holding or has ordinarily held for a continuous period of not less than 5 years, any one or more posts carrying duties relating to accounts, costs accounts, audit, finance, taxation, company law and or secretarial work; 

(ii) being employed under a statutory authority, is ordinarily holding or has ordinarily held for a continuous period of not less than five years, any one or more posts carrying duties mentioned in clause (i) above; 

(iii) being employed under a local authority, , is ordinarily holding or has ordinarily held for a continuous period of not less than five years, any one or more posts carrying duties mentioned in clause (i) above provided the local authority has within its jurisdiction a population of not less than five lakhs of persons during each of the five years of his service; 

(iv) has served for a continuous period of not less than five years as a full-time paid assistant under a chartered accountant:
 

Members fulfilling above conditions may apply to the concerned Regional Office with the prescribed Fee and application in “Form 3” along with required documents for grant of Fellow Membership. Respective details and Application Form are available on the Institute’s website, vide link given below: 

http://www.icai.org/new_post.html?post_id=1564&c_id=89

 
 
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