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Guidelines for training of Articled Assistants outside India.
May, 28th 2008

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) The member in practice shall have a professional address in India in his own
charge or in charge of another member .

iv) 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.

v) The period of practical training shall be 3 years 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.

vi) 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

vii) The terms & conditions contained in Regulation 54 dealing with secondment shall
be applicable to the articled assistants receiving training abroad.

viii) The Principal shall send training reports as prescribed alongwith the service
certificate to be issued in Form 109 & 108 as the case may be

ix) 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.

x) 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 rates is specified in respective
national currencies of the countries concerned instead of Indian rupees.

xi) 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

 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

Further conduct of training will be regulated as per provisions of the relevant Regulations
as follows: -

Regulation 60: Working hours of an Articled Clerk
Subject to such directions as may be issued by the Council, the working hours of an articled
clerk shall be 35 hours per week to be regulated by the Principal from time to time.

Regulation 65: Articled clerk not to engage in any other occupation
Without the previous permission of the Council, obtained on application made in the
*approved form, no articled clerk shall, during the period of his service as an articled clerk,
take any other course of study or training, whether academic or professional, or engage in
any business or occupation.

Regulation 66: Enquiries against articled clerk

(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 clerk
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 clerk 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 clerk 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 clerk is found guilty, reprimand the articled clerk 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 clerk, 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 clerk or audit clerk by any member.

Regulation 67: Complaint against the Principal

 1) Where an articled clerk makes a complaint against his principal on a matter
 concerning his training as an articled clerk, 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 clerks 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 clerk to be accepted as additional articled
 clerk by a member, notwithstanding anything contained in Regulation 43.

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