As you are aware, the Council of the Institute, under Regulation 65 of the Chartered Accountants Regulations, 1988 has permitted Articled Assistants to pursue/attend, with prior permission to be obtained from concerned Decentralised offices, only one course simultaneously with CA course subject to the condition that the classes being attended for such permitted courses do not overlap with the Principal`s office hours.

The Executive Committee of the Council of the Institute, has had an occasion to consider certain instances of breach of the above Regulation 65 / relevant decision of the Council and taking a serious view of the matter, it has decided to impose severe consequences by delaying grant of Membership for substantial period as deemed fit corresponding to quantum of overlapping period between office timings of the Principal and attendance at the classes. 

It has also been decided that the conduct of members/employers concerned would also be simultaneously examined and appropriate action initiated against them, whenever required.

Members and students are therefore hereby cautioned to be careful in observing the provisions of the Chartered Accountant Regulation / decisions of the Council.