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Articleship

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Querist : Anonymous (Querist)
22 May 2012 what to do if your employer(CA) is not giving stipend?
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CA. Dashrath Maheshwari

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CA. Dashrath Maheshwari (Expert)
22 May 2012 As per The Chartered Accountant Regulation, 1988, Every principal engaging and training articled assistant or assistants, under regulation 43, shall pay every month to such assistant a minimum monthly stipend, at the rates specified. The stipend under this regulation shall be paid by the principal to the articled assistant either (a) by a crossed account payee cheque every month against a stamped receipt to be obtained from the articled assistant; or (b) by depositing the amount every month in an account opened by the articled assistant in his own name with a branch of the bank to be specified by the principal. In case of non payment of stipend, article assistant can take transfer/termination of articleship under regulation 56(1) and Principal can be impounded under code of conduct.
-- Dashrath Maheshwari
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