Articleshp per

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 July 2013 Sir,
I have spent 5 hours of travelling from audit firm to home to conduct d firm audit.. Shall this 5 hours consider as my articleshp hour. Pls advice frnds.

Rajat Poddar

Rajat Poddar (Expert)
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11 July 2013 no.. they wont b considered..

Ajay Mishra

Ajay Mishra (Expert)
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11 July 2013 Hi

LEAVE/WORKING HOURS FOR ARTICLED ASSISTANTS
A trainee earns leave at the rate of one–sixth of the period actually served by him. An articled assistant shall work 35 hours per week. The articled assistant should undergo practical training in accordance with the guidelines of the Institute between 11.00 a.m. and 5.00 p.m. During the period, the articled assistant shall not be permitted to attend colleges/other institutions for graduation or any other course. Every articled/audit assistant shall submit, once in a year, a specific declaration duly countersigned by the Principal to the effect that he is regularly attending training and his college hours do not clash with his articles timings and that no coaching is undertaken by him between 11.00 a.m. and 5.00 p.m. on any working day.
The office hours of the principal for the articled assistants shall not be generally before 9.00 a.m. or after 7.00 p.m.
The normal working hours for the articled assistants shall not start after 11.00 a.m. or end before 5.00 p.m.
If the exigencies or nature of training so warrants, the articled assistant shall work beyond the normal office hours. However, the maximum working hours for the articled assistant should not exceed normally 35 hours in a week excluding the lunch break and in any case or circumstances should not exceed 45 hours per week. In case the articled assistant is required to work beyond 35 hours per week, he is entitled to compensatory leave calculated with reference to the number of completed hours worked over and above 35 hours per week. The principal shall ensure long working hours are not imposed on the article assistants on a regular basis and only in case of exceptional circumstances where time bound work is to be delivered the articled assistants may be required to work longer hours which will still be subject to a maximum of 45 hours per week. The principal shall be free to allow compensatory leave or off hours in lieu of extra working beyond 35 hours.
SECONDMENT/EXCHANGE IN THE CONTEXT OF ARTICLESHIP TRAINING
In order to expose the trainees at large to multi-disciplinary work variety of business situations, the arrangement of secondment under articleship training is provided by which an articled assistant can work under a different member of the Institute. Under the scheme of secondment an articled assistant is shifted to another member who is eligible to train articled assistant or who is eligible to train assistant under the scheme of industrial training. However, a member is not entitled to train more than two such articled assistants under secondment basis. Under the scheme of secondment, the period of training shall not exceed twelve months under a member other than the original MIT/Principal and in aggregate total period of training under secondment shall not exceed 1 year. If the secondment is made under industrial training, the periods served on secondment should not exceed 1 year.

Ajay Mishra

Ajay Mishra (Expert)
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CA Kumar Mukesh

CA Kumar Mukesh (Expert)
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11 July 2013
The Excess hours spent during travelling to conduct audit of firm can be said that hours actually served for training purpose & it can be used to componsate excess leaves (if any)with discretion of principle CA

Querist : Anonymous

Querist : Anonymous (Querist)

11 July 2013 Thanks a lot 4 quick response.

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