LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Are Working Hours counted in Articleship?

Sumit B Choksi (CA Final) (422 Points)

15 July 2011

My articleship is ending this November 2011. I have a extension of about 4-5 months. But i have worked for long hours in office. We also maintained a office dairy. I have recorded my office timings in the dairy. Now on calculation of total working hours my extension gets reduced to 1 month.

1. Now the main question is are working hours really counted in Articleship?

2. If Yes then is there a method presribed by ICAI for calculation of working hours?

3. Are there fields/columns in the Form for completion of Articleship?

4. Are full 24 hours to be counted as working hours in Outstation Audits?

There are lots of other questions as well. I request you all to please help me as this matter as we all know is very important to us.

Reply
Follow
Share

5 Replies

(Guest)

as per rules & regulation of ICAI for articleship if u work for more than 35 hours in week then no. of hours worked over and above 35 hours is eligible for set off .................

CA ADITYA SHARMA (CA IN PRACTICE ) (16719 Points)
Replied 15 July 2011

no of hours can not be set off

Sumit B Choksi (CA Final) (422 Points)
Replied 15 July 2011

This is where the problem is...

Some people say it is counted and some say it is not counted...

I am also not getting appropriate answers from the Institute people...

(Guest)

https://indiapoint.net/ca/2008/10/31/articleship-certain-rules/

go to point no.3) working hours and timeing of work

and also check out this

https://www.icai.org/post.html?post_id=3220&c_id=240

The Council has considered the issue regarding the working hours of the articled assistants. The Council is of the view that the article training is an important part of the CA curriculum and the same needs to be carried out in accordance with the scheme framed by the ICAI in this behalf. Accordingly, to clarify the doubts being raised by various quarters about the working hours of the articled assistants and for pursuing graduation/other course, the Council decided to issue the following directions:-

The articled assistants should undergo practical training in accordance with the Chartered Accountants Regulations, 1988 as explained hereinafter.

The working hours for the articled assistants shall be 35 hours in a week excluding the lunch break.
The office hours of the Principal for providing article training to 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.
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.
In case of the exigencies of work with the Principal, an articled 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 week.
The facility of allowing flexible office hours stands withdrawn.