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Chartered Accountants

598 Points Posted on 05 November 2008

No. of Article can be taken by a CA as follows:

1. FCA 10 Articles

2. ACA 4 Articles

Article

20 Points Posted on 06 November 2008

Dear Rashid,

((Applicable to members practising the profession of chartered accountants in his individual name or as proprietor or as partner)

Category Period of continuous practice Entitlement of articled assistant or assistants

(i) An associate or fellow in continuouspractice for a period upto 3 years	1
(ii) An associate or fellow in continuous practice for any period from 3 years to 5 years	3
(iii) An associate or fellow in continuous practice for any period from 5 years to 10 years	7
(iv) An associate or fellow in continuous practice for any period from 10 years	10

TABLE-II

((Applicable to members who are in full time salaried employment under a chartered accountant in practice or a firm of such chartered accountants)

Category Number of full time salaried employees – irrespective of whether associate or fellow Entitlement of articled assistant or assistants

(i) Upto 100	1 per employee
(ii) Between 101 and 500 100 + 50% of the number of such employees above	100 (i.e., a maximum of 300)
(iii) From 501 or more 300 + 20% of the number of such employees above	500