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Querist : Anonymous

Querist : Anonymous (Querist)

14 April 2012 HII..my cousin is a working partner in a business firm & also a c.a. student.He comes to office of his business from 8:00 Am to 10:00Am. He want to join a practising chartered accountants whose office time is 11:00Am to 5:00Pm. can he do this.....is his position is differ if he join his business as a sleeping partner.....plz rply

Ajay Mishra

Ajay Mishra (Expert)
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14 April 2012 Hi

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.

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