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22 September 2012 Can anyone please tell me how many article that a CA can have based upon his years of practice

Ajay Mishra

Ajay Mishra (Expert)
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22 September 2012 Hi

ELIGIBILITY TO TRAIN ARTICLED ASSISTANTS (AS PER THE REVISED REGULATIONS )

The Chartered Accountants Regulations, 1988 with regard to the eligibility to train the articled assistants has been amended vide Notification dated 17th August, 2007. (Refer September 2007 issue of the CA Journal). As per the amended Regulations, the eligibility of practising member to train articled assistant/s is as under.

(Applicable to members practising the profession of chartered accountants in his individual name or as proprietor or as partner)
(i) An associate or fellow in continuous practice for a period up to 3 years. (1 Article)
(ii) An associate or fellow in continuous practice for any period from 3 years to 5 years. (2 Articles)
(iii) An associate or fellow in continuous practice for any period from 5 years to 10 years. (7 Articles)
(iv) An associate or fellow in continuous practice for any period from 10 years. (10 Articles)

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