Articles

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

24 March 2012 How many articles can a CA keep during the 1st 3 years of Practice...

I have recently heard that you cannot keep any article in the initial period of 3 years.

Is it true?
Has there been any such amendment?

If no, then tell me the limit.

Regards

Ajay Mishra

Ajay Mishra (Expert)
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24 March 2012 Hi

As per Regulation 43(1) a member who is practising in individual name or in trade name as sole proprietor or in partnership is entitled to train the following number of articled assistants:

1.If he has been in continuous practice for a period of not less than three years (one articled assistant).

2.If he has been in continuous practice for a period of not less than five years (two articled assistant).

3.If he has been in continuous practice for a period of not less than seven years (three articled assistant)

Regards

Querist : Anonymous

Querist : Anonymous (Querist)

24 March 2012 So if someone is less then 3 years then he cannot keep a single article???

When has this change came???

Querist : Anonymous

Querist : Anonymous (Querist)

24 March 2012 Or is this change yet to be in force??

Ajay Mishra

Ajay Mishra (Expert)
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24 March 2012 No,

He can not entertain article if he/she has less than three years.

Ajay Mishra

Ajay Mishra (Expert)
Follow

24 March 2012 Hi

Effective from 17.08.2007.

For more details go to the following link:

https://220.227.161.86/14461m_impart.pdf

Querist : Anonymous

Querist : Anonymous (Querist)

26 March 2012 Please see the notification again sir.

It is upto 3 years and not after 3 years.

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