Following 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/Assistant) (ii) An associate or fellow in continuous practice for any period from 3 years to 5 years. (2 Articles/Assistants) (iii) An associate or fellow in continuous practice for any period from 5 years to 10 years. (7 Articles/Assistants) (iv) An associate or fellow in continuous practice for any period from 10 years. (10 Articles/Assistants)