29 June 2023
1.13 Articled Assistant Not to Engage in Any Other Occupation Under Regulation 65, an articled assistant cannot take up any other course of study or training, whether academic or professional, or engage in any business or occupation without prior permission of the Council. The permission may be granted to an articled assistant, for pursuing one additional course of study at a time during the period of his practical training on submission of request in the prescribed Form to the Institute in Form No. 112 duly certified by the Principal. (A) Permission to Pursue Other Courses During the working hours, the articled assistant is not permitted to attend regular college/other institutions for pursuing any course including graduation. Accordingly, college timings of such course should not be such (after taking into account the time required to commute) which clash with the normal working hours of the articled training. To ensure that the working hours do not clash with the graduation or any other course, if any, pursued by the articled assistant, each articled assistant registered on or after 1st April, 2008 shall be required to obtain specific permission from the ICAI for pursuing graduation or other course as permitted under the Chartered Accountants Regulations by submitting Form No.112, within one month from the date of joining the college or course to the ICAI. The Certificate in Form No. 112 indicating college timings etc. shall be counter-signed by the concerned Principal of the college with the seal and stamp of the College and also indicate the telephone number/s and full address of the College. Permission for pursuing a course alongwith articleship [Regulations 65 & 78, Form 112]. Regulation 65 of the Chartered Accountants Regulations, 1988, reads as under. “Without the previous permission of the Council, obtained on application made in the approved form, no articled assistant shall, during the period of his service as an articled assistant, take any other course of study or training, whether academic or professional, or engage in any business or occupation.” Articled assistants who are not adhering to the requirements of the aforesaid Regulations while pursuing another course alongwith articleship and who are declaring such a fact while applying for enrolment as a Member of the Institute and seek condonation for Breach of Regulation 65/78 for having not taken the permission at the appropriate time shall be viewed seriously. It has been insisted that students/articled assistants should pursue only one course alongwith articleship, even that be a graduation course and seek permission of the Council by filing of Form 112 duly certified by the Principal i.e. Chartered Accountant and the Principal of the College concerned within 30 days of taking admission. It may be clarified that during such period, even for pursing graduation/ post graduation course through distance education, necessary prior permission shall have to be obtained
For further details go through the Training Guide https://resource.cdn.icai.org/32541bos22393.pdf
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