Cwa training
This query is : Resolved
13 February 2014
Can a Practising Chartered Accountant train a ICWAI student, for ICWAI articleship?
1. In such case, any permissions are required from the Institute?
2. Will the student be counted for the ceiling limit of the number of articled clerks?
1. In such case, any permissions are required from the Institute?
2. Will the student be counted for the ceiling limit of the number of articled clerks?
13 February 2014
not allowed as per ICAI regulation 44.
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14 February 2014
Members not to engage articled assistants under the bye-laws of the accountancy
institutions or bodies outside India. (Regulation 44)
Members entitled to train articled assistants under Regulation 43 as detailed above shall not engage
any articled assistant or articled assistant or apprentice by whatever name called under the byelaws
of any other Institute or Society or body unless the person concerned has been registered as a
student with any of the accounting institutions or bodies whose training is recognized by the Council
as being equivalent to the training prescribed for the members of the Institute under clause (v) of
sub-section (1) of Section 4 of the Chartered Accountants Act, 1949.
So isn't the ICWAI an approved Accounting Institute
Please clarify sir
institutions or bodies outside India. (Regulation 44)
Members entitled to train articled assistants under Regulation 43 as detailed above shall not engage
any articled assistant or articled assistant or apprentice by whatever name called under the byelaws
of any other Institute or Society or body unless the person concerned has been registered as a
student with any of the accounting institutions or bodies whose training is recognized by the Council
as being equivalent to the training prescribed for the members of the Institute under clause (v) of
sub-section (1) of Section 4 of the Chartered Accountants Act, 1949.
So isn't the ICWAI an approved Accounting Institute
Please clarify sir
14 February 2014
Members not to engage articled assistants under the bye-laws of the accountancy
institutions or bodies outside India. (Regulation 44)
Members entitled to train articled assistants under Regulation 43 as detailed above shall not engage
any articled assistant or articled assistant or apprentice by whatever name called under the byelaws
of any other Institute or Society or body unless the person concerned has been registered as a
student with any of the accounting institutions or bodies whose training is recognized by the Council
as being equivalent to the training prescribed for the members of the Institute under clause (v) of
sub-section (1) of Section 4 of the Chartered Accountants Act, 1949.
So isn't the ICWAI an approved Accounting Institute
Please clarify sir
institutions or bodies outside India. (Regulation 44)
Members entitled to train articled assistants under Regulation 43 as detailed above shall not engage
any articled assistant or articled assistant or apprentice by whatever name called under the byelaws
of any other Institute or Society or body unless the person concerned has been registered as a
student with any of the accounting institutions or bodies whose training is recognized by the Council
as being equivalent to the training prescribed for the members of the Institute under clause (v) of
sub-section (1) of Section 4 of the Chartered Accountants Act, 1949.
So isn't the ICWAI an approved Accounting Institute
Please clarify sir
14 February 2014
no it is not covered under Section 4.
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