Limit on no. of articled assistants
This query is : Resolved
31 July 2012
A Chartered Accountant holding membership no. and COP from 8th December 2010 enrolled his 1st article(intern) in June 2012. If his no. of years in Practice is 0-3 years, then he is entitled to 1 article and if it 3-5 years then 3 articles. Now the question, when does his 1st phase of 0-3 years finish? Does it complete on 31st December 2012 or does it complete on 8th December 2013? I heard Calendar year is taken into account but am not sure. Please advise.
31 July 2012
i dont think but it should be exactly 3 years ....not calander years
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31 July 2012
Year is counted from the date he became the member of the Institute and NOT on calendar year basis.
So, his 3 years will complete on 7 Dec 2013.
So, his 3 years will complete on 7 Dec 2013.
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