Registrations of article

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Querist : Anonymous

Querist : Anonymous (Querist)

18 September 2012 when a ca can registere article ...??after getting cop or after one year of cop ...???

Ajay Mishra

Ajay Mishra (Expert)
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19 September 2012 Hi

The Chartered Accountants Regulations, 1988 with regard to the eligibility to train the articled assistants has been amended vide Notification dated 17th August, 2007. (Refer September 2007 issue of the CA Journal). As per the amended Regulations, the eligibility of practising member to train articled assistant/s.

An associate or fellow in continuous practice for a period up to 3 years will be eligible to give article ship to only one student.

Querist : Anonymous

Querist : Anonymous (Querist)

20 September 2012 means he can trained article ....

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Got it! You’re asking when a Chartered Accountant (CA) can register an articled assistant—is it immediately after getting the Certificate of Practice (COP) or after one year of holding COP?

Here’s the clear explanation based on the Chartered Accountants Regulations, 1988, and the amendments made in 2007:

When can a CA register an articled assistant?
As per the amended regulations (Notification dated 17 August 2007):
A CA holding a Certificate of Practice (COP) can register an articled assistant immediately after getting the COP.
There is no need to wait for one year of COP to start training articled assistants.
Eligibility conditions:
A CA in continuous practice for up to 3 years can train only one articled assistant at a time.
After completing 3 years of practice, the CA becomes eligible to train more than one articled assistant.
Summary:
CA Status Number of Articled Assistants Allowed When can registration be done?
Newly certified CA with COP 1 Immediately after getting COP
CA in practice > 3 years More than 1 After completion of 3 years of practice
So yes, a CA can train articled assistants right after getting the COP without waiting for one year.

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