Who can Keep Articles
This query is : Resolved
Guest
Guest
(Querist)
05 September 2010
My Friend has become CA in Nov 09.and i want to join him as an article.
I want to know is he eligible to train article.
My Friend has become CA in Nov 09.and i want to join him as an article.
I want to know is he eligible to train article.
Ankur Garg
(Expert)
06 September 2010
ELIGIBILITY OF A MEMBER TO IMPART TRAINING∗
As per Regulation 43(1) a member who is practising in individual name or in trade name as sole proprietor or in partnership is entitled to train the following number of articled assistants:
(i) If he has been in continuous practice for a period of not less than three years---
One articled assistant
(ii) If he has been in continuous practice for a period of not less than five years---
Two articled assistants
(iii) If he has been in continuous practice for a period of not less than seven years---
Three articled assistants
A member who is in salaried employment under a chartered accountant in practice or a firm of such chartered accountants are not eligible to train articled assistants.
Regards
As per Regulation 43(1) a member who is practising in individual name or in trade name as sole proprietor or in partnership is entitled to train the following number of articled assistants:
(i) If he has been in continuous practice for a period of not less than three years---
One articled assistant
(ii) If he has been in continuous practice for a period of not less than five years---
Two articled assistants
(iii) If he has been in continuous practice for a period of not less than seven years---
Three articled assistants
A member who is in salaried employment under a chartered accountant in practice or a firm of such chartered accountants are not eligible to train articled assistants.
Regards
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