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.

Ankur Garg

Ankur Garg (Expert)
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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

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