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Articleship query- pls clarify

Aparna Sekar (Srirangam) (92 Points)

13 February 2013

HI,

My Sister's College 2nd year ends in May. She cleared IPCC in nov.2012 attempt. She wishes to go for Correspondence from 3rd year. She has planned to join articleship in April, so that she could try final exam in nov 2015. She has planned to get leave from her principal for sem exams alone.

Can she do like that, as per the rules?

THANKS GUYS,

BUT, SHE WILL HAVE COLLEGE IN APRIL. SHE HAS PLANNED TO GET LEAVE FOR ENTIRE APRIL FORM COLL, AND GNG TO ATTEND SEM EXAMS IN MAY. NO PRO IN GETTING LEAVE FORM AUDITOR. BUT MY Q IS CAN SHE DO BOTH REGULAR COLLEGE AND ARTICLESHIP IN THE SAME MONTH OF APRIL, BY NOT GOING TO COLLEGE, AND ONLY ATTENDING OFFICE. CAN ARTICES BE DONE ALONG WITH HER NAME IN REGULAR COLLEGE ATTENDENCE?

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12 Replies

CA Ashish Pathak (Employed at Cipla Ltd.) (2779 Points)
Replied 13 February 2013

Yes of course she can take leave for any exam. There is no rule as such that bars articles from leave for college exams. Its upto her employer to allow her leave or not. But usually they do allow study leave for graduation. Good Luck to your sister for exams.

2 Like

CA Ashish Pathak (Employed at Cipla Ltd.) (2779 Points)
Replied 13 February 2013

And it would be better if she talks about this to her employer before joining the articleship.

Ganeshbabu K (Audit and Tax Advisory) (48559 Points)
Replied 13 February 2013

yes.

after joining in articleship

if principal agrees article student can take leave with the permission of the boss...\

1 Like

RUPESH CHOUDHURY (Student) (484 Points)
Replied 13 February 2013

Dear Aparna,

I don think its possible to do articleship simultaneously along with regular college,notwithstanding the fact that she'd take leave from college.The following options may be worked out:

Join articleshio in May
shift to classes of evening batch,if possible

But please refer to the articleship handbook for referene ultimately before u take any decision.

CA Bhargav Nathwani (CA in Practice) (8307 Points)
Replied 14 February 2013

Ya It is possible by following Rule.

Declaration of College timings on form-112. Office time must not start on or after 11:00 AM and not complete on or before 5:00 PM. College principal stampt and signature required in 112.

There is no such rule for not going college and etc,, Officially you r getting degree of B.com with your Articleship training then It is proved that , You should declare to Institute by filling form-112.

Ajay Mishra (Company Secretary) (74332 Points)
Replied 14 February 2013

PURSUANCE OF OTHER COURSE OF STUDIES

With the permission of the Institute a student can pursue one course of study at a time. A student has to submit application in Form No.112 to the appropriate Regional Office of the Institute seeking permission to pursue other course of study within one month of joining the college/ course. The office shall grant permission within one month from the date of receipt of Form No.112. The students currently undergoing graduation or other course under general permission, which was given for the articled assistant to pursue graduation course, is withdrawn; therefore should obtain the permission within six months of issuance of new guidelines. The students shall, however, be permitted to complete the academic session/year currently undergoing and switch over to correspondence courses or institutions where no classes are conducted between 11.00 a.m. and 5.00 p.m. on any working day. The certificate portion in Form No.112 indicating college timings etc. shall be countersigned by the Principal of the college with the seal and stamp of the college and also indicating the telephone number and full address of the college.

In the event of breach of these guidelines and not taking permission as required, the articles already undergone shall be derecognised for such period as the Institute may decide. In case an articled assistant is found not undergoing articles in the manner prescribed, he shall be debarred from appearing in the exam up to 3 consecutive exams besides cancellation of such period of articles. The concerned member who allowed him to be such an articled assistant be subject to punitive action besides withdrawing either partly or fully his eligibility to train articled assistant. In Peer Review, the Reviewer be required to verify whether training is imparted to the articled assistants in the manner prescribed.

2 Like

Ajay Mishra (Company Secretary) (74332 Points)
Replied 14 February 2013

LEAVE

A trainee earns leave at the rate of one–sixth of the period actually served by him. Leave due is ordinarily granted, if reasonable notice has been given by the trainee to his MIT / Principal.

In order to prepare for the examinations of the Institute, a trainee is granted leave for a period of 2 months or to the extend of leave due, whichever is less. However, the trainee should make an application for such leave at least 15 days in advance. The days on which a trainee appears for the examination conducted by the Institute (including intervening holidays) are counted as a period on duty.

1 Like

NIKUNJ M GAJJAR (Article & Senior Audit Assistant) (135 Points)
Replied 18 February 2013

Sir,

My articleship got started on 25-8-2011, Before start up of my articleship, I had already provided my Auditing services for the period from 06-10-2010 to 25-8-2011, to a chartered accountant, where my articleship is going on.

Can I get benefit of additional leaves (1/6th of actual additional period served) during my articleship ?

Actually fact is that, for financial adjustment purpose during those 9 months of additional service, I was getting my salary from a company which is our one of the client company,

Actually i had worked under that CA only, but on paper i was an employee of one of our client company.

Please guide me..

Nikunj Gajjar

Ahmedabad

Ajay Mishra (Company Secretary) (74332 Points)
Replied 18 February 2013

Dear Nikunj.......

The Institute will consider your article ship on the basis of submitting of Form-102 and 103. The date mentioned in such forms will be as a proof of starting your article ship and nothing beyond this will be considered.

1 Like

RUPESH CHOUDHURY (Student) (484 Points)
Replied 18 February 2013

Dear Nikunj, I fully agree with Ajay sir.But on the grounds of humanity ur boss hould sanction some additional leaves and u should also rightfully claim so..

1 Like

NIKUNJ M GAJJAR (Article & Senior Audit Assistant) (135 Points)
Replied 18 February 2013

Thanks,

Ajay Sir,

Actually under regulation 74, - leave to an article assistant, it is specified in 2nd para that An audit assistant who has served as an articled assistant before the commencement of his audit service shall, in addition to the leave earned under this regulation, be entitled to leave earned and not availed of by him as an articled assistant, subject to a maximum of two months.

But on paper I have been an employee of a client company, but not of that CA.

then will i get additional leaves for additional period served.