Employment during articleship

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SREEJITH PONNETH

Finance Controller

51 Points Posted on 22 June 2016

Hi All,

One of my friend completed articleship working days and now he is on leave. He will be officially completing his 3 years of articleship at the end of Nov'16 (i.e. he has completed 5/6th of his working days). He wanted to work as employee under different employer before getting his Form 108 signed from his principal i.e. 5 months before eligible to get his Form 108 signed. Can he do so.?

Replies (4)

CA Gyati Gupta

In Practice

4784 Points Posted on 22 June 2016

I think he needs prior permission of ICAI, as Institute has provided the provision of leaves keeping in mind the time for study and if such time is applied in other work, then the same must be reported to ICAI.

CA Harshal Totla

Chartered Accountant

1575 Points Posted on 22 June 2016

Hii,
As per Regulation 65: Articled clerk not to engage in any other occupation-
“Without the previous permission of the Council, obtained on application made in the approved form, no articled clerk shall, during the period of his service as an articled clerk, take any other course of study or training, whether academic or professional, or engage in any business or occupation.”
It means without approval of icai you cannot take up an employment during Articleship. So you can apply but as per my view icai will not give you such permission but you can try your luck.

Regards