Assist Manager
21 Points
Joined November 2010
Dear All
As per CA regulations 1988 an articled student can undergo industrial training during his last year of articles
And the industrail training period should not be less than 9 months and should not exceed 12 months
and the details are as under
From CA Regulations 1988-Regulation no:51
51. Industrial Training
10[(1) An articled assistant who has passed the
Professional Competence Examination or Professional Education
(Examination-II) or Intermediate examination under these
regulations may, at his discretion, serve as an industrial trainee
for the period specified in sub-regulation (2) in any of the
financial, commercial, industrial undertakings with minimum
fixed assets or minimum total turnover or minimum paid-up
share capital as may be specified by the Council or such other
institution or organization as may be approved by the Council
from time to time:
PROVIDED that the articled assistant has intimated to his
principal his intention to take such industrial training at least
three months before the date on which such training is to
commence.]
11[(2) The period of industrial training may range
between nine months and twelve months during the last year of
the prescribed period of practical training.]
(3) The industrial training shall be received under a
member of the Institute. An Associate who has been a member
for a continuous period of at least three years shall be entitled to
train one industrial trainee at a time and a fellow shall be entitled
to train two industrial trainees at a time, whether such trainees
be articled assistants or audit assistants.
(4) An agreement of training shall be entered into in the
form* approved by the Council.
(5) On satisfactory completion of the industrial training,
* Form `104’ of Appendix No. (1).
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the member training the industrial trainee, shall forthwith issue
to the trainee a certificate in the form* approved by the Council
in respect of the training undergone under him and forward a
copy thereof to the Secretary.
(6) The period of industrial training referred to under this
regulation, shall be treated as service under articles for all
purposes of these Regulations, provided the certificate referred
to in sub-regulation (5) is produced.
For list of companies eligible to provide training please find the attachment
All the best
CA K Mahesh Babu