Plz help (Industrial Trainee)

Respected Madam/Sir,

Please advise regarding the following matters-

1) Is Industrial Trainee entitled to be marked as present and paid by the employer for the days on which he/she appears for any examination or attends a course of academy of accounting conducted by the Institute and recognized by the Council in this behalf, treating the said period out of purview of absenteeism in view of the under-mentioned regulations?

As per clause 7 of regulation 59/72 pertaining to Articled/Audit Assistants: “the days (including intervening holidays) on which an articled/audit assistant appears for any examination under these Regulations or attends a course of academy of accounting conducted by the Institute and recognized by the Council in this behalf, shall not be treated as leave but would be treated as period actually served as an article/audit assistant.”

Although, the Form 104 contains endorsement as regards to leave and discipline for the trainee which read as “…… However, for matters of discipline and leave, the apprentice shall abide by the Rules and Regulations of the Employer.”

Thus, there appears a contradiction as per regulation 59/72 and the extract enumerated above in form 104.


2) Vide Clause 1 of regulation 59/72 which states that “An articled/audit assistant shall earn leave at the rate of one-sixth of the period for which he has actually served excluding from such period, the period for which he has been on leave subject to a maximum of 180 days”.

Am I, as an industrial trainee, entitled for the same?

Employer is asking for related regulation,so plz specify that also.

Hoping for a timely response from your side.

Replies (2)

yar for this kind of query its always advisable contact with inst .. because procedures are changing continiously

Can a Part time practicing CA sign a audit report?, If yes, how many, is there any limit?

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 17 August 2026
Article Assistant

Jain Ankit and Co

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
12 August 2026
Deputy Manager - Finance

RoamPrime Technologies Private Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details