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The requirement of compulsory practical training is an integral part of the Chartered Accountancy course. Keeping this in view, the Council has recently issued a statement to ensure that working hours of articled assistants do not clash with any other activity undertaken by the articled assistants. However, it has been brought to the notice of the Institute that some of articled assistants are attending coaching classes during working hours of articled training. It is hereby clarified that articled assistants are not permitted to attend coaching classes during working hours. As stated earlier, articled training is an important part of CA curriculum. To ensure that the articled training is carried out seriously and in the manner prescribed by the Institute, the Institute will now be collecting information from various sources adopting various methodologies about private coaching classes/centres, its timings, brochures/pamphlets of such classes/centres, students registered/undergoing coaching and faculty engaged thereat etc. On the basis of the information so collected or coming to the notice of the Institute, appropriate action will be taken against such students as are found violating the Regulations and the guidelines issued by the Council. Attention in this behalf is invited to Regulation 66, which reads as under:-

Regulation 66: Enquiries against articled assistant

“(1) Where a complaint or information of any misconduct or breach of Regulation 65 or breach of any of the covenants contained in the articles is received against an articled assistant from his principal or any other person, the President or the Vice-President as the Executive Committee may decide from time to time, may cause an investigation to be made.

(2) The Executive Committee may, on a consideration of the report of the investigation and after giving the articled assistant an opportunity of being heard, make any of the following orders, namely;-

    1. direct that the papers be filed and the complaint be dismissed, if the Executive Committee finds that the articled assistant is not guilty of any misconduct of breach of Regulation 65 or breach of any of the covenants contained in the articles; or

    1. if the articled assistant is found guilty, reprimand the articled assistant or cancel the registration of articles or direct that any period already served under such articles shall not be reckoned as service for the purpose of the period of practical training specified in Regulation 50.

(3) The articled assistant, the registration of whose articles has been cancelled under this regulation, shall not, except with the permission of the Executive Committee be retained or taken as an articled assistant or audit assistant by any member”.

Members are also hereby advised to maintain proper attendance records of each of the Articled assistants undergoing training under them and not to allow them to indulge in any other activity including attending coaching classes during working hours of articled training. Members/students are requested to send information about the coaching classes/centres such as timings, pamphlet, brochures/advertisement, faculty engaged and articled assistants attending coaching classes during working hours, to the Institute. The information may be sent to the Director, Board of Studies, C-1, Sector I, Noida – 201 301,


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