Articleship: Certain Rules

The Chartered Accontantcy course in India entails three years of articleship – that has now been elongated to three and half years. (Update: Articleship duration was increased to three and half years when PCC was introduced in 2006-07. But since 2009, under IPCE, it is back to three years). However, there are certain information that is not normally available. So, the not so common rules and information that I have found through my struggles during articleship (and even later while answering replies to queries of student on this blog) are:

1) Holiday

An articled assistant is entitled to all gazetted holidays that is given by the Government of India and adopted by the institute. So, in whichever day the Institute has a holiday – the Articled Assistants are also entitled to a holiday. Also, Sundays are holidays and not leave. Even Saturday could be a holiday, if the Firm follows five day week. The point is – any holiday or a normal weekend holiday would be counted as part of articleship.

(Practical aspect of gazetted holidays)

The only exception is where the Article has taken a long duration leave say from 1st of month to 20th of a month. So any Sunday or holiday falling in between the duration of leave would get counted as part of leave.

2) Leave

An Articled Assistant is entitled to leave amounting to one sixth of period actually served. So, if you see the word ‘actually’, it makes the quantum of leave very dynamic to calculate. So, as per the institute, if someone is in three years of articleship. that means – total number of days = 365 x 3 = 1095 days.

Suppose leave taken is 180 days
Then, number of days actually served = 1095 – 180 = 915 days
Now, 915 / 6 = 152 days
So, excess leave taken = 180 – 152 = 28 days : which the Article will have to serve additionally to his normal duration of articleship – if he has already taken 180 days leave !

Consequently, the maximum number of leave permissible in a three year articleship is 155 days. And for a three and half year articleship it is around 180 days. These permissible / entitled / eligible leave are all paid leave. Read the section Stipend during Leave.

Leaves that are Part of Articleship

This is like taking leave from office – but not leave from articleship! And in attendance records – these should be counted as days present with appropriate note.

So, if one is attending any Seminar/ conference/ training courses organised by the institute or appearing in any exam of the institute, those days are counted as part of articleship. So, if one is attending the three month training session organised by the institute then those three months of training are part of your articleship training.

Also, in case of ITT training, 20 days are specified as part of articleship. So if someone does ITT while doing articleship – upto 20 days period is part of articleshp – excess of that period (even if it be due to fault of institute in taking more than 20 days for 100 hours training) would be counted as leave.

Also, if one is attending GMCS while doing articleship, that period (90 hours) would be counted as part of articleship and not leave. Usually GMCS is finished in 2 weeks flat.

Similarly if one is appearing in Exams conducted by ICAI like Inter / Final while doing articleship – then that period of exam (inclusive of vacant days in between that exam) would be counted as part of articleship training. ICAI Clarification

Also, training in the Territorial Army, the Home Guards or any similar organization approved by the Council – upto sixty days in a year – shall be treated as period actually served under articles. (It is not clear whether NCC is included in this)

Leaves for Exams of ICAI

During articleship period, as per rules, maximum leave allowed for appearing in exams of ICAI is 3 months. Over and above this it is discretion of the Principal. The Principal cannot deny this 3 months leave for exams. This 3 months is cumulative ie. this is total – it has not been segregated to different exams like Inter or Final. So if one takes one months leave for inter level – s/he would have 2 months leave available for finals. This period of three months is counted as part of the total eligible leave entitlement.

2)(A) Excess Leave

It is possible that an Articled Assistant takes leave in excess of what s/he is entitled to take. In such case, as per the rules :

(1) No stipend is payable to the Articled Assistant for the period of excess leave. This means that under whichever Principal the student has taken excess leave – the student is not entitled for stipend during the period of excess leave.

(2) At the time of service of excess leave, the student is not allowed to take any leave ! (This may seem impractical. But ICAI does not want students to take excess leave. And even if there is excess leave, the duration should be as minimum as possible. Also, if the excess leave is ten to twenty days, the Principal may be able to adjust it by making the student work at office for such excess period without actually going through the additional formalities)

The options available to students who have taken excess leave are as follows:

1) Case 1: If you want to continue with the same Principal: Fill Form 108 (as the previous Deed Period has ended). And also Fill Form 107 (Supplementary Deed) to continue under the same Principal. When the supplementary deed period ends, then again Fill Form 108.

2) Case 2:If you want to do excess leave period training with another Principal: Fill Form 108 (as the previous Deed Period has ended) and discontinue under the old Principal. Thereafter, join the new Principal and enter into a fresh period of Articleship by filling form 103 and 102. When you finish this period of excess leave training then again Fill Form 108.

3) Case 3:Adjustment of excess leave for the purpose of industrial training:From Practical cases, it seems that ICAI also allows to adjust the excess leave with industrial training – till it doesn’t violate the minimum 9 months and max 12 months rule. For example, if one has 4 months of normal training remaining, and 6 months of excess leave (excess leave calculated as per total articleship period, not prorata calculation), it is possible to do industrial training for 10 months period. In such case the termination form would be 109, and thereafter joining the industrial training with the relevant prescribed forms like 104. When industrial training is finished, then Form 105 is to be sent.

4) Case 4:Leave during period of service of excess leave: During service of excess leave period, no leave is allowed. This is an impractical provision by the institute. However if leave is taken during period of excess leave, then such excess leave has also to be served. But perhaps to find a way out, if any leave has been taken during service of excess leave – that can be served ‘informally’ under the Principal in continuity. It is perhaps because of this reason, that ICAI does not ask for any records even if Form 108 is submitted late (late upto 3 years!). Only late fee is levied.

(Remarks: If we extend this situation of Case 4 to Case 1, then unless there is too much of excess leave, the Principal & Article can save themselves from unnecessary paperwork of 107 procedures – but this may involve doing some adjustments with attendance records. This is often resorted to if excess leave is of small duration like 15 – 20 days)

In general the thumb rule is that when termination is taken at end of deed period (with or without excess leave), the termination form is 108. And if termination is taken in between the deed period, the termination form is 109.

Here one should also remember that transfer during service of excess leave is not possible except in exceptional case of death / discontinuity of Profession by Principal

I must add, that the students should be careful not to get into such complications of ICAI, and instead try to finish the articleship training within the stipulated period. All rules and regulations apply on the student when s/he is an Article. The moment Articleship is finished, the student is no longer bound by the restrictive clauses of articleship

3) Working Hours / Timing of Work

The institute clearly states that the article has to do 35 hours of training per week. As the institute puts it, the office for the Article should not start before 9 AM and not end after 7 PM. And that the office should not start after 11 AM or end before 5 PM. The duration of 35 hours is exclusive of lunch period! The institute even says that work hours should not exceed 45 hours a week – and whatever excess hours over and above 35 hours has been worked by the Article should be compensated by providing set-off.

Meaning of Compensatory Leave / Set-off: The trainee can claim set-off for each excess hours put in work. For example if the trainee has worked 40 hours in week A, then in some other week B he can work 30 hours and claim set off for the 5 hours that s/he had worked excess in week A.

Another example – say, in a 6 days week with 6 hours work each day – suppose in a week, the trainee has put in extra 6 hours ie. total hours worked in a week comes to be 42 hours. Then the student is entitled for one day compensatory leave ie. the student can take one day leave, but that one day would not get counted as leave, as the student has already put in those hours of work.

Apart from this, 35 hours of work does not mean, that the student should be working 35 hours. Suppose in the ‘lean’ season, the Principal does not have much work, and the student is sitting idle in the office half the time – then even that time is counted as work hours.

Good firms often compensate for excess work hours or work done during holidays. But not all principals do that. In reality, the article may have to put in on an average 7 to 8 hours per day, 6 days a week and without any compensatory leave! And if that is not enough, articles may be called to work even on Sunday or any Holiday – particularly during the season of statutory audit and tax audit. Once during the statutory bank audit, my office day started at 10 AM and ended on 4 AM the next morning! And then I was again ready at 10 AM, the same day – for ‘another’ day of bank audit – and even later on there was no compensatory leave! There have been many occasions when I had to do audit upto 10 PM or 12 Midnight, without any compensatory leave (or even relaxation in office time)!

ICAI Announcement relating to working hours.

ICAI Announcement relating to working hours (Dec 2010)

Procedure to Set Off Excess Hours Worked

There may be times in which the Article has put in more than 35 hours of work in a week. For example during Tax Audit season or during audit outstation etc. As per ICAI, proper credit needs to be given for such excess hours worked. The first things to remember is that such excess hours should be properly documented by proper notes / remarks in the attendance register.

Secondly, the excess hours worked is to be set-off from leave taken by the student. The proper procedure for set off is as follows:

Suppose the office works from Monday to Saturday ie. 6 days week. So, an average of 35 / 6 = ~6 hours per day approx (actual working hours excluding lunch breaks)

Calculation:

Actual Leave taken = 200 days.
Excess hours worked = 126 hours = 126 / 6 = 21 days that can be set-off against leave taken
Adjusted Leave = 200 – 21 = 179 days
No of days of articleship (3 yrs) = 1095 days
No of days worked (3 yrs articleship) = 1095 – 179 = 916 days
Eligible Leave = 916 / 6 = 153 days
So, excess leave = 179 – 153 = 26 days

The excess hours worked has to be set-off with leave and not with excess leave. Excess leave is a derived value.

Suppose the student takes no leave and works for excess hours. In such case, the only way to set-off is to provide him compensatory leave !

4) Using Articles for other work

This is something very bad on part of certain members of the institute that they consider the article as something of their personal servant. In mofussil towns, its quite common to find the helper / peon of the office getting 900 to 1500 per month, while the newly inducted Article gets 750 per month! I have seen articles being sent to get the scooter or the motorcycle of the principal repaired – and spending the day with the mechanic!

There are also some CAs, who apart from practice also have side business – which is often in name of some family member. In such situation, one can well find such CAs using the Article in the side business – the Articles being cheap substitute for full time employees. All such practices are against the rules of the institute.

On such kind of practices of the members, there is no control by the institute. Also, the article being a new entrant does not know what is right and what is wrong. Also, I have never heard the institute holding any awareness seminar for the Articles – instead, the seminars for students always relates to ‘future opportunities’!

5) Clarifications from Institute

For all purposes, the clarification from the institute for any matter relating to students, would have to be got from the regional level. The articled assistant, in my experience, never receives any clarification from centre. Moreover, the Secretary of the institute never answers to any query – even if that seems urgent. I can only surmise that perhaps, the institute thinks that anything written from Secretary is in the nature of ‘policy’. So one would be wasting time, if one is writing to the Secretary.

If you have any queries or grievances – follow the procedure – first write to the usual address that is provuded ie. ero/cro/etc@icai.org. If one does not receive a reply within reasonable time (say 4-5 days) – write directly to the Deputy Secretary of the region. Even after that if you dont get a reply in a reasonable time – say two to three weeks – then write directly to the Chairman of the region or the members of the Central Council from your region. Use the last option only in the end – you would be amazed at the speed with which you would start getting replies. But you have to follow the ‘due process’.

Update (Feb 2010): ICAI has launched a helpdesk called e-samadhan. The link is: http://www.icai.org/help/. The grievances posted here is given a “grievance number” by which one can check the reply to the query / grievance. ICAI gives a time limit by which reply would be posted – though it may not necessarily adhere to that time limit. But it does reply for sure and tries to solve the issue.

Extreme Situations

There may be extreme situations where the institute is not responding to your queries or application. It may be anything like ICAI not responding to your genuine transfer application or not sending you the study material or not clarifying any rule. It can be anything where you have even written to bosnoida@icai.org and also written to the helpdesk http://www.icai.org/help/, and you have been assured suitable action, but that action is not happening. In such frustrating situations the most appropriate method is to write separate emails (don’t cc, but write individual emails – though content may be same) to all of the following:

1) president@icai.org

2) Central Council members of your region (eg. for 2011-12, the emails of central council members can be had from http://www.icai.org/post.html?post_id=1525&c_id=198

3) Chairman of your region. (the email can be had from the regional council websites)
EIRC: http://www.eircicai.org/
NIRC: http://www.nirc-icai.org/
CIRC: http://www.circ-icai.org/
WIRC: http://wirc-icai.org/
SIRC: http://www.sircoficai.org/

6) Forms on Termination

For termination for transfer one has to fill form 109 (triplicate). For termination on completion of articleship training, the form to be filled is Form 108 (triplicate). All the three copies are filled in original. These forms are filled in triplicate so that:

1) One copy is sent to ICAI Regional Office
2) One copy is retained at the office of Principal
3) One copy is retained by the student

Form 108 is also known as “Service Certificate”.

If one is doing industrial training, then on completion of industrial training, the form of termination (service certificate) is Form 105.

Filling form 105 / 108 / 109: The filling of report of practical training is the trickiest part. However, as per the institute – the number of days that has to be filled under various heads has to be net of leave taken. So the formula is Total Period of Articleship = Total Period Served + Leave Taken

Termination: Exceptional Circumstances

Articleship is an agreement between two people. In most situations such legal agreement is also bonded by goodwill between the Principal and Student Article. Consequently, in most of the cases termination of articles would happen by mutual consent and also as per rules of ICAI. However, the world is not perfect – and there may be cases where the Principal for whatever reasons does not issue or delays issuing the Termination despite of the valid reasons and despite of the student having complied with rules of ICAI. For such circumstances, ICAI has two forms – Form 119 and 120 as a safeguard for the students. These are the two forms by which the student issues the termination himself / herself!

Form 119 (in lieu of 108) relates to termination when articleship period as per deed is complete.

Form 120 (in lieu of 109) relates to termination when articleship period is not over.

Transfer / termination procedure is detailed below.

Student Related Forms

ICAI may revise the forms from time to time. Now a days except for 102 and 103, all other forms can be used by direct download from the institute’s website (link above). These new forms also contain detailed instruction with them.

Delay in Submission of Forms

Forms should be submitted in time – the usual time for submission of forms is one month. However, there may be times when due to certain reasons there is delay in submission of student related forms – whether it be enrollment or registration or that related to termination.

Usually when there is delay in submission of termination related forms, the form has to be accompanied by a Condonation Letter and Late Fees.

However when articleship registration forms like 103 or 107 are submitted late, ICAI requires that certain documents be attached. This is primarily an anti dummy measure.

The details are in the following two links:

http://www.icai.org/post.html?post_id=1093

http://www.icai.org/resource_file/14497student_manual_30.pdf

7) Stipend during leave

As per the institute, the Articled Assistant has to be paid minimum of stipend stipulated even if he is on leave. However, there is no upper limit, if the Principal wants to pay more, s/he is free to pay such higher stipend even for the leave period.

However, no stipend is payable for excess leave taken. Excess leave meaning leave over and above the eligible leave.

It is again a matter that there are principals who deduct from minimum stipend even if the article takes one or two days leave.

Moreover, there are Principals who would prefer to delay payment of stipend by three – four month, with the belief that the article will not leave them if they hold on to their stipend. The simple rule of the institute is that the stipend has to be paid regularly and in time.

There is another related aspect – though in this matter there is no rule of the institute for the Articled Assistants. It is of ‘Out of Pocket Expense’ (OPE). Simply stated OPE is sort of allowance given for expense or food or conveyance, when the article goes to onsite audit, whether within city or outstation audit. Good firms often compensate their articles with reasonable OPE. However, there are many others who would cut corners even here and try to subsidize their firm from the pocket of their articles by denying them such OPE.

Practical Aspect of Out of Pocket Expense

8 ) Transfer from one Principal to another

One can take such transfer easily. However, the rule of institute is that one has to give a one month prior notice for it. Often, the Principal does not mind giving such release – but many times they do. That would really depend on the relation of Article with the Principal.

However, if one is in a real desperate situation and there are compelling reasons, the institute has the procedure where the Articled Assistant gives such notice to principal, and then fills the prescribed form and sends a copy to the Secretary – and within the prescribed time and with due process, the date of form filled by the Article is taken as the date of release from the Principal. However, this is again an untested rule.

Update: From April 2009, the transfer rules have been made very tough. The transfer can no longer be taken with “mutual consent” – but only under certain circumstances as specified by ICAI. Moreover, the Principal has now been given overriding powers on such matter. Details here

Update July 2010: ICAI has again relaxed transfer for those in first year of training. Now transfer in first year of articleship can be taken without restriction. Details at: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/ The Updated Notification on Transfer of Articles is at: http://icai.org/resource_file/19592announ10698.pdf

Before the Transfer

Under existing rules (applicable since July 2010):

Case 1: If the student is in first year of training: No prior approval of institute is required. However that does not mean that the transfer is automatic. Both the Article and the Principal must agree ! So, for such transfer, the Principal must agree. If the Principal agrees, then directly fill the Form 109 and send it to institute. The procedure is given in next section below.

Case 2: If the student has already completed first year of training: In such case the Prior approval of institute is required. Firstly the reason of transfer should come within the specified reasons in the circular (Amended Circular July 2010). If that is so,

(A) The student should write request for transfer on a plain paper addressed to ICAI. The student should NOT send Form 109 with the request for transfer application.

(B) Attach documents to substantiate the reason.

(C) Get the letter forwarded by the Principal (this would show that the Principal is in agreement for the transfer)

(D) The letter is to be sent to the Regional Office. The approval letter may take 4 to 6 weeks to arrive. This is because the approval is given from the Head Office and not from the Regional Office.

(E) If the approval comes, then just fill up form 109 and attach the approval letter. The procedure is given below.

Procedure of Transfer

For transfer of articleship from one Principal to another one has to fill form 109. The form is filled in triplicate. One copy is sent to Regional Office (RO) of ICAI, the other one is retained by the Principal’s office, and the last copy is retained by the Student. All the three copies are filled in original in pen. There are no carbon copies. The form sent to ICAI-RO is sent in a covering letter signed by the Principal. The RO in around two / three weeks time sends a letter of termination. The original is sent to the office of the Principal, and the copy is sent to the address of the student.

However, the student is not required to wait for the Termination letter and directly join the new Principal (even on the next day, if the new Principal is of the same city). While joining at the new Principal, the student will again have to do the same formalities as s/he did while joining articleship in the first instance viz. fill Form 103, 102, execute the Deed in Stamp paper. The only difference in the transfer case, the deed of articles shall be executed for the remaining period of articleship, and no fees is payable.

If one is taking transfer in the same region, then one will have to send the Form 103 to the same RO. If one is taking transfer to another region, then the student will have to send the Form 103 signed by the new Principal to the new RO.

After receiving the form 103 in case of the transfer, if the transfer is within the same region, then there is no problem as such, and the re-registration letter gets issued in normal course. However, in case of transfer to another region, the new RO on receiving the form writes to the previous RO, to transfer the file of the student. On receiving the student’s file from the previous RO, the new RO issues the re-registration form to the student. Usually in such cases of inter-regional transfer, there can be delays. In one of such inter-regional transfer from EIRC to CIRC, in my case, it took nearly three months for the file to get transferred – I had neither received the termination letter from EIRC, and off-course no re-registration letter from CIRC (as EIRC was not responding even to reminder letters from CIRC to transfer my file!) – eventhough I had joined the articleship in the new place. And, I had to pursue the matter right upto the Chairman EIRC. So, one should also keep ones documentation of transfer properly like even the Speed Post counterfoil – that helps one establish that the letter had indeed been sent and confirmation from Post office that the letter has indeed been delivered.

9) Additional Courses along with CA

ICAI allows one additional course to be taken up along with CA during articleship. That means that ICAI is not bothered how many courses one takes up during his enrolment in CA course. But during the period of articleship, the student is allowed to take up only one additional course. As per Regulation 65 of CA Regulations:

“Without the previous permission of the Council, obtained on application made in the approved form, no articled assistant shall, during the period of his service as an articled assistant, take any other course of study or training, whether academic or professional, or engage in any business or occupation.”

This means if you are undergoing articleship and also doing BCom, then that BCom is your additional course. Even for this you will have to fill form 112. However if you have completed your graduation and also undergoing articleship, then you can take up one additional course like MCom, CS etc.

The detailed latest circular of ICAI in this matter (Jan 2010): http://www.icai.org/post.html?post_id=4998&c_id=219

CA without Graduation?

CA is a Statutory Charter and also a Post Graduate degree that legally entitles one to do even PhD from different universities of India. Previously there was requirement of having university degree. However from the time of PCE and IPCE there is no need to have any graduation degree of any university to become CA. As per the existing Regulation 4 of CA Regulations 1988, a person shall be entitled to become member of ICAI if he has passed the CA Final exams and taken training as prescribed by ICAI.

So that basically translates into the situation that after 12th do CA – and one does not need to take headache of any college or university education! In fact it is unfortunate that ICAI no where clearly specifies this thing in any course or student related brochure. Infact, it really confuses students that alongwith the CA course, ICAI has entered into MoUs with Universities of India to provide CA students with B.Com / BBA degrees!

10) ICAI and its MoUs with IGNOU etc.

ICAI provides the facility to students to pursue Graduation and Post Graduation along with the CA course. For this it has alliance with institutes like IGNOU, BU, and NSOU. The good thing about this is – that while the papers of inter / PE2 / PCC / IPCC are taken into account for the ‘technical’ papers, one has to appear in additional papers like languages etc, and get the degree. The inter level papers are considered equivalent to Graduation papers and the Final level papers are considered equivalent to PG papers. The details of these courses are as follows:

Arrangement with Bharthiar Univ (BU) : For doing MBA with CA, students can enroll with BU along with CA course. And in that papers passed in CA exams are counted towards exemption of BU courses. So, the PE2/PCC/IPCC level pass would count toward exemption in UG courses BCom / BBA, and the pass in Final level courses would count towards exemption in MCom / MBA course of BU.

http://www.icai.org/post.html?post_id=3863

http://220.227.161.86/19936advertisement_for_BU-ICAI.pdf

Arrangement with IGNOU : ICAI has similar arrangement with IGNOU (though not for MBA, but for BCom and MCom)

http://220.227.161.86/7535announ1482.pdf

Arrangement with NSOU : Details of arrangement with Netaji Subhash Open Univ (NSOU), Kolkata

http://220.227.161.86/7606icai_bdp.pdf

Arrangement with UNOM : Details of arrangement with University of Madras (UNOM), Tamil Nadu

http://icai.org/new_post.html?post_id=7916&c_id=240

11) Position of the Principal / Member of the Institute

One of my previous principals would say – “the Chartered Accountants are like a tribe”. Simply stated, the institute would not listen to anything adverse by the articled assistant against his principal. Though there are various rules of professional ethics, even in worst cases where the case went upto high court – where the article complained that his principal is not giving stipend, not giving leave, making him work even on holidays – and there being documentary proof for it, the only punishment prescribed by the institute was a “reprimand” for the member.

So, for the would be article its better to study the person beforehand, under whom one wishes to take training. As one CA put it to me – “think again before taking up slavery”! (though in my opinion slavery is a hard word, but its equally true that some CAs prefer to lord over their articles rather than being friend /philosopher / guide)

11) (A)Secondment

ICAI Provides a facility to students, where the student can be ‘loaned’ by the Principal to another CA for a specified period. There is a good reason for this – all CAs dont have work related to different fields and at times, they may have work arrangement with other CAs. And even as such on request of the Article, the Principal can send the Article for secondment.

Secondment can be done for min 4 months and max 1 year. And the min 4 months under a CA has to be a continuous period. ie. technically one can do secondment under 3 CAs – in three different periods of 4 months each – however that is not practically feasible. On the other hand, one can go for one year secondment with a single CA.

Secondment can only be provided by the original Principal. And all forms like 109 or 108 etc can be signed only by the original Principal.

Link to Secondment Form

12) Conclusions

It is very clear, that the institute has made very good rules for providing training. However, many of the members in practice openly flout these rules – and the articled assistant has no way out except to change principal or suffers in ignorance. And anyway, there is no way out against whims of ones principal.

The other problem is also the structure of training. ie many of the articles undergo graduation course – there is the pressure of the icai’s other eligibility criteria like finishing the computer training to be eligible for the exam. Often this training is available only at specified cities – and also that these training places do not abide by the institute prescribed rules of finishing the course in a specified days – so the article has to take leave on his own account to be able to do such training.

Moreover preparing for the CA exam itself is a huge task – particularly when there is no organised classes organised by the institute. And then there are all sorts of rumours floating of how the institute doesn’t want its articles to pass or some sort of fixed quotas etc etc !!! Also, many of the coaching classes have their own timing and hefty fees.

The Articled Assistant has to handle the office, handle studies, appear for exams without getting sufficient leave, go for outstation audits, attend institute’s training session, give explanation to his principal if he could not attend office even due to illness, attend to auditee’s whims etc etc. All these makes the articled assistant a full time harassed person. (Another way to look at it would be it prepares the trainee for a multitasking life ahead!)

Worst of all, except for token lip service, the institute does not take any serious measures against its members who provide dummy articleship. So, if someone is seriously doing articleship – there is another breed of articles who have taken dummy articleship – and attending coaching classes – so in the exams, such ‘dummy’ articles usually do well.

As, I read somewhere, it is only in their moment of madness that someone decides to take up the CA course!

Final Exams – Eligibility to Appear

This section shifted to article on CA Exam Rules

Attestation of CA Final Exam Form

This section shifted to article on CA Exam Rules

Disclaimer: The rules relating to institute mentioned above are in force as on date of writing of this article. The page is updated from time to time. However, the rules of institute keeps changing from time to time – so one should check for the latest position with ICAI branch / BoS (Board of Studies) / helpline at http://icai.org/help. The other issues discussed relates to personal experience and observations.

Related Posts

1. CA Examination Rules
2. CA Articleship: How to Search for Firms for Articleship Training
3. So You Want To Do Articleship?
4. CA Articleship: Latest Changes
5. Articleship Training: The Areas of Training