No. Of Eligible Article Assistants Under Practicing C.A.
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An associate or a fellow member, who has been in practice continuously, whether in India, or
elsewhere or an associate or a fellow who is employed as a paid assistant with a chartered accountant in practice or in a firm of such chartered accountants shall only be eligible to engage an articled assistant or assistants:
In the case of an associate or a fellow practising outside India, the Council may impose such additional terms and conditions as it may deem fit.
Effective from 17.8.2007 the entitlement of members in practice to train articled assistants is as follows :
Category Period of continuous Practice Entitlement of articled assistant or assistants
- An associate or fellow in continuous practice for a period upto 3 years : 1 Article Assistant.
- An associate or fellow in continuous practice for any period from 3 years to 5 years: 3 Article Assistants.
- An associate or fellow in continuous practice for any period from 5 years to 10 years: 7 Article Assistants.
- An associate or fellow in continuous practice for any period from 10 years:10 Article Assistants.
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Comments
SIVA RAMA KRISHNA V.V
08-Dec-2016 , 11:28:59 amSir, Suppose a CA stated his practice in 1990. Due to non payment of Member Ship Fee and COP Fee his name was removed from the list of members in the Year 2004 and his COP has been with drawn in the year 2004 Subsequently, the CA, in the year 2008 has applied for restoration of Membership with retrospective effect under amnesty scheme. Along with said application he also applied for grant