The Committee for Capacity Building of Members in Practice (CCBMP) of ICAI has taken an initiative to publish an E-book named “Ready Reckoner on Regulatory Aspects of Articled/ Audit Assistants…” which can be used as a reference book by practitioners & CA Firms for relevant information to comply with the various regulatory aspects of Articled/ Audit Assistants, like Engagement, Stipend/ Remuneration, Working Hours and other regulatory aspects with respect to CA Firms/ Practitioners.
E-book/ Ready Reckoner on ICAI’s Regulatory Aspects relating to Articled/ Audit Assistants dt. 22/08/2018
| S. No. | Details | Page No. |
| 1 | Engagement of Articled Assistants (Regulation 43) | 1 |
| 2 | Engagement of Audit Assistants (Regulation 68) | 2 |
| 3 | Members not to engage articled assistants under the bye-laws of any of the Accountancy Institutions or Bodies outside India (Regulation 44) |
3 |
| 4 | Registration of Audit Assistants (Regulation 69) | 3 |
| 5 | Stipend/Remuneration to articled/audit assistants (Regulation 48 & 68) | 4 |
| 6 | Period of practical training for an articled assistant (Regulation 50) | 6 |
| 7 | Period of practical training for an audit assistant/Conversion from Audit Assistant to Articled Assistant (Regulation 71) |
6 |
| 8 | Practical Training- Working Hours | 7 |
| 9 | Permission to Study other Courses (Regulations 65 & 78) | 8 |
| 10 | Permission for Other Engagements (Regulations 65 & 78) | 9 |
| 11 | Secondment of articled assistants (Regulation 54) | 12 |
| 12 | Practical Training Under Eligible Members Of Accountancy Institutions Or Bodies Outside India (Regulation 54A) |
13 |
| 13 | Revised Guidelines for Training of articled assistants outside India | 13 |
| 14 | Change of Status of Principal (Regulation 55) | 17 |
| 15 | Termination/Assignment of Articles (Regulations 56 & 61) | 18 |
| 16 | Termination of Audit Service (Regulation 75) | 20 |
| 17 | Re-Registration of Articles (Regulations 46(6), 57) | 20 |
| 18 | Fresh Articles/Additional Vacancies (Regulation 57) | 21 |
| 19 | Supplementary Articles (Regulation 58) | 22 |
| 20 | Industrial Training (Regulations 51 & 72) | 22 |
| 21 | Recognition of Service with Armed Forces (Regulation 52 & 73) | 24 |
| 22 | Leave to an Articled/Audit Assistant (Regulation 59 & 74 | 24 |
| 23 | Completion of Training (Regulation 61, 62, 72 & 76) | 26 |
| 24 | Change in the name of Articled/Audit Assistants In case of Female students, change in name after marriage |
27 |
| 25 | Differently abled students | 27 |
| 26 | Condonation of Delay in submission of Various Forms | 28 |
| 27 | Applicability Of Guidelines Laid Down By Hon’ble Supreme Court In The Cases Of Vishakha & Ors. Vs. State Of Rajasthan & Ors. And Dr. Medha Kotwal Lele & Ors. Vs. Union Of India & Ors. For Prevention And Dealing With The Sexual Harassment At The Educational Institutions/Work Places Etc. |
29 |
| 28 | Code of Conduct for the Students of Chartered Accountancy Course | 30 |
| 29 | Chartered Accountancy Course Registration Forms | 36 |
| 30 | Important Provisions of the Chartered Accountants Regulations, 1988 | 37 |
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E-book/ Ready Reckoner on Regulatory Aspects of ICAI: For Members and CA Firms
Good initiative by ICAI for CA Students.