Additional courses
This query is : Resolved
23 September 2012
Sir/Mam,
I have cleared me IPCC 1st group and my articles have not yet started and i have registered for C.S foundation and now i want to do B.COM from IGNOU(MOU)simultaneously.
Please help me in this matter.
CAN I DO ALL 3 COURSES TOGETHER.
I have cleared me IPCC 1st group and my articles have not yet started and i have registered for C.S foundation and now i want to do B.COM from IGNOU(MOU)simultaneously.
Please help me in this matter.
CAN I DO ALL 3 COURSES TOGETHER.
23 September 2012
Hi
PERMISSION TO PURSUE OTHER COURSES
6.7.1 During the working hours, the articled assistant is not permitted to attend college/other institutions for pursuing any course including graduation. Accordingly, college timings of such course should not be such (after taking into account the time required to commute) which clash with the normal working hours of the articled training.
6.7.2 To ensure that the working hours do not clash with the graduation or any other course, if any, pursued by the articled assistant, each articled assistant registered on or after 1st April, 2008 shall now be required to obtain specific permission from the ICAI for pursuing graduation or other course as permitted under the Chartered Accountants Regulations by submitting Form No.112, within one month from the date of joining the college or course to the ICAI.
6.7.3 The articled assistant registered prior to 1.4.2008 and undergoing graduation or any other course and who has obtained specific permission shall not be required to obtain the specific permission from the ICAI by submitting Form No.112 and the permission so granted shall continue to be valid.
6.7.4 The Certificate in Form No. 112 indicating college timings etc. shall be counter-signed by the concerned Principal of the college with the seal and stamp of the College and also indicating the telephone number/s and full address of the College.
6.7.5 In case a student does not comply with the above requirements or violates any of the above guidelines, his/her articleship period shall not be recognised.
PERMISSION TO PURSUE OTHER COURSES
6.7.1 During the working hours, the articled assistant is not permitted to attend college/other institutions for pursuing any course including graduation. Accordingly, college timings of such course should not be such (after taking into account the time required to commute) which clash with the normal working hours of the articled training.
6.7.2 To ensure that the working hours do not clash with the graduation or any other course, if any, pursued by the articled assistant, each articled assistant registered on or after 1st April, 2008 shall now be required to obtain specific permission from the ICAI for pursuing graduation or other course as permitted under the Chartered Accountants Regulations by submitting Form No.112, within one month from the date of joining the college or course to the ICAI.
6.7.3 The articled assistant registered prior to 1.4.2008 and undergoing graduation or any other course and who has obtained specific permission shall not be required to obtain the specific permission from the ICAI by submitting Form No.112 and the permission so granted shall continue to be valid.
6.7.4 The Certificate in Form No. 112 indicating college timings etc. shall be counter-signed by the concerned Principal of the college with the seal and stamp of the College and also indicating the telephone number/s and full address of the College.
6.7.5 In case a student does not comply with the above requirements or violates any of the above guidelines, his/her articleship period shall not be recognised.
23 September 2012
6.7.6 WORKING HOURS
i. The working hours for the articled assistants shall be 35 hours in a week, excluding the lunch break.
ii. The office hours of the Principal for providing articled training to the articled assistants shall not generally be before 9.00 A.M. or after 7.00 P.M.
iii. The normal working hours for the articled assistants shall not start after 11.00 A.M. or end before 5.00 P.M.
iv. The working hours for the articled assistants should not exceed 35 hours in a week excluding the lunch break and normally an articled assistant be required to work during the normal working hours fixed for articled assistants.
v. In case of the exigencies of work, an articled assistant may be required to work beyond his/her normal working hours. However, under such circumstances, the aggregate number of working hours shall not exceed 45 hours per week. The requirement to work beyond 35 hours in a week should not be a practice but only in exceptional circumstances. Further, where the articled assistant is required to work beyond normal working hours, and aggregate of such hours exceed 35 hours per week, he/she shall be entitled to compensatory leave calculated with reference to number of completed working hours, over and above, 35 hours per week.
6.7.6 WORKING HOURS
i. The working hours for the articled assistants shall be 35 hours in a week, excluding the lunch break.
ii. The office hours of the Principal for providing articled training to the articled assistants shall not generally be before 9.00 A.M. or after 7.00 P.M.
iii. The normal working hours for the articled assistants shall not start after 11.00 A.M. or end before 5.00 P.M.
iv. The working hours for the articled assistants should not exceed 35 hours in a week excluding the lunch break and normally an articled assistant be required to work during the normal working hours fixed for articled assistants.
v. In case of the exigencies of work, an articled assistant may be required to work beyond his/her normal working hours. However, under such circumstances, the aggregate number of working hours shall not exceed 45 hours per week. The requirement to work beyond 35 hours in a week should not be a practice but only in exceptional circumstances. Further, where the articled assistant is required to work beyond normal working hours, and aggregate of such hours exceed 35 hours per week, he/she shall be entitled to compensatory leave calculated with reference to number of completed working hours, over and above, 35 hours per week.
23 September 2012
PERMISSION FOR PURSUING A COURSE ALONGWITH ARTICLESHIP [REGULATIONS 65 & 78, FORM 112].
Regulation 65 of the Chartered Accountants Regulations, 1988, reads as under.
“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.”
It has been noticed that the students/articled assistants have not been adhering to the requirements of the aforesaid Regulations while pursuing another course alongwith articleship and have been declaring such a fact while applying for enrolment as a Member of the Institute and seeking condonation for Breach of Regulation 65/78 for having not taken the permission at the appropriate time.
The Executive Committee while considering such cases insisted that students/articled assistants to pursue only one course alongwith articleship, even that be a graduation course and seek permission of the Council by filing of Form 112 duly certified by the Principal i.e. Chartered Accountant and the Principal of the College concerned within 30 days of taking admission.
The Executive Committee has further noted that the additional course(s) has / have been pursued by the students / articled assistants in violation of the provisions of Regulation 65 / 78 and directed that all requests be dealt with, in terms of the guidelines, provided herein below:
Period of Delay Condition(s) to be complied with by the student for condonation of delay in filing of Form 112. Upto 1 year Condone the breach of Regulation 65 and enroll after three months from the date of the meeting at which a decision is taken for condonation. More than 1 year but Condone the breach of Regulation 65 and enroll after six upto 3 years months from the date meeting at which a decision is taken for condonation.
More than 3 years but Condone the breach of Regulation 65 and enroll after one year upto 5 years from the date of the meeting at which a decision is taken for condonation. More than 5 years but Condone the breach of Regulation 65 and enroll after two years upto 7 years from the date of the meeting at which a decision is taken for condonation. More than 7 years but Condone the breach of Regulation 65 and enroll after two years upto 10 years from the date of the meeting at which a decision is taken for condonation as well as on completion of the Three Months’
Residential Course.
More than 10 years Condone the breach of Regulation 65 and enroll after three years
from the date of the meeting at which a decision is taken for condonation as well as on completion of the Three Months’
Residential Course.
It is clarified that similar provisions shall apply to the audit assistants mutatis mutandis.
6.7.7 In this connection, attention is invited to the Regulations 65 and 66 read with Regulation 60 of the Chartered Accountants Regulations, 1988 which provide as under:-
Regulation 60: Working hours of an Articled Assistant
“Subject to such directions as may be issued by the Council, the working hours of an articled assistant shall be 35 hours per week to be regulated by the Principal from time to time”.
Regulation 65: Articled Assistant not to engage in any other occupation
“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.”
Regulation 65 of the Chartered Accountants Regulations, 1988, reads as under.
“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.”
It has been noticed that the students/articled assistants have not been adhering to the requirements of the aforesaid Regulations while pursuing another course alongwith articleship and have been declaring such a fact while applying for enrolment as a Member of the Institute and seeking condonation for Breach of Regulation 65/78 for having not taken the permission at the appropriate time.
The Executive Committee while considering such cases insisted that students/articled assistants to pursue only one course alongwith articleship, even that be a graduation course and seek permission of the Council by filing of Form 112 duly certified by the Principal i.e. Chartered Accountant and the Principal of the College concerned within 30 days of taking admission.
The Executive Committee has further noted that the additional course(s) has / have been pursued by the students / articled assistants in violation of the provisions of Regulation 65 / 78 and directed that all requests be dealt with, in terms of the guidelines, provided herein below:
Period of Delay Condition(s) to be complied with by the student for condonation of delay in filing of Form 112. Upto 1 year Condone the breach of Regulation 65 and enroll after three months from the date of the meeting at which a decision is taken for condonation. More than 1 year but Condone the breach of Regulation 65 and enroll after six upto 3 years months from the date meeting at which a decision is taken for condonation.
More than 3 years but Condone the breach of Regulation 65 and enroll after one year upto 5 years from the date of the meeting at which a decision is taken for condonation. More than 5 years but Condone the breach of Regulation 65 and enroll after two years upto 7 years from the date of the meeting at which a decision is taken for condonation. More than 7 years but Condone the breach of Regulation 65 and enroll after two years upto 10 years from the date of the meeting at which a decision is taken for condonation as well as on completion of the Three Months’
Residential Course.
More than 10 years Condone the breach of Regulation 65 and enroll after three years
from the date of the meeting at which a decision is taken for condonation as well as on completion of the Three Months’
Residential Course.
It is clarified that similar provisions shall apply to the audit assistants mutatis mutandis.
6.7.7 In this connection, attention is invited to the Regulations 65 and 66 read with Regulation 60 of the Chartered Accountants Regulations, 1988 which provide as under:-
Regulation 60: Working hours of an Articled Assistant
“Subject to such directions as may be issued by the Council, the working hours of an articled assistant shall be 35 hours per week to be regulated by the Principal from time to time”.
Regulation 65: Articled Assistant not to engage in any other occupation
“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.”
23 September 2012
Dear Sankalp,
As per Institute Norms a student can pursue only 1 course along with CA.
But i have seen many students pursuing many courses off the record.
Now you have to decide whether to abide by the Norms or Violate the Norms of the ICAI.
As per Institute Norms a student can pursue only 1 course along with CA.
But i have seen many students pursuing many courses off the record.
Now you have to decide whether to abide by the Norms or Violate the Norms of the ICAI.
23 September 2012
Agreed with Ajay Sir
23 September 2012
SIR,
Thanks a lot for your advice......
As i am applying for b.com from IGNOU and i have cleared only ipcc first group Will i get full credits from IGNOU and ICAI.... OR i have to pass my second group of ipcc also.
Thanks a lot for your advice......
As i am applying for b.com from IGNOU and i have cleared only ipcc first group Will i get full credits from IGNOU and ICAI.... OR i have to pass my second group of ipcc also.
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