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14 May 2008 Respected All Experts,
I seek your expert comments on the following situation.

One chartered accountant Mr A is having a seat to keep & train an
article clerk, but he does not have sufficient professional work. So
if he registers an article clerk under him, he can not train him
properly.

Another chartered accountant Mr B is having sufficient professional
work but he does not have any seat under him to keep & train an
article clerk. He wants to register an article clerk under him, but
he can not do this because he does not have any seat.

Now my questions are:

1. Can Mr A register an article clerk under him and send him to Mr
B's office for professional training?
2. Is it allowed under CA regulations? If yes, under what clause?
3. Who will be responsible to keep attendance record, leave record,
etc of that article?

Awaiting your valuable guidance.

14 May 2008 Dear friend,
If you are asking for CA regulations you should have gone through CA Act. However, It is possible to register under Mr. A & get training with Mr B, subject to condition that they i.e. A & B are ready to co-operate. It is called as secondment of articles. Mr B will be responsible.
for more details you may contact regional offices.



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