Artcleship

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Harikrishna (Querist)
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15 October 2016 Dear Experts,

I request you all to help me out in the following confusion I'm facing.
I have started my articleship in 2013 with one CA. After 4 months I took transfer and joined another firm immediately the next day but I was registered with ICAI after 3 months since there was no vacancy available under any partner in that firm. I was passionate to do in that firm so I waited for three months to get registered under the firm.

My question is whether we can consider that 3 months of work done under articleship period. I have total attendance record for that 3 months period I worked over there and the firm has also paid stipend for that 3 months. Due to this Im unnecessarily doing extra work for 3 months.

Thanks in advance.

Thrissurkkaran Ishtan

Thrissurkkaran Ishtan (Expert)
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17 October 2016 Only the registered period of article ship will be considered. The 3 months will not be considered even if you have been paid stipend and attendance record is available. In other words, you were not eligible to do article ship during these 3 months as there was no vacancy.

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