02 July 2009
I wish to do the balance article ship period in abroad ..what are the rules and regulations regarding this,.... and i want to know the countries which can continue my article ship period...????
02 July 2009
Can a member practicing outside India impart articles training under the Chartered Accountants Act and Regulations?
As per the proviso to Regulation 43(i) of the Chartered Accountants Regulations 1988 as amended by the Chartered Accountants (Amendments) Regulations 2007, a member practicing outside India is also eligible to engage an articled assistant subject to such additional terms and conditions as the Council may impose.
Morever, if a firm of chartered accountants has an office in India and also an office abroad (not being a separate partnership) a partner or the proprietor thereof would be permitted to train articled assistant in India or outside the country, provided that the member concerned could ensure that proper training, in accordance with the requirements of the Regulations, is imparted to the articled assistants.
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