24 August 2014
An articled/ audit assistant can pursue Graduation/ Post Graduation Course while undergoing practical training provided he takes the permission of the Council as per Regulation 65 and 78 of the Chartered Accountants Regulations, 1988 in Form 112. These Regulations state that an articled/ audit assistant cannot take up any other course of study or training, whether academic or professional, without prior permission of the council. The permission may be granted to an articled/ audit assistant, for pursuing one additional regular course of study provided the classes are not held between 9.30 a.m. to 5.30 p.m.