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Articleship query

NEHA KANORIA (Student CA Final ) (105 Points)

06 August 2015

my friend just cleared IPCC, her relative is CA and she wants to show her articleship under him. The problem is that relative is a partner of a ca firm with head office in kolkata and he is branch in charge of the firm's gurgaon branch?My friend is in Kolkata and she will also submit form 112 as she is pursuing graduation in Kolkata. so what to do? Is it allowed that principal and article be in different states of India,if ho us in Kolkata?

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Hitesh Khanna (Accounting & Finance Taxation Company Law Audit ) (839 Points)
Replied 07 August 2015

No, it is not possible. Your friend has even though cleared IPCC but needs to undersatnd what Articleship means both practically and theoritically. (Refer Prospectus)

Articleship involves practical learning ie putting theory into practice.

Your Friend cannot take up Articleship in Kolkata under the principal who is Incharge of the Gurgaon office due to the folllowing reasons

Solution: Take up Articleship in Kolkata under the Person incharge of Kolkata office.