Article Training in our CA Profession….!
By CA. Mayur Zanwar (BCom, FCA, DISA, DIRM)
Source: Email
Dummy articleship has become a much talked about topic in our CA profession. Our profession, these days is facing lot of problem because of dummy articleship.
We receive calls from CA students enquiring whether we would permit the dummy articleship and would convey that "Sir we don't want stipend. I will refund the stipend and please let me know the premium required for permitting the dummy articleship".
One incidence I would like to mention here, one of my colleague gave transfer to his articles due to his absentees and irregularity and the article joined another CA member. Some days later my colleague joined car driving class and much to his surprise same article was also there at car driving learning classes at 4.00 pm in afternoon and at the same time pursuing his articleship in his office hours at 4.00 pm.
This is the high time when we should consider our CA articleship seriously.
The CA students will become members of our ICAI tomorrow. When such good percentage of our CA students are under going such type of articleship and duly supported by their principal how one can expect from them to practice in and follow the principles of ethics.
We talk about independence in performing ones responsibility in the CA profession. Wherever our relation or relative are having substantial interest there is the requirement of disclosure or in many situation we have to reject the assignments. The reason behind it is that our conscience and independence of performing our duties are defeated.
Then why not should we consider the same principle in giving article training to our CA Students. Why should ICAI not allow members to give article training to their relatives for e.g. son, daughter, spouse, brother, sister, nephew etc.
Due to loopholes in the structure of articles rules and regulations these rules and regulations are bound to be modified as per the convenience of the CA member or CA student. So when genuine articles are frustrated due to study burden and articleship whereas dummy articles are enjoying good coaching and preparation time.
But there are always two sides of any situation. It is also important to analyze the second side i.e. the student's mind set behind this.
We are constantly said that we live in a competitive global economy in which only results and performance are considered. Everybody is running on there feet's to be in this race of competition. Student's aim's and goal for their career in this competitive world make them leave no stone unturned.
We often hear from CA students that those who get good coaching and more preparation leave for exams get higher marks in exams. Also most of them clear exams in 1st attempt and few of them secure ranks also. Even in campus interview they are preferred because as said above, corporate sector considers the result.
Due to this many times students from small cities and towns not having good coaching facilities prefer to go to other cities for availing CA coaching. Due to some recent amendments it is not possible to take transfer, in such situation students resort to practice of dummy articleship.
E.g. we see CA student in Nagpur doing Graduation in Nagpur, articleship in Nagpur, coaching in Pune.
Our profession has changed a lot as compared to earlier days. Today CA's are doing work in non traditional areas, Management Consultancy services, Industry etc. Many times what article studies in his/her articleship tenure has nothing to do with the profession in which he/she will make his/ her career.
We should concentrate on qualitative aspect of articleship than the quantitative aspect. This aspect is required to be considered while framing the time duration and contents of articleship. Even shorter period of articleship of 2 years would serve the purpose if proper training is imparted during the tenure and the students are sincerely undergoing the training.
I can understand that it is not easy to manage such huge CA family but few small steps would definitely improve the scenario. I would like to suggest some solutions:
1. ICAI should not allow members to give article training to their relatives.
2. ICAI should permit sufficient days of leave for examination purpose.
3. CA Coaching institute should be asked to submit details of all the students pursuing training in their institute along with their articleship registration copy and timing of their classes.
4. The control mechanism should be strictly implemented.
The views are written with a aim to bring about serious thought process and for the betterment of our profession.