E-book/ Ready Reckoner For Articled/ Audit Assistants on Regulatory Aspects of ICAI

E-book/ Ready Reckoner For Articled/ Audit Assistants on Regulatory Aspects of ICAI

The Committee for Capacity Building of Members in Practice (CCBMP) of ICAI has taken an initiative to publish an E-book named “Ready Reckoner on Regulatory Aspects of Articled/ Audit Assistants…” which can be used as a reference book by practitioners & CA Firms for relevant information to comply with the various regulatory aspects of Articled/ Audit Assistants, like Engagement, Stipend/ Remuneration, Working Hours and other regulatory aspects with respect to CA Firms/ Practitioners.

E-book/ Ready Reckoner on ICAI’s Regulatory Aspects relating to Articled/ Audit Assistants dt. 22 Aug. 2018

S. No.  Details  Page No.
1 Engagement of Articled Assistants (Regulation 43) 1
2 Engagement of Audit Assistants (Regulation 68) 2
3 Members not to engage articled assistants under the bye-laws of any of the
Accountancy Institutions or Bodies outside India (Regulation 44)
3
4 Registration of Audit Assistants (Regulation 69) 3
5 Stipend/Remuneration to articled/audit assistants (Regulation 48 & 68) 4
6 Period of practical training for an articled assistant (Regulation 50) 6
7 Period of practical training for an audit assistant/Conversion from Audit
Assistant to Articled Assistant (Regulation 71)
6
8 Practical Training- Working Hours 7
9 Permission to Study other Courses (Regulations 65 & 78) 8
10 Permission for Other Engagements (Regulations 65 & 78) 9
11 Secondment of articled assistants (Regulation 54) 12
12 Practical Training Under Eligible Members Of Accountancy Institutions Or
Bodies Outside India (Regulation 54A)
13
13 Revised Guidelines for Training of articled assistants outside India 13
14 Change of Status of Principal (Regulation 55) 17
15 Termination/Assignment of Articles (Regulations 56 & 61) 18
16 Termination of Audit Service (Regulation 75) 20
17 Re-Registration of Articles (Regulations 46(6), 57) 20
18 Fresh Articles/Additional Vacancies (Regulation 57) 21
19 Supplementary Articles (Regulation 58) 22
20 Industrial Training (Regulations 51 & 72) 22
21 Recognition of Service with Armed Forces (Regulation 52 & 73) 24
22 Leave to an Articled/Audit Assistant (Regulation 59 & 74 24
23 Completion of Training (Regulation 61, 62, 72 & 76) 26
24 Change in the name of Articled/Audit Assistants In case of Female students,
change in name after marriage
27
25 Differently abled students 27
26 Condonation of Delay in submission of Various Forms 28
27 Applicability Of Guidelines Laid Down By Hon’ble Supreme Court In The
Cases Of Vishakha & Ors. Vs. State Of Rajasthan & Ors. And Dr. Medha
Kotwal Lele & Ors. Vs. Union Of India & Ors. For Prevention And Dealing
With The Sexual Harassment At The Educational Institutions/Work Places
Etc.
29
28 Code of Conduct for the Students of Chartered Accountancy Course 30
29 Chartered Accountancy Course Registration Forms 36
30 Important Provisions of the Chartered Accountants Regulations, 1988 37

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E-book/ Ready Reckoner on Regulatory Aspects of ICAI: For Members and CA Firms

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  1. Honey Goyal

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