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. 22/08/2018

S. No. Details Page No.
1Engagement of Articled Assistants (Regulation 43)1
2Engagement of Audit Assistants (Regulation 68)2
3Members not to engage articled assistants under the bye-laws of any of the
Accountancy Institutions or Bodies outside India (Regulation 44)
4Registration of Audit Assistants (Regulation 69)3
5Stipend/Remuneration to articled/audit assistants (Regulation 48 & 68)4
6Period of practical training for an articled assistant (Regulation 50)6
7Period of practical training for an audit assistant/Conversion from Audit
Assistant to Articled Assistant (Regulation 71)
8Practical Training- Working Hours7
9Permission to Study other Courses (Regulations 65 & 78)8
10Permission for Other Engagements (Regulations 65 & 78)9
11Secondment of articled assistants (Regulation 54)12
12Practical Training Under Eligible Members Of Accountancy Institutions Or
Bodies Outside India (Regulation 54A)
13Revised Guidelines for Training of articled assistants outside India13
14Change of Status of Principal (Regulation 55)17
15Termination/Assignment of Articles (Regulations 56 & 61)18
16Termination of Audit Service (Regulation 75)20
17Re-Registration of Articles (Regulations 46(6), 57)20
18Fresh Articles/Additional Vacancies (Regulation 57)21
19Supplementary Articles (Regulation 58)22
20Industrial Training (Regulations 51 & 72)22
21Recognition of Service with Armed Forces (Regulation 52 & 73)24
22Leave to an Articled/Audit Assistant (Regulation 59 & 7424
23Completion of Training (Regulation 61, 62, 72 & 76)26
24Change in the name of Articled/Audit Assistants In case of Female students,
change in name after marriage
25Differently abled students27
26Condonation of Delay in submission of Various Forms28
27Applicability 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
28Code of Conduct for the Students of Chartered Accountancy Course30
29Chartered Accountancy Course Registration Forms36
30Important Provisions of the Chartered Accountants Regulations, 198837

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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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