29 ^th March, 2005

The Executive Committee at its recent meeting while deciding cases for condonation of breach of Regulation 65 observed that the compliance of the requirements of Regulation 65 by the articled clerk needs to be reiterated. Articled clerks are hereby informed that those intending to pursue/attend any other course of study during the period of article training are required to obtain prior permission of the Council under Regulation 65. They are permitted to pursue only one additional recognized course at a time during their articleship subject to the condition that class timings do not clash with the working hours of the principal with whom they are undergoing articles training. However, the Council recently decided to give suitable relaxation in the office timings to articled/audit clerks for pursuing graduation/post graduation courses should not exceed beyond 1 ½ years from the date of registration to the articled/audit training. However, articled clerks covered by the decision are required to obtain prior permission of the Council for the additional course of study by submitting the prescribed form 112 for this purpose.

Instances of breach of Regulation 65 by the articled clerks have come to our notice such as pursuing additional course without prior permission, pursuing more than one course, overlapping of class timings with the articled timings etc. These lead to avoidable delay in either noting the completion of articles or enrolling to the membership of the Institute besides attracting penal action for breach of Regulation 65. Articled clerks are therefore advised to seek the prior permission of the Council by submitting the prescribed form 112 within one month from the date of joining the course.

Instances have also come to our notice that there has been inordinate delay in submission of form no. 108 by the students to the concerned Decentralised Office(s) for noting necessary completion entries. The delay in submission of form no. 108 beyond one month attracts the provisions of condonation which require payment of condonation of fees and submission of certain documents such as Work Diary, Attendance Register, Payment of Stipend Details etc if the delay is more than 3 years. Moreover, non-submission of form no. 108 may result in certain disabilities to the students by way of ineligibility to appear for CA final examination, admission to the membership of the Institute etc. Articled clerks are therefore advised to submit the form no. 108 duly filled in all respects immediately on completion of their period of articles to the concerned Decentralised Office.