DUMMY ARTICLED TRAINING – ICAI TAKES A TOUGH STAND

The profession of Chartered Accountants has been facing an impending threat to its quality from a significant section of students, who are keen to opt for dummy practical training. These students have been concentrating on undertaking graduation and other full time courses along with CA practical training, thereby diluting their attention on practical training with Chartered Accountants firms.  A good number of Articled Assistants go in for detailed and long coaching classes in respect of CA curriculum from private teaching institutions, thereby ignoring the most inevitable part of the course curriculum – that is – the training.

Practical training of 3 years has been a backbone of success of Chartered Accountants and has been providing qualified professionals a great strength in their practical life and empowers them during the training period, to face all kinds of challenges in future. In view of the importance of practical training and the menace of dummy training, the Council of the Institute of Chartered Accountants of India had recently taken some significant initiatives, which include:

• No Chartered Accountant to engage as a teacher with any coaching activity between 9.30 A.M to 5.30 P.M
• CA students directed not to undertake coaching classes between 9.30 A.M. to 5.30 P.M.
• CA students and principals providing training mandated to file yearly declaration that the trainee is regularly attending and his college hours do not clash with the article timings and no coaching is undertaken by him between 9.30 A.M. and 5.30 P.M 
• No student to undertake graduation or any other courses between 10.30 A.M. and 5.30 P.M.
• Even to undertake graduation beyond the aforesaid timings a specific permission of Institute would be necessary on the basis of College Principal’s Certificate that there are no classes for the courses between 10.30 A.M. and 5.30 P.M. The principal’s telephone number and address and Chartered Accountant’s recommendation to be forwarded to ICAI for specific permission.
• No flexible working hours can be provided to students for undergoing graduation / post graduation.
• Students currently undertaking graduation courses should comply within 6 months.
• In case of non-compliance by students, they can be debarred from appearing in up to 3 consecutive exams of ICAI besides cancellation of such period of article ship.
• Transfer of CA trainees prohibited except in exceptional circumstances of transfer of parents, specific genuine medical reasons thereby resulting in discontinuation of the CA course for at least a period of 3 months besides in justified circumstances to be approved on case-to-case basis by ICAI.
• Minimum working hours for CA students should be 35 hours in a week.
• Maximum working hours not to exceed 45 hours per week in exceptional circumstances subject to compensatory leave or off hours in lieu of extra working beyond 35 hours.