Guidelines for Articleship Training Abroad for CA Students:

Subject: Articleship
issues in UAE
The matter regarding
revision in the
Guidelines of
Articleship Training
abroad was considered
at the 340th meeting
of Council held from
February 10-12, 2015
wherein the Council
agreed with the
recommendation of
Executive Committee
regarding the revision of the existing Guidelines for Articleship Training abroad
and agreed to the addition of proviso to the existing Guideline under point No.
(iii). Pursuant to the approved Summary of decision the guidelines would now
stand as under:
REVISED GUIDELINES FOR TRAINING OF ARTICLED ASSISTANTS OUTSIDE INDIA
(APPLICABLE W.E.F….)
i. A Chartered Accountant is eligible to train an articled assistant provided his
main occupation is the practice of the profession of Accountancy at the time of
engaging articled assistants as well as in each of the qualifying years on the
basis of which he claims eligibility to train articled
ii. Any member engaged in any other business, occupation or holding part time
certificate of practice is not entitled to train articled assistant.
iii. Any member employed as a Paid Assistant or engaged as a partner in a
foreign firm of Chartered Accountants will also be eligible to train articled
assistants at par with the paid assistants with a firm of Chartered Accountants in
India. All conditions applicable to the Paid Assistants in India would be applicable
to them as well. However, in case of a foreign firm, such a foreign firm shall have
at least one partner who is either a member of the Institute or who is eligible to
become a member of the Institute, in terms of MRA.
Provided that every Chartered Accountant from ICAI who is registered as an auditor
and obtained a license and registration number from the appropriate competent
authority abroad to establish a professional firm and carry out the attest function and
who meets the international/local experience and expertise criteria laid down by the
law shall be eligible to train articled assistants as under: