#Stop Exploiting CA Articles
#Stop Exploiting CA Articles
CA Firms has been exploiting article for years with regards to long working hours under the Prestigious cover of " ARTICLESHIP TRAINING" of 3 years. As per ICAI norms, which entails three years of articleship for student grooming purpose so that they can have a practical exposure before entering into corporate world.
Following is the extract taken from ICAI.org:
"The Council has considered the issue regarding the working hours of the articled assistants. The Council is of the view that the article training is an important part of the CA curriculum and the same needs to be carried out in accordance with the scheme framed by the ICAI in this behalf. The Council decided to issue the following directions:-
1. The articled assistants should undergo practical training in accordance with the Chartered Accountants Regulations, 1988 as explained hereinafter. The working hours for the articled assistants shall be 35 hours in a week excluding the lunch break.The office hours of the Principal for providing article training to the articled assistants shall not be generally before 9.00 A.M. or after 7.00 P.M.
The normal working hours for the articled assistants shall not start after 11.00 A.M. or end before 5.00 P.M.
In case of the exigencies of work with the Principal, an articled assistant may be required to work beyond his/her normal working hours. However, under such circumstances, the aggregate number of working hours shall not exceed 45 hours per week. The requirement to work beyond 35 hours in a week should not be a practice but only in exceptional circumstances. Further, where the articled assistant is required to work beyond normal working hours, and aggregate of such hours exceed 35 hours per week, he/she shall be entitled to compensatory leave calculated with reference to number of completed working hours, over and above, 35 hours per week.
In this connection, attention is invited to the Regulations 65 and 66 read with Regulation 60 of the Chartered Accountants Regulations, 1988 which provide as under:-
Regulation 60: Working hours of an Articled Clerk
“Subject to such directions as may be issued by the Council, the working hours of an articled clerk shall be 35 hours per week to be regulated by the Principal from time to time”.
Now, Lets come to THE REAL SCENERIO:
As read above the MAXIMUM working hours for articles is 35 hours in a week and 45 hours in EXCEPTIONAL CASES. However, we all know what happens behind the scene i.e., GENERALLY, the Actual working hours is even beyond the EXCEPTIONAL working hours limit. Also no compensatory leaves are provided by the principal concerned.
Further, as notified by ICAI, students are required to complete their GMCS and Advance ITT before appearing for CA Final exam. However, it often noticed that principals are reluctant to provide leaves for this training.
Here the main concern is related to LONG WORKING HOURS and exploitation of students under the cover of training programme.
It is the earnest request to ICAI to look into this GREY AREA and make some rigid policies in the matter concerned.