After looking into the issue of articled assistants' working hours, the Council found that practical training is a crucial part of the curriculum for chartered accountancy. The Institute of Chartered Accountants of India's (ICAI) program must be strictly followed when conducting such training.

Therefore, the Council has decided to issue the following directives in order to address the questions and concerns expressed by different stakeholders about the working hours of articled assistants and the pursuit of graduation or other courses in addition to articleship:

1. As will be discussed below, the articled assistants must complete practical training in compliance with the Chartered Accountants Regulations, 1988.

• An articled assistant must work 35 hours a week, not including lunch. In general, the principal's office hours for providing practical training should not start before 9:00 A.M. or finish after 7:00 P.M.
• An articled assistant's regular working hours cannot start after 11:00 a.m. or end before 5:00 p.m. An articled assistant is typically only obliged to work during the regular working hours as specified, with a weekly total of no more than 35 hours, excluding lunch.
• However, an articled assistant may be needed to work past regular business hours in extraordinary situations resulting from the principal's job demands. In these situations, the total number of hours worked in a week cannot be more than 45. It is made clear that working more than 35 hours a week should only be done in extreme situations and should not be a regular practice.

• Additionally, an articled assistant is entitled to compensatory leave, which is determined by the number of completed working hours exceeding 35 hours per week, if they are obliged to work beyond regular working hours and their total working hours exceed 35 hours per week.
  This withdraws the option to have flexible office hours.

2. An articled assistant is not allowed to attend college or any other institution to pursue any course, including graduation, during the designated working hours. As a result, the schedules of these classes must not interfere with the regular working hours of articleship training after accounting for the time needed for transportation.

3. Every articled assistant registered on or after April 1, 2008, must obtain specific permission from the ICAI to pursue such graduation or course, as permitted under the Chartered Accountants Regulations, in order to ensure that the working hours of articleship do not conflict with the pursuit of any other permitted course.

The articled assistant must submit Form No. 112 to the ICAI for this purpose within a month of enrolling in the course or college.

4. Articled assistants who are currently registered and pursuing graduation or any other course without obtaining special permission must submit Form No. 112 to the ICAI within six months of the date these guidelines were issued, which is September 30, 2008, at the latest.

Students who have previously received the necessary authorization by completing Form No. 112, however, are not obliged to reapply, and the authorization will continue to be valid.

5. The relevant college principal must countersign the certificate on Form No. 112, which details the college's hours and other details, along with the college's seal and stamp, phone number, and complete address.

6. A student's articleship time will not be recognized if they fail to meet the aforementioned qualifications or breach any of the aforementioned guidelines.

7. In this regard, attention is invited to 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 from time to time, the working hours of an articled clerk shall be 35 hours per week, to be regulated by the Principal.”

Regulation 65 – Restriction on Engagement in Other Occupations

“An articled clerk shall not, during the period of articleship, pursue any other course of study or training, whether academic or professional, nor engage in any business or occupation, without the prior permission of the Council, obtained by making an application in the prescribed form.” 

Regulation 66 – Enquiries Against an Articled Clerk

“Where any complaint or information regarding misconduct, breach of Regulation 65, or violation of any covenant contained in the articles is received against an articled clerk from the Principal or any other person, the President or the Vice-President, as may be decided by the Executive Committee from time to time, may cause an investigation to be conducted.”

2. Upon consideration of the investigation report and after providing the articled clerk with a reasonable opportunity of being heard, the Executive Committee may pass any of the following orders: 

(a) Dismissal of Complaint – Direct that the papers be filed and the complaint be dismissed, where the Executive Committee is satisfied that the articled clerk is not guilty of any misconduct, breach of Regulation 65, or violation of any of the covenants contained in the articles; or

(b) Disciplinary Action – Where the articled clerk is found guilty, the Executive Committee may reprimand the articled clerk, cancel the registration of articles, or direct that the whole or any part of the period already served under such articles shall not be reckoned as service for the purposes of the period of practical training prescribed under Regulation 50.

3. No member may retain or take on the role of articled clerk or audit clerk without the Executive Committee's consent if the registration of the articled clerk has been canceled under this regulation.