Article Trainees under Part time CoP

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  1. Ankur Mittal

    Ankur Mittal New Member

    If CA hold full time COP for 12 Year after that he surrender COP & after Some time he taken part time COP How much article will Retain for traning?
  2. Parul_Gupta

    Parul_Gupta Active Member

    Dear @Ankur Mittal

    No. of continous years of practice is considered for the purpose of calculating the eligibility to train article trainees.

    In the case mentioned above, as the CA had left practice and then rejoined therefore the period of practice was not continuous and only the period after rejoining practice would be considered for training article trainees.

    And as the no. of continuous years of experience is less than 3 years - therefore the CA can train only 1 article.
  3. Parul_Gupta

    Parul_Gupta Active Member

    Please also note that this 1 trainee is allowed in case of Full Time CoP by the CA.

    I don't think a CA holding Part time CoP is allowed to train articles
  4. Ankur Mittal

    Ankur Mittal New Member

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