Article Trainees under Part time CoP

sir
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?

 

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.

 

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

 

Thanks.................