CA Ved Jain

President ICAI

New Delhi

                                                Dated: 17.07.08

Sub:- Working Hours of Articled Assistants

Kindly refer to the announcement regarding working hours of the Articled Assistants issued by ICAI giving references to the Regulations 65 and 66 read with Regulation 60 of the Chartered Accountants Regulations 1988. (Copy Enclosed).

The new directives have practically deprived the candidates from pursuing their regular Graduation Courses from the Renowned/Reputed Colleges/Universities along with C.A. Course. Usually the morning college/University Time falls between 8 AM to 1.30 PM all over India.

By introducing these directives w.e.f. 01.04.08 specially 1(iii) and 1(vi), the ICAI has inadvertently deprived all students from continuing their regular graduation course with Article Training. The option left with the candidate is to go for graduation through correspondence only. What value it (Correspondence Course) commands for further studies/Career in case the Candidate fails to clear the C A Exam is known to every one.

In this regard, I would request to kindly consider following Facts/Ground Realities so that these directives can be withdrawn:-

   1. Most of the students who appeared in June '08 CPT have already joined B.Com. (Regular) course by paying the huge amount of Fee, because admissions to these courses are over in June '08 and classes have started. The result of CPT was declared only on 13-07-08, by which time nobody can wait as in case he could not clear the CPT, the opportunity of joining Graduation would also go.

   2. Now, after clearing CPT if the student has to discontinue Graduation course as per new directives and go for PCC registration, then
         1. The student has to pay for all 3 yrs. Fee for withdrawing himself from the college, because this is now made a condition in the Admission Form itself in some of the Colleges or at least has to pay the one year Fee.
         2. The student has to join correspondence course (this is suggested as solution if you talk to any Institute's administrator) for getting graduation degree. (No body can ever think it as a solution or equate this with regular B.Com. degree from the University / Colleges). The suggestion / alternative to pursue Graduation through IGNOU or other correspondence courses is JUST face saving which need to be reviewed keeping in view the interest of large masses as well the reputation of the ICAI.
         3. Since graduation is not compulsory, therefore, after 3 and ½ years of rigorous Training, if he could not clear the CA Exam then the student is left with 10+2 qualification which is highly unjustified by any standard. With this, you will agree that these directives will spoil the career of the students who after putting their 4 valuable years of life are neither eligible for any other course nor they can earn any livelihood for their parents and family. Does ICAI has this intention in mind? Does Institute guarantee that every one who joined CA Course will be declared pass after 3 and ½ years of Articled Training?

   3. Even in the professional courses like Engineering and MBBS, the college education is not denied. Further there is more or less certainty that the student will become Engineer or Doctor after the specified time. Do we have that certainty here?  If not then student is left with simple 10+2 qualification after 3 and ½ years. Does Institute know this fact ? Does Institute has any employment guarantee for these candidates ?

   4. It may be apprehended that under existing regulation, the students are not attending CA Offices and manipulating their time. Whose mistake it is ? ICAI being regulator failed to take action against such manipulators or the Members who allowed such manipulations to happen ? What is the role of students in this ? If any one failed to take action against the miscreant, should we put everyone behind the BAR ? Does Institute believe in Quantity or Quality of working hours ?

   5. For some one committing the mistake entire community of CA students should not be punished. These directives would act as punishment to the entire lot for no fault of them. What is required is to boost the Members' morality and honesty in imparting training and implementing the regulations. Let us remember the principle of justice which says that Let 100 criminals go scot-free but innocent should not be punished.

   6. Even under new directives some Colleges in some of the cities have started revising the timings to 6.00 AM in the morning to 10.00 AM or 10.30 AM to match the Institute's timing. Is it not manipulations thereby punishing those students whose colleges are not revising the timing to suit ICAI. The Institute may be satisfied and feeling pride that it's directives have been followed. But do we know at what cost ? The student has to get up at least by 4.00 AM daily, go for attending college up to 10.30 AM and then rush to  comply office hours of 11.00 to 5.00 PM. Thereafter, he should return to home and think of Break-Fast or Lunch. Dinner he should forget because by 9.00 PM he has to go to bed to wake up again at 4.00 AM in the next morning.

      Is this the life style we want for future generation? Is it not worst then the one that of Bonded Labour. Is it the dream with which India got freedom? Kindly rethink and realize where are we heading towards? With these inhuman conditions, can ICAI work as partner in Brighter Nation Building or working to dream only diseased India.

      Let us build Trust and give free environment to Members and Students so that they can be assured of their brighter future.

   7. As stated above under new directives also, manipulations have already started. Does Institute feel pride in punishing only sincere, honest and hard working students by depriving them of quality college education ?

      In view of above, I sincerely request you to kindly review these directives immediately and allow the status quo to be maintained so that quality college education for graduation and Training as articled assistant can be pursued together.  

      Last but not the least "Justice delayed is Justice denied".

      Thanking You,

      Encl: As above

      Yours truly,

      (CA Ramesh Mehta)

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