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TMI BlogChartered Accountants (Amendment) Regulations, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... quired by sub-section (3) of section 30 of the Chartered Accountants Act, 1949 (38 of 1949), in the Gazette of India, Extraordinary, Part III, Section 4, dated the 23rd September, 2020, inviting objections and suggestions from persons likely to be affected thereby, before the expiry of forty-five days from the date on which the said Gazette containing the said notification is made available to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, 1988, - (i). for regulation 51, the following regulation shall be substituted, namely:- 51. (1) An articled assistant who has passed the Intermediate (Professional Competence) Examination or Professional Education (Examination-II) or Intermediate examination and has completed a minimum of eighteen months of practical training according to these regulations shall be eligible for industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustrial training may be between nine months to eighteen months. (5) The industrial training shall be received under a member of the Institute. An Associate who has been a member for a continuous period of at least three years shall be entitled to train one industrial trainee at a time and a fellow shall be entitled to train two industrial trainees at a time, whether such trainees be articled a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department concerned. (6) An agreement of training shall be entered into in the form approved by the Council. (7) On completion of the industrial training, the member shall issue a certificate in the form approved by the Council to the trainee and forward a copy of the same to the Secretary. (8) The period of industrial training referred under this regulation, shall be treated as servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mparting the industrial training. ; (ii). in regulation 54, in sub-regulation (5), for the words one year , the words eighteen months shall be substituted. (iii). in regulation 58: (a) in sub-regulation (2), - (A) for the words If the period of the excess leave taken is sought to be served , the words The period of excess leave taken shall be served shall be substituted; (B) f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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