ICAI Articleship Working Hours: 35 Hours Rule, Regulation 60 & Form 112 Explained
ICAI Working Hours of Articled Assistants – Complete Guide
Introduction
Articleship is one of the most important practical training phases in the Chartered Accountancy course. ICAI has prescribed specific regulations to ensure that articled assistants receive structured professional exposure without being overburdened with excessive working hours.
Recently, ICAI clarified the permissible working hours and related conditions applicable to articled assistants through an official announcement. This clarification is particularly important for CA students, principals, and firms to ensure compliance with the Chartered Accountants Regulations, 1988.
This blog provides a comprehensive, simplified, and exam-relevant understanding of ICAI rules regarding working hours of articled assistants.
Legal Framework Governing Articleship Working Hours
The working hours of articled assistants are governed primarily by:
- Chartered Accountants Act, 1949
- Chartered Accountants Regulations, 1988
- Regulation 60 (Working hours of an articled assistant)
- ICAI Council directions and clarifications
Regulation 60 provides that working hours shall be regulated by the Principal, subject to directions issued by ICAI.
The ICAI Council has issued detailed directions to remove ambiguity regarding the number of hours articles should work and the manner in which practical training should be structured.
Prescribed Working Hours for Articled Assistants
1. Normal Working Hours – 35 Hours per Week
ICAI has clearly prescribed that the working hours of articled assistants shall be:
35 hours per week (excluding lunch break)
The intention behind prescribing 35 hours per week is to ensure that students get sufficient time for:
- Study
- Self-learning
- Skill development
- Professional growth
- Exam preparation
This ensures that articleship remains a training program and not merely employment.
2. Office Timings of Principal
ICAI has also specified the time range within which training should normally be imparted.
The office hours of the Principal for providing training should generally:
- Not begin before 9:00 AM
- Not end after 7:00 PM
This ensures reasonable working conditions for students and prevents excessively early or late work schedules.
3. Daily Working Hours Structure
ICAI has prescribed parameters for structuring daily working hours.
Normal working hours:
- Should not start after 11:00 AM
- Should not end before 5:00 PM
This implies that articleship training should fall within a reasonable daytime schedule.
4. Maximum Working Hours in Exceptional Circumstances – 45 Hours
ICAI recognises that certain professional assignments such as audits, deadlines, or compliance filings may require additional work.
Therefore:
- Articled assistants may work beyond 35 hours only in exceptional circumstances
- Total working hours must not exceed 45 hours per week
However, ICAI clearly emphasizes that working beyond 35 hours should not become a regular practice.
5. Compensatory Leave for Extra Working Hours
If an articled assistant is required to work beyond 35 hours per week:
- The student is entitled to compensatory leave
- Leave is calculated based on the additional hours worked beyond 35 hours
This ensures fairness and protects students from continuous excessive workload.
6. Withdrawal of Flexible Working Hours Facility
ICAI has withdrawn the facility of flexible office hours.
Therefore:
- Articleship training should generally be completed during structured office hours
- Informal or highly irregular working hour arrangements are not permitted
Pursuing Graduation or Other Courses During Articleship
ICAI has also clarified rules relating to pursuing college or other courses along with articleship.
Restriction on Attending College During Working Hours
During articleship working hours:
- Students are not permitted to attend college or any other educational institution
- College timings must not clash with articleship schedule
This ensures that practical training receives adequate attention.
Requirement of ICAI Permission – Form 112
If a student intends to pursue graduation or any other course simultaneously with articleship:
- Prior permission from ICAI is mandatory
- Permission is obtained by submitting Form 112
- Form must be submitted within one month of joining the course
Students who fail to obtain permission may face consequences such as non-recognition of training period.
Objective Behind ICAI Working Hour Guidelines
ICAI aims to maintain balance between:
Practical Exposure
Articleship provides real-life exposure in areas such as:
- Audit
- Taxation
- Compliance
- Financial reporting
- Advisory services
Academic Preparation
Students also need sufficient time for:
- CA Inter preparation
- Self-study
- Conceptual revision
- Skill development
Therefore, ICAI has designed a balanced framework of 35 hours per week.
Key Compliance Requirements for Principals
Principals training articled assistants must ensure:
- Working hours do not exceed prescribed limits
- Training is structured and meaningful
- Students are not regularly required to work excessive hours
- Compensatory leave is granted when required
- Students are allowed sufficient time for study and exams
Failure to comply may attract disciplinary consequences.
Practical Implications for CA Students
Students should understand the following:
- Articleship is a structured training program
- Excessive working hours beyond ICAI limits are not permitted
- Students have the right to compensatory leave for extra hours
- College or additional courses require ICAI permission
- Maintaining balance between study and training is essential
Quick Summary Chart
| Particulars | ICAI Requirement |
| Normal working hours | 35 hours per week |
| Maximum hours (exceptional cases) | 45 hours per week |
| Office timing range | 9 AM – 7 PM |
| Daily working hours | Between 11 AM – 5 PM |
| Extra hours | Allowed only in exceptional circumstances |
| Compensatory leave | Allowed for hours beyond 35 hours |
| College during working hours | Not permitted |
| Permission for additional course | Required through Form 112 |
Conclusion
ICAI has clearly established that articleship is meant to provide quality professional training without compromising students’ academic preparation. The limit of 35 working hours per week ensures that articled assistants receive balanced exposure to practical work along with adequate study time.
Students should be aware of these regulations so that they can ensure their training is conducted in accordance with ICAI guidelines.
Understanding these provisions is important not only for exam preparation but also for ensuring fair working conditions during articleship.
