Dear Sir(s)/Madam,

The Council of the Institute appointed a Working Group to study various students related issues sometime back. The recommendations of the Group were then considered by the Council and certain decisions have been taken in this regard. Some such decisions, among others, relate to the minimum and maximum working hours for the articled assistants per week, the course of action required to be taken in case, the minimum working hours exceeds etc. These decisions are as follows:-

(i) The minimum working hours for the articled assistants shall be 35 hours in a week excluding the lunch break.

(ii) The office hours of the principal for the articled assistants shall not be generally before 9.00 a.m. or after 7.00 p.m.

(iii) The normal working hours for the articled assistants shall not start after 11.00 a.m. or end before 5.00 p.m.

(iv) If the exigencies or nature of training so warrants, the articled assistant shall work beyond the normal office hours. However, the maximum working hours for the articled assistant should not exceed normally 35 hours in a week excluding the lunch break and in any case or circumstances should not exceed 45 hours per week. In case the articled assistant is required to work beyond 35 hours per week, he is entitled to compensatory leave calculated with reference to the number of completed hours worked over and above 35 hours per week. The principal shall ensure that long working hours are not imposed on the articled assistants on a regular basis and only in case of exceptional circumstances where time bound work is to be delivered the articled assistants may be required to work longer hours which will still be subject to a maximum of 45 hours per week. The principal shall be free to allow compensatory leave or off hours in lieu of extra working beyond 35 hours.

These decisions were brought on public domain vide an announcement dated 29th March, 2008 for information and compliance by all concerned. We are confident that the same is adhered to.

Through this communication, your specific attention is once again drawn to the aforesaid decisions and it is required that these decisions are complied with in a letter and spirit, in the overall interests of the profession.

Regards,

T. Karthikeyan

Secretary,  ICAI

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