M&C-MSS
The Institute of Chartered Accountants of India
8th September, 2020

Sub: Frequently Asked Questions (FAQs) regarding Practical Training

S.No. Questions Answers
1 Whether the period of absence arising out of lockdown due to COVID -19 pandemic w.e.f 24th March, 2020 till 3rd May, 2020 shall be counted as leave or being on articleship for the students who are already registered and undergoing Practical Training as on 24th March, 2020. The period of absence arising out of lockdown due to COVID -19 pandemic w.e.f 24th March, 2020 till 3rd May, 2020 shall be counted as being on Practical Training for the aforesaid period for the students who are already registered and undergoing Practical Training as on 24th March, 2020.
2 Whether the period of absence arising out of lockdown due to COVID -19 pandemic w.e.f 24th March, 2020 till 3rd May, 2020 shall be counted as leave or being on articleship for the students who were already on examination leaves during the said period. The period of absence w.e.f 24th March, 2020 till 3rd May, 2020 shall continue to be counted as leave for those students who were already on examination leave during the said period.
3 Whether the intervening period arising out of the lockdown / unlockdown due to COVID -19 pandemic w.e.f 4th May, 2020 till 31st August, 2020 shall be counted as leave or being on articleship for the students who are already registered and undergoing Practical Training. The intervening period may be treated as being on articleship wherein articled assistants have been asked to work from home or otherwise due to different scenarios as given below:

1) The residence of the Article is in containment Zone

2) The office of the Principal is in containment Zone

3)Non- availability of public transport.

4) When there is still complete/partial lockdown in some states even after unlockdown.

Subject to abiding of instructions / advice of the principal by articled assistants.

However, due to non- abiding of instructions / advice of the principal by articled assistants, the intervening period shall be treated as Leave and he/she has to serve the excess period of leave under the same principal only.

4 Whether there will be any effect on eligibility of appearance in Intermediate/final examination due to short fall in required service period/extension of articleship. The eligibility to appear in Intermediate/Final examinations for such students will not be affected due to short fall in required service period/extension of articleship. Council of ICAI approved that due to excess leave between 4th May 2020 to 31st August 2020 ,the attempt of these students will not be extended.In other words, students will be eligible to appear in the same attempt of Intermediate/Finalexamination in which they were supposed to appear.

However, these students will have to serve and complete remaining/excess period of Practical Training under the same principal.

Students may note that practical training is an integral part of CA Curriculum to hone up and prepare them adequately for being future ready and has to be completed and not only from statutory perspective of compliance with provisions under CA Act and Regulations but the value that practical training instills in students.

5 What will be the eligibility of stipend for the period during lockdown/unlockdown The eligibility of stipend for the period during lockdown / unlockdown will be decided mutually between the Principal and the Article based on the fact as to whether students were working/ available to work during these days.
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