Wednesday, 25 November 2015

Are Indian CA's dependent on article assistants to a great degree?

I'm assuming that you are talking about dependent in terms of manpower.

Well, I guess they are, and there is absolutely nothing wrong about it. With rising number of CA students in the country, there is a continuously growing number of students looking for articleship training to learn the practical application of the Chartered Accountancy curriculum. The CA's in practice find these students as an inexpensive source of manpower, and the students get an opportunity to learn in return. To me, it looks like a win-win.

But, of course, a CA firm would need permanent employees to grow its business as the articled assistants will leave in three years, after their training period is complete. So, trained administrative staff is important to ensure smooth functioning of operations.

As a young Chartered Accountant in practice, there are a number of assignments that I take only for the learning that will come through performing such tasks. I would suggest that the articled assistants also look at the work opportunity available before them as a tuition-free platform to hone their skills so as to become better and more competent CA's in the future.

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