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trai guide TRAINING GUIDE BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA All rights reserved No part of this publication may be reproduced stored in a retrieval system or transmitted in any form or by any means electronic mechanical phot

TRAINING GUIDE BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA All rights reserved No part of this publication may be reproduced stored in a retrieval system or transmitted in any form or by any means electronic mechanical photocopying recording or otherwise without prior permission in writing from the publisher Information given in this Training Guide as per position as on May Students are advised to visit the website of the Institute at www icai org from time to time for updation ? The Institute of Chartered Accountants of India Website www icai org E-mail bosnoida icai org Training Guide Revised ?? May Price Rs Published by Dr T P Ghosh Director of Studies The Institute of Chartered Accountants of India C- Sector Noida ?? Typeset and designed at Board of Studies The Institute of Chartered Accountants of India Printed at VPS Engineering Impex Pvt Ltd Noida May Copies FOREWORD Practical Training is an integral part of chartered accountancy curriculum As per the present system a student has to undergo three and a half years of articleship training which is linked to theoretical education Neither stand alone theoretical education nor exclusive practical training would produce a Chartered Accountant capable of discharging professional roles Blending theories with practical training is the uniqueness of chartered accountancy curriculum Quality training organized by the members of the Institute is key to producing high caliber chartered accountants competent to encounter challenges of the professional role Training Guide Booklet clarifies procedural aspects of practical training as well as the training programme In this regard the Institute has a great responsibility in ensuring that the experience gained by the chartered accountancy student is adequate useful and mutually beneficial to both the student and his Principal Need for proper monitoring of the training is also a pre-requisite for the successful implementation of any training programme The Training Guide seeks to contribute in the attainment of these objectives In view of the implementation of the New Scheme of Education and Training the Training Guide is required to be changed Accordingly it has been revised incorporating relevant changes in the Chartered Accountants Amendment Act and Chartered Accountants Amendment Regulations This revised Training Guide would ensure a balanced exposure to trainees to the regular work connected with the professional practice of the Principals as also the additional features of in-house theoretical training It includes the latest decisions of the Council relating to the training scheme I wish that all members engaged in imparting training and students undergoing training read the underlying principles thoroughly I am sure that the Training Guide would prove to be very useful while planning and implementing practical training effectively New Delhi May CA Sunil Talati President PREFACE Practical Training of Chartered Accountancy is a unique learning scheme in which a student gets exposure to professional activities This helps him to understand the intricacies involved in various fields wherein chartered accountants are engaged in practice or service Theoretical education supports to achieve excellence in practical training I