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Condonation of breach of Regulation 190 regarding joining / leaving of Paid Assistants

Circular No. :CNL/LTD(28)/M&SS/23/37/2005

6th September, 2005

The Decentralized offices are receiving requests for condonation of delay in submission of information by the firms regarding joining/leaving of paid assistants and many a times the delay in submission of the information exceeds 6 months. As a matter of procedure these cases are required to be considered and condoned on compliance of certain requirements viz. submission of certain specified documents besides request and levy fee for condonation of delay. The office generally requires the following details from the firm for condonation of delay in submission of the information :-

  1. Letter of Appointment issued by the firm and acceptance thereof by the member,

  2. Letter of Resignation by the employee and acceptance thereof by the firm.

  3. Attendance Register maintained by the firm for the employees (Paid Assistants)

  4. Certified true copy of the Statement of Income issued by the firm to the employee in the prescribed format.

  5. Details of salary paid by the employer to the employee for the relevant period (either details of salary paid into the account or details of cross account payee cheque given).

In order to provide quality services to the members, it is felt that the members/firms must be informed of these requirements for their compliance so that the office is able to consider and condone the same immediately on receipt if the requirements are fulfilled.

Accordingly these requirements are hosted on the website of the Institute for the information and compliance by the members/firms. You are advised to host the same on website of the Regional Council and also give due publicity by announcement in the Regional Newsletter and display on notice board for the information of members.

(Dr. V Seshadri)
Jt. Secretary

Main Occupation-for Training

Main Occupation-for Training (Regulation 43)

The council has laid down the following guidelines for determination of the main occupation of Members for the purpose of their eligibility to train articled assistant.

  1. the office hours of the member should be 35 in a week.
  2. Such office hours should be consistent with the normal working hours and should not be before 9.00 a.m. or after 7.00 p.m.

  3. The normal working hours for an articled assistant should not start after 11.00 a.m. or end before 5.00 p.m.



Member engaged in full-time employment (other than in an educational institution)

  1. The main occupation of a member engaged in full-time employment, will be employment even though he may hold a Certificate of Practice, because a member cannot have two main occupations. Even if the office-hours in full-time employment are arranged in such a manner as to have substantial time for practice, practice cannot be considered as main occupation.

  2. The timings of employment should not at all clash or overlap with his own office hours.

Member engaged in full-time employment in an educational institution

  1. The timing of the employment should not normally clash or overlap with his own office hours

  2. if, however, the hours of the employment clash or overlap with his own office hours, the time devoted to employment (including travelling time) during such office hours should not be more than 50 per cent of office hours and should not exceed 20 hours in a week.

Members engaged in part-time employment

  1. The timing of the employment should normally clash or overlap with his/her own office hours.

  2. If, however, the hours of the employment clash or overlap with his own office hours, the time devoted to employment (including travelling time) during such office hours shold not be more than 50 per cent of office hours and should not exceed 20 hours in a week.

Main Occupation-for Training

Main Occupation-for Training (Regulation 43)

The council has laid down the following guidelines for determination of the main occupation of Members for the purpose of their eligibility to train articled assistant.

  1. the office hours of the member should be 35 in a week.
  2. Such office hours should be consistent with the normal working hours and should not be before 9.00 a.m. or after 7.00 p.m.

  3. The normal working hours for an articled assistant should not start after 11.00 a.m. or end before 5.00 p.m.



Member engaged in full-time employment (other than in an educational institution)

  1. The main occupation of a member engaged in full-time employment, will be employment even though he may hold a Certificate of Practice, because a member cannot have two main occupations. Even if the office-hours in full-time employment are arranged in such a manner as to have substantial time for practice, practice cannot be considered as main occupation.

  2. The timings of employment should not at all clash or overlap with his own office hours.

Member engaged in full-time employment in an educational institution

  1. The timing of the employment should not normally clash or overlap with his own office hours

  2. if, however, the hours of the employment clash or overlap with his own office hours, the time devoted to employment (including travelling time) during such office hours should not be more than 50 per cent of office hours and should not exceed 20 hours in a week.

Members engaged in part-time employment

  1. The timing of the employment should normally clash or overlap with his/her own office hours.

  2. If, however, the hours of the employment clash or overlap with his own office hours, the time devoted to employment (including travelling time) during such office hours shold not be more than 50 per cent of office hours and should not exceed 20 hours in a week.

Main Occupation-for Training

Main Occupation-for Training (Regulation 43)

The council has laid down the following guidelines for determination of the main occupation of Members for the purpose of their eligibility to train articled assistant.

  1. the office hours of the member should be 35 in a week.
  2. Such office hours should be consistent with the normal working hours and should not be before 9.00 a.m. or after 7.00 p.m.

  3. The normal working hours for an articled assistant should not start after 11.00 a.m. or end before 5.00 p.m.



Member engaged in full-time employment (other than in an educational institution)

  1. The main occupation of a member engaged in full-time employment, will be employment even though he may hold a Certificate of Practice, because a member cannot have two main occupations. Even if the office-hours in full-time employment are arranged in such a manner as to have substantial time for practice, practice cannot be considered as main occupation.

  2. The timings of employment should not at all clash or overlap with his own office hours.

Member engaged in full-time employment in an educational institution

  1. The timing of the employment should not normally clash or overlap with his own office hours

  2. if, however, the hours of the employment clash or overlap with his own office hours, the time devoted to employment (including travelling time) during such office hours should not be more than 50 per cent of office hours and should not exceed 20 hours in a week.

Members engaged in part-time employment

  1. The timing of the employment should normally clash or overlap with his/her own office hours.

  2. If, however, the hours of the employment clash or overlap with his own office hours, the time devoted to employment (including travelling time) during such office hours shold not be more than 50 per cent of office hours and should not exceed 20 hours in a week.