CA Articleship Working Hours: What You Need to Know
Starting your CA articleship is an exciting step, and understanding the working hours is crucial. The Institute of Chartered Accountants of India (ICAI) has specific guidelines to ensure a balanced and effective training period for articled assistants. This guide simplifies what you need to know about CA articleship working hours based on the latest ICAI regulations.
Minimum Working Hours
According to ICAI Regulation 60, the minimum working hours for an articled assistant are 35 hours per week, not including lunch breaks. These hours are set by your Principal (the CA under whom you are doing your articleship), following the guidelines issued by the ICAI Council.
Office Timings
While the minimum hours are 35 per week, there are also guidelines for office timings:
• Principal's Office Hours: The office of your Principal for articled assistants generally won't open before 9:00 a.m. or close after 7:00 p.m.
• Your Normal Working Hours: Your normal working hours should not start before 11:00 a.m. or end before 5:00 p.m. This provides some flexibility within the workday.
Working Beyond Normal Hours and Compensatory Leave
Sometimes, due to urgent work or specific training needs, you might be required to work beyond the usual hours. Here's what the guidelines say:
• Maximum Hours: Even if you work extra, your total working hours should generally not go over 35 hours per week, excluding lunch. In any situation, your working hours should never exceed 45 hours per week.
• Compensatory Leave: If you work more than 35 hours in a week, you are entitled to compensatory leave. This means you get time off to make up for the extra hours you've put in. The Principal calculates this leave based on the number of hours you worked over 35 hours per week.
• Exceptional Circumstances Only: Your Principal should not routinely make you work long hours. Extended working hours (up to a maximum of 45 hours per week) should only be required in exceptional cases where there's a deadline-driven task.
• Flexibility for Principal: Your Principal has the flexibility to offer you compensatory leave or allow you to take off hours in place of working beyond 35 hours.
Understanding these rules helps ensure you have a clear picture of what to expect during your articleship. Finding the right firm that respects these guidelines and provides valuable training is essential. Many students look for articleship opportunities online, and CAnnect.in is a platform that connects CA students with CA firms offering articleship opportunities.
The above information is based on the ICAI Training Guide February 2025 edition. For the latest updates, please refer to the official ICAI website.