A member employed as a Paid Assistant or engaged as a partner in a foreign firm of
Chartered Accountants will also be eligible to train articled assistants at par with the
paid assistants with a firm of Chartered Accountants in India. All conditions applicable to
the Paid Assistants in India would be applicable to them as well. However, in case of a
foreign firm, such a foreign firm shall have at least one partner who is either a member
of the Institute or who is eligible to become a member of the Institute, in terms of MRA.
Chartered Accountants will also be eligible to train articled assistants at par with the
paid assistants with a firm of Chartered Accountants in India. All conditions applicable to
the Paid Assistants in India would be applicable to them as well. However, in case of a
foreign firm, such a foreign firm shall have at least one partner who is either a member
of the Institute or who is eligible to become a member of the Institute, in terms of MRA.
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