What are the terms and conditions applicable for training articled assistant abroad?

The principal shall impart training in accordance with the guidelines contained in
Training Guide. He shall maintain a record of practical training imparted by him to the
articled assistant and report to the Council in the form prescribed in the training guide.
Further, the terms and conditions that may be made applicable for training articled
assistant in India from time to time shall mutates mutandis apply for training of articled
assistant abroad.
In addition to above, the Principal and the articled assistant shall be bound by the
provision of Chartered Accountants Act 1949 and Regulations framed thereunder and
such other rules and guidelines and directions issued by the Council from time to time.