The period of practical training shall be 3 years or 3½ years as applicable, under a
practising chartered accountant abroad. However, the articled / audit assistant have an
option to undergo Industrial training in accordance with the Regulations 51 & 72 of the
Chartered Accountants Regulations, 1988 during the last one year of training.
practising chartered accountant abroad. However, the articled / audit assistant have an
option to undergo Industrial training in accordance with the Regulations 51 & 72 of the
Chartered Accountants Regulations, 1988 during the last one year of training.
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