The Hell “Articleship”
As I promised to post something about articleship in my
previous posts here I undertake to unveil the layers and also the alternatives
for better future.
In CA course the things that matters are the experience, skill,
work & specialization whereas the institute is known to give degrees to
those people who can stick to the books and write in exams. Institute has just
inserted the article ship in the course and it thinks that the job is done.
If we talk about articleship the first
thing we can figure which is attached to it is exploitation. Articles are being
exploited and they don’t have much rights to oppose the same. The principles
(CAs) are powered with their superiority and have all the rights over their
articles.
Although Chartered accountant Act
exists but no one cares what it says. Articles are being used for
personal purposes while the act says it is against ethical code of conduct.
According to me there are two
main purposes to introduce Articleship :
Firstly, two give practical
knowledge to the students and
Second purpose was to provide low cost staff to CA firms
(practicing units).
The second purpose has been
accomplished fully but the first one is
still in its way (not just because of practicing CAs or small size of their
firm or limited work available with them but dummy articles are equally
responsible).
Articles are entitled to get a
fixed stipend for 3 years years but how many CAs pays it to the articles, the
answer is very few (especially in non metro cities). CAs may show the stipend
expense in the books but actually the money is paid by cheque and taken back as
unaccounted CASH, again violation of ethical codes.
Institute has itself fixed a nominal amount of
stipend (Rs. 1000 in initial year) and the practicing units have problem in
even paying that.
They get an auditor, a driver
with his own vehicle, a helper official as well as personal, a return preparer,
an overtime employee, a report maker, a tax advisor, an accountant, a client
support personnel, an assistant, a tour maker etc. in ONE ARTICLE for just RS.
1000……..even then an article stand nowhere….thats what I call HELL. (Few of above are against
professional ethics)
To take single day leave in
articleship is not easy, no excuses, no reasons, nothing works.
Articles are being used as
accountants and they remain accountant for major part or whole of the articleship.
easy targets are the easy victims.
Make yourself stand on a position
in the organization where no one can consider you a easy target to exploit.
Have your own and different opinion wherever possible. Be confident when it
comes to ethics. The better you understand good and bad better it is. Listen to
everyone but do what you consider beneficial for you and your future. Place
your point of view among others not as compulsion but as better and beneficial
option.
Any how a person must have
practical knowledge of the field and articleship is one of the way to gain
basic knowledge, an article must know how to handle different situations but at
the same time be vigilant that your hard work don’t get exploited.
You may or may not have a successful career ahead till you
know the work of the field, you belong to.
JUST “CA” before the name is not enough.
Good marks don’t always guarantee success or specialization
of a field or the fact that the person can actually work in practical
situations.
What I have learnt:
“ Go for maximum work
experience, professionalization in field and
everything else related to personality”
“Most of the people focuses on studies only but just studying
will not fetch the job satisfaction.”
“Good opportunity are embedded in the skill and expertise”
One must complete articleship for two years and go for
industrial training in last year, you may have to leave an attempt of ca final
but the training worth it. The training will provide experience of industry and
a guaranteed job satisfaction in future. Generally, the person having experience & industrial training is paid more and gets job earlier than a CA in first attempt.
Can Also refer: Industrial Training
Want to tell about or Searching for CA firm : Click----> CA Firms
Can Also refer: Industrial Training
Want to tell about or Searching for CA firm : Click----> CA Firms
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Thank you for frank and useful article
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