In the case of an articled clerk who is already a graduate, one additional course of study out of the list of approved courses is permitted.
The courses that are permitted to be pursued are:
- Recognised graduation course of Universities or Colleges affiliated to Universities.
- Recognised post-graduation course of Universities or Colleges affiliated to Universities
- Courses conducted by the Institute of Cost and works Accountants of India.
- CIMA courses conducted by Chartered Institute of Management Accountants, UK.
- Ph.D courses attached to the Commerce Departments of Universities
The Institute does not permit articled / audit clerks to pursue CFA / or any other course conducted by the Institute of Chartered Financial analysis of India, Hyderabad.
An articled/audit clerk is required to obtain prior permission of the Council before engaging in other course of studies.
He is required to submit an application for obtaining permission in Form 112 duly complete in all respects and recommended by the Employer and the College Authorities, if the course is regular one.
Permission for second course will be considered only after receipt of documentary proof of either on completion or discontinuation of the course for which permission has been grated earlier.