Code of Conduct for CA STUDENTS/ARTICLE Assistants
The Council of the Institute has laid down ‘Code of Conduct for CA Students’ to be observed while pursuing Chartered Accountancy Course. This Code of Conduct is applicable to all students who are pursuing Chartered Accountancy Course and includes students who have completed practical training. The ‘Code of Conduct for CA Students’ is given below.
An Articled / Audit Assistant shall comply with the following principles of the code of conduct:
- The articled / audit assistant shall, at all times, diligently and faithfully serve the Principal in the practice of profession of Accountancy.
- The articled/audit assistant shall follow the covenants contained in the Deed of Articles and the provisions of the Act and Regulations as may be applicable, from time to time.
- The articled / audit assistant shall be responsible for the quality and correctness of the work done by him in the course of practical training, either in the office of the Principal or in the offices of any of the clients of the Principal.
- The articled / audit assistant shall not, at any time, during the continuation of his articleship – destroy, cancel, obliterate, spoil, embezzle, spend, take away with him/her copies of books, papers, plans, documents, monies, stamps, hardware, software or chattels whether belonging to the Employer or his personal representative(s) / assignees / partner(s) / client(s) which came into his/her hands or, custody or possession, or allow any other person to use the same without the prior approval of his employer.
- The articled / audit assistant should at all times observe discipline and follow guidelines, rules and regulations set out by his/her employer and not act in any manner that will bring disrepute to his/ her employer or the profession in General.
- The articled / audit assistant shall obey and follow all lawful and reasonable instructions of his/ her Employer and shall not depart or absent himself/herself from the training of the Employer at any time during the said term without the prior consent of his/her employer or partners but shall at all times during the said term conduct himself/herself with honesty and propriety.
- The articled / audit assistant shall behave in a responsible manner as a prospective member of the profession, with his colleagues, staff members in his Employer’s office, Employer’s clients and their representatives, Institute’s officials & employees and judicial, quasi-judicial and other authorities, wherever he/she represents his/her employer.
- The articled / audit assistant shall conduct himself/herself in a manner which shall show that he/ she is endowed with impeccable character and help him/her to uphold ethical principles and professional Code of Ethics.
- The articled / audit assistant shall not obtain any monetary help or assistance or any form of gratification directly or indirectly from the clients of the Principal, their officials or representatives.
- Students, while undergoing Articled Training shall adhere to the formal Dress Code as per the local culture and tradition. Students while undergoing Orientation Course, Management and Communication Skills (MCS) course, Information Technology, Advanced Course should maintain discipline and decorum apart from adhering to dress code (Advisory Dress Code: Male Students: Full Sleeves Shirts and Trousers; Female Students: Sarees / Salwar Kurta / Suit. While appearing before the appellate authority, they may also wear a suit and a tie).