[TO BE PUBLISHED IN THE GAZETTE OF INDIA , EXTRAORDINARY,<\/span><\/p>\n

PART III, SECTION 4]<\/span><\/p>\n

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA<\/span><\/p>\n

NOTIFICATION<\/span><\/p>\n

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New Delhi, the 23^{rd<\/sup> January, 2015<\/span><\/p>\n}

 <\/p>\n

No. 1-CA(7)\/167\/2014<\/u>.- Whereas certain draft regulations further to amend the Chartered Accountants Regulations, 1988, were published as required by sub-section (3) of section 30 of the Chartered Accountants Act, 1949 (38 of 1949), in the Gazette of India, Extraordinary, Part III, Section 4, dated the 10^{th<\/sup> September, 2014, inviting objections and suggestions from persons likely to be affected thereby, before the expiry of forty -five days from the date on which the copies of the Gazette containing the said notification were made available to the public;<\/span><\/p>\n}

And whereas the copies of the said Gazette were made available to the public on the 12^{th<\/sup> September, 2014;<\/span><\/p>\n}

And whereas the objections and suggestions received from the public on the said draft regulations have been considered by the Council of the Institute;<\/span><\/p>\n

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 30 of the said Act, the Council, with the approval of the Central Government, hereby makes the following regulations further to amend the Chartered Accountants Regulations, 1988, namely:-<\/span><\/p>\n

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\n
1. (1) These regulations may be called the Chartered Accountants (First Amendment) Regulations, 2015.<\/span><\/li>\n<\/ol>\n
   \n
   • They shall come into force on the date of their final publication in the Official Gazette.<\/span><\/li>\n<\/ul>\n
     \n
     1. In the Chartered Accountants Regulations, 1988 (hereinafter referred to as the said regulations),-<\/span><\/li>\n<\/ol>\n
        \n
        • in regulation 28E, in sub-regulation (1), in clause (b), for the words \u201cnine months\u201d, the words \u201ceight months\u201d shall be substituted.<\/span><\/li>\n<\/ul>\n
          \n
          • in regulation 48, in sub-regulation (1), for the Table, the following Table shall be substituted, namely:-<\/span><\/li>\n<\/ul>\n

            \u201c Table<\/span><\/p>\n

             <\/p>\n

            ” Table<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n

            Classification of the normal <\/strong>place of service of the <\/strong>articled assistant<\/strong><\/span><\/td>\n	\n During\u00a0\u00a0 the<\/strong><\/span><\/p>\n first year of <\/strong>training<\/strong><\/span><\/td>\n	\n During\u00a0\u00a0\u00a0\u00a0 the<\/strong><\/span><\/p>\n second year of training<\/strong><\/span><\/td>\n	\n During\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 the<\/strong><\/span><\/p>\n remaining<\/strong><\/span><\/p>\n period\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>of<\/strong><\/span><\/p>\n training<\/strong><\/span><\/td>\n<\/tr>\n
            (<\/strong>1<\/sup><\/strong>)<\/strong><\/span><\/td>\n	(2)<\/strong><\/span><\/td>\n	(<\/strong>3<\/sup><\/strong>)<\/strong><\/span><\/td>\n	(4)<\/strong><\/span><\/td>\n<\/tr>\n
            \n (i)\u00a0 <\/strong>Cities\/towns\u00a0 <\/strong>having\u00a0\u00a0 <\/strong>a<\/strong><\/span><\/p>\n population\u00a0\u00a0\u00a0 <\/strong>of\u00a0\u00a0 twenty \nlakhs and above<\/strong><\/span><\/td>\n	Rs.2000\/-<\/strong><\/span><\/td>\n	Rs.2500\/-<\/strong><\/span><\/td>\n	Rs.3000\/-<\/strong><\/span><\/td>\n<\/tr>\n
            (ii) <\/strong>Cities\/towns\u00a0 <\/strong>having\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>a \npopulation of four lakhs and above but less than twenty lakhs \n<\/strong><\/span><\/td>\n	Rs.1500\/-<\/strong><\/span><\/td>\n	Rs.2000\/-<\/strong><\/span><\/td>\n	Rs.2500\/-<\/strong><\/span><\/td>\n<\/tr>\n
            (iii)Cities\/towns having a \npopulation of less than \nfour lakhs<\/strong><\/span><\/td>\n	Rs.1000\/-<\/strong><\/span><\/td>\n	Rs.1500\/-<\/strong><\/span><\/td>\n	Rs.2000\/-<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n in regulation 204, for the words \u201cand International Trade Laws and World Trade Organisations\u201d the words, \u201cInternational Trade Laws and World Trade Organisation and International Taxation\u201d shall be substituted.<\/span><\/li>\n<\/ul>\n [File No. 1-CA(7)\/167 \/2014]<\/span><\/p>\n  <\/p>\n Sd\/<\/span><\/p>\n Sagar<\/span><\/p>\n Acting Secretary<\/span><\/p>\n  <\/p>\n Note.- The principal regulations were published in the Gazette of India, Extraordinary, Part III, Section 4, dated the 1 st<\/sup> June, 1988 vide number 1-CA(7)\/134\/88 dated 1st<\/sup> June, 1988 and subsequently amended by –<\/span><\/p>\n \n Notification No.1-CA(7)\/1\/89 published in the Gazette of India, dated 7th<\/sup> October, 1989<\/span><\/li>\n Notification No.1-CA(7)\/10\/90 published in the Gazette of India, dated 19th<\/sup> January, 1991<\/span><\/li>\n Notification No.1-CA(7)\/11\/90 published in the Gazette of India, dated 19th<\/sup> January, 1991<\/span><\/li>\n Notification No.1-CA(7)\/12\/91 published in the Gazette of India, dated 23rd<\/sup> February, 1991<\/span><\/li>\n Notification No.1-CA(7)\/13\/90 published in the Gazette of India, dated 2nd<\/sup> February, 1991<\/span><\/li>\n Notification No.1-CA(7)\/19\/92 published in the Gazette of India, dated 7th<\/sup> March, 1992.<\/span><\/li>\n Notification No.1-CA(7)\/28\/95 published in the Gazette of India dated 1st<\/sup> September, 1995<\/span><\/li>\n Notification No.1-CA(7)\/30\/95 published in the Gazette of India, Extraordinary dated 13th<\/sup> March, 1996<\/span><\/li>\n Notification No. 1-CA(7)\/31\/97 published in the Gazette of India, dated 16th<\/sup> August, 1997<\/span><\/li>\n Notification No. 1-CA(7)\/44\/99 published in the Gazette of India dated 26th<\/sup> February, 2000<\/span><\/li>\n Notification No.1-CA(7)\/45\/99 published in the Gazette of India, dated 26th<\/sup> February, 2000<\/span><\/li>\n Notification No.1-CA(7)\/51\/2000 published in the Gazette of India, Extraordinary, dated 17th<\/sup> August, 2001<\/span><\/li>\n Notification No.1-CA(7)\/59\/2001 published in the Gazette of India, Extraordinary dated 28th<\/sup> September, 2001<\/span><\/li>\n Notification No.1-CA(7)\/64\/2002 published in the Gazette of India, Extraordinary dated 31st<\/sup> March, 2003<\/span><\/li>\n Notification No.1-CA(7)\/64A\/2003 published in the Gazette of India, Extraordinary dated 4th<\/sup> December, 2003<\/span><\/li>\n Notification No.1-CA(7)\/83\/2005 published in the Gazette of India, Extraordinary dated 28th<\/sup> July, 2005<\/span><\/li>\n Notification No.1-CA(7)\/84\/2005 published in the Gazette of India, dated 17th<\/sup> June, 2006<\/span><\/li>\n Notification No. 1-CA(7)\/92\/2006 published in the Gazette of India, dated 13th<\/sup> September, 2006<\/span><\/li>\n Notification No. 1-CA(7)\/102\/2007(E) published in the Gazette of India, dated 17th<\/sup> August, 2007<\/span><\/li>\n Notification No.1-CA(7)\/116\/2008 published in the Gazette of India, dated 25th<\/sup> September, 2008<\/span><\/li>\n Notification No.1-CA(7)\/123\/2008 published in the Gazette of India, dated 3rd<\/sup> December, 2008<\/span><\/li>\n Notification No. 1-CA(7)\/145\/2012 published in the Gazette of India, Extraordinary dated 1st<\/sup> August, 2012<\/span><\/li>\n Notification No. 1-CA(7)\/154\/2014 published in the Gazette of India, Extraordinary dated 22nd<\/sup> July, 2014<\/span><\/li>\n<\/ul>\n  <\/p>\n Copies forwarded to :-<\/strong><\/span><\/p>\n \n All Members of the Council.<\/span><\/li>\n All Regional Councils and their branches.<\/span><\/li>\n All Students\u2019 Associations and their branches.<\/span><\/li>\n<\/ol>\n \n The Secretary to the Government of India, Ministry of Corporate Affairs, Shastri Bhawan, New Delhi.<\/span><\/li>\n All Officers and Sections in the Institute.<\/span><\/li>\n Journal Section for publication in the immediately available issue of the Journal.<\/span><\/li>\n (a) The Chief Secretaries of All State Governments (except Bihar, Punjab, West<\/span><\/li>\n<\/ol>\n Bengal) and all Union Territories (except Delhi).<\/span><\/p>\n \n The Secretary, Finance Department, Government of Bihar, Patna.<\/span><\/li>\n The Secretary, Industries Department, Government of Punjab, Chandigarh (3 copies)<\/span><\/li>\n<\/ul>\n (d)\u00a0\u00a0\u00a0\u00a0\u00a0 The Secretary,\u00a0\u00a0 Finance Department, Government of Rajasthan, Jaipur (2<\/span><\/p>\n copies)<\/span><\/p>\n  <\/p>\n \n The Secretary, Finance Department, Government of Kerala, Trivandrum (2 copies)<\/span><\/li>\n<\/ul>\n With reference to letter no. S(III)\/L\/15\/PA dated 7th<\/sup> July, 1958 of the Department of Parliamentary Affairs, Government of India for publication in the official State Gazettes.<\/span><\/p>\n \n Decentralised Offices at Mumbai, Chennai, Kolkata, Kanpur, Ahmedabad, Bangalore, Ernakulam (Kochi), Hyderabad, Indore, Jaipur, Nagpur, Pune, Surat, Thane and Vadodara.<\/span><\/li>\n EDP Section for hosting on Institute\u2019s WEBSITE.<\/span><\/li>\n<\/ol>\n By order etc.<\/span><\/p>\n  <\/p>\n (G. Ranganathan)<\/strong><\/span><\/p>\n Deputy Secretary<\/em><\/strong><\/span><\/p>\n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" [TO BE PUBLISHED IN THE GAZETTE OF INDIA , EXTRAORDINARY, PART III, SECTION 4] THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NOTIFICATION   New Delhi, the 23rd January, 2015   No. 1-CA(7)\/167\/2014.- Whereas certain draft regulations further to amend the Chartered Accountants Regulations, 1988, were published as required by sub-section (3) of section 30 of … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[9],"tags":[192],"class_list":["post-3958","post","type-post","status-publish","format-standard","hentry","category-students","tag-students"],"yoast_head":"\n