Articled clerk






A group of articling students in 1891 in Ottawa, Ontario, Canada


An articled clerk is someone who is studying to either be an accountant or a lawyer. In doing so they are put under the supervision of someone already in the profession, usually for two years. This can be compared as being an intern for a company; the only difference is once the two years is over the trainee becomes the trainer. Trainees are obligated to sign a contract agreeing to the terms of being an articled clerk. The articled clerk signs a contract, known as "articles of clerkship", committing to a fixed period of employment. Wharton's Law Lexicon defines an articled clerk as "a pupil of a solicitor, who undertakes, by articles of clerkship, continuing covenants, mutually binding, to instruct him in the principles and practice of the profession".[1] The contract is with a specific partner in the firm and not with the firm as a whole.


Apprentice architects can also be articled. Henry Percy Adams articled to Britwen Binyon (1846–1909), architect.[2]




Contents






  • 1 India


  • 2 Sri Lanka


  • 3 References


  • 4 Further reading





India


In India, the Institute of Chartered Accountants of India undergo an articleship programme for a period of 3/3.5 years as the case may be, CA Students after clearing CA-IPCC/Intermediate/Inter Group 1 or Both Group are required to registered himself with a partner of a CA Firm duly registered with the Institute. Those Students during the period of articleship are also known as Articled Clerk.[citation needed]



Sri Lanka


In Sri Lanka, student members of the Institute of Chartered Accountants of Sri Lanka are required to serve as a clerk serving under articles with a member of the Institute in practice or with a member of the Institute who is a salaried employee in the service of a firm of accountants for a minimum three-year practical training period. They are known as Articled clerks during this period.[3]



References


Notes





  1. ^ Burrill 1859, p. 134.


  2. ^ "ADAMS, (Harry) Percy". www.suffolkpainters.co.uk. Retrieved October 15, 2013..mw-parser-output cite.citation{font-style:inherit}.mw-parser-output q{quotes:"""""""'""'"}.mw-parser-output code.cs1-code{color:inherit;background:inherit;border:inherit;padding:inherit}.mw-parser-output .cs1-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Lock-green.svg/9px-Lock-green.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-lock-limited a,.mw-parser-output .cs1-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/d/d6/Lock-gray-alt-2.svg/9px-Lock-gray-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Lock-red-alt-2.svg/9px-Lock-red-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration{color:#555}.mw-parser-output .cs1-subscription span,.mw-parser-output .cs1-registration span{border-bottom:1px dotted;cursor:help}.mw-parser-output .cs1-hidden-error{display:none;font-size:100%}.mw-parser-output .cs1-visible-error{font-size:100%}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration,.mw-parser-output .cs1-format{font-size:95%}.mw-parser-output .cs1-kern-left,.mw-parser-output .cs1-kern-wl-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right,.mw-parser-output .cs1-kern-wl-right{padding-right:0.2em}


  3. ^ Act of Incorporation And Regulations Of The Institute Of Chartered Accountants Of Sri Lanka



Bibliography


.mw-parser-output .refbegin{font-size:90%;margin-bottom:0.5em}.mw-parser-output .refbegin-hanging-indents>ul{list-style-type:none;margin-left:0}.mw-parser-output .refbegin-hanging-indents>ul>li,.mw-parser-output .refbegin-hanging-indents>dl>dd{margin-left:0;padding-left:3.2em;text-indent:-3.2em;list-style:none}.mw-parser-output .refbegin-100{font-size:100%}


  • Burrill, Alexander Mansfield (1859), A Law Dictionary and Glossary, 1, J. S. Voorhis



Further reading



  • Lorig, Arthur N. "Training Accountants in Great Britain." The Accounting Review 35, no. 3 (1960): 455-63. https://www.jstor.org/stable/242581.

  • Schindler, James S. "A Comparative Study of Certain Accounting Institutions and Practice in England and the United States." Accounting Review 34, no. 4 (October 1959): 634.












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