Articled clerk

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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]

India[edit]

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[edit]

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[edit]

Notes

  1. ^ Burrill 1859, p. 134.
  2. ^ "ADAMS, (Harry) Percy". www.suffolkartists.co.uk. Retrieved October 15, 2013.
  3. ^ Act of Incorporation And Regulations Of The Institute Of Chartered Accountants Of Sri Lanka

Bibliography

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

Further reading[edit]

  • 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.