| 词条 | Articled clerk |
| 释义 |
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".{{sfn|Burrill|1859|p=134}} 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.[1] IndiaIn 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 Article/ staff accountant Sri LankaIn 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.[2] ReferencesNotes1. ^{{cite web |first= |last= |url=http://www.suffolkartists.co.uk/index.cgi?choice=painter&pid=15 |title=ADAMS, (Harry) Percy |publisher=www.suffolkartists.co.uk |date= |accessdate=October 15, 2013}} Bibliography{{refbegin}}2. ^[https://www.casrilanka.com/casl/images/pdf/members/parliament_act.pdf Act of Incorporation And Regulations Of The Institute Of Chartered Accountants Of Sri Lanka]
Further reading
5 : Legal professions|Solicitors|Lawyers by type|Accounting in the United Kingdom|Accounting in Sri Lanka |
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