The conflict between CA & Trainee

A couple of days ago, I came across a post by an article #trainee on LinkedIn (and probably on other #socialmedia such as #Facebook!). It appeared that the trainee was seeking #transfer from the firm and the principal (#CA) was refusing to oblige. The trainee uploaded a video of her conversation with the principal and uploaded the same on Linked In. Her post received several reactions and comments. Surprisingly most (and not surprisingly most of these were article trainees themselves) were commending her for taking the principal to task and appreciated her recording the video and encouraged her to take it up with #ICAI.

Before I move on to the real issue, I would like to express my views on the post of the trainee.

The post only presented one side of the story depicting the trainee as a victim. The video was only a short clip. Most people reacted without knowing whether the trainee was justified in seeking the transfer and the reason for taking transfer. It is quite possible that the trainee was not able to cope up with the pressure or expectations and was looking for a comfortable place so she could devote more time to her studies. If this is so, then the principal was probably right. It is equally possible that there was no scope for the #professional #development of the trainee, and she was looking for better #opportunities where she could learn. I will share my views on this in next few paragraphs, but more than the reason for her seeking transfer and her principal’s refusal to oblige, it is the fact that she secretly recorded her conversation and went public with it that is most disturbing. (She may have violated the law). She may have very valid grievances, but these have to be handled #professionally and with maturity. She was well within her right to approach the ICAI with the facts, but her conduct was definitely not befitting that of a budding chartered accountant. It definitely raises a valid question whether she will behave in a similar manner with her clients? Will this also be appreciated and will it be in line with #code of #ethics and considered professional approach? These are questions that she and those who were hailing her heroics should ask themselves!

On the other hand, the principal could have discussed this professionally to understand the concerns and take corrective action.

Now coming to the real issue without any bias. Such #conflicts between CA and trainees are not uncommon. And all three stakeholders, that is, the ICAI, the CA, and the trainee are equally responsible.

First let’s look at ICAI’s role. The rules for enrolling article trainees are based on the number of years of experience of the CA as a #practitioner. There is no criteria for the quality and quality of work that the CA has! Therefore, a sole #proprietor having 10 years’ experience and has only little work like personal tax returns or audit of small trusts is eligible to train 10 article trainees. Naturally given the ridiculously low #stipends, this is quite lucrative at the cost of professional growth of the student aspiring to be a CA. Some people tell me that this leads to other malpractices like giving dummy registration! I have not verified this claim but at the same time I will not be surprised.

Let us come to aspiring students seeking #training. More often than not, in their eagerness to register themselves apparently to save an attempt at CA #Final #exam, they register themselves with the first CA who offers them registration. They don’t attempt to find about the nature of work, the CA has and what is the scope for their learning. While many will not care as long as they get time for #coaching and studies, the more sincere trainees get worried and seek transfer often resulting in conflicts mentioned above. Well at times there could be genuine reasons such as shyness or fear in asking about the firm. But then they are the losers.

Let me share a personal experience. About two years ago, I #interviewed a girl for article training. I found the girl to be intelligent and #technically sound. Then she asked me a few questions about the firm and the kind of work, etc., which I happily replied to. A few minutes after she left my cabin, I walked out and saw her interacting with my team. I was told that she was asking lot of questions. I watched for a few minutes and was clear in my mind that I cannot afford to lose this girl to another firm. I asked her to ask all questions freely. I introduced her to other trainees and others so that she could understand more about the culture and the environment. I was clear in my thought that she is serious about her professional growth and will definitely add value and ask questions in audit. I was right and she is one of my star trainees! She wanted to join the right place because she wanted to be a good Chartered Accountant. She was not afraid to ask questions. I later learnt that she had #researched about the firm and also checked my LinkedIn profile before meeting me! In a nutshell she was damn serious about her training!

Lastly let’s discuss ourselves- #Chartered #Accountants. There are many firms which are working solely on the basis of article trainees. This is highly profitable! There is no senior to guide or help these trainees. This has a serious impact on #quality of work and the quality of chartered accountants these firms produce! Another point, in an interview some candidates (be it a CA or a trainee) do ask about the firm. Unfortunately, there are two most common reactions from CA or their recruitment team: (1) Why should we tell about our firm to an outsider? And (2) How dare he/ she ask us about our firm?

To the first reaction, my view is that if a CA or the #recruitment team is reluctant to talk about the organisation, then probably they have nothing worthwhile to tell! If an organisation is strong (irrespective of size) and can offer opportunities for professional #growth, there will be a feeling of pride and willingness to share more about themselves. It is human nature to seek #appreciation. It is only when deep in your heart you know the lack of real substance that you react in this manner.

To the second reaction, my view is: what is there to be offended? Recruitment at any level is a mutually beneficial process. The employer gets a resource to work, and the employee must not only get appropriate #compensation but also an opportunity to further his/ her career. If an employer can ask umpteen questions from the prospective employee, it is only fair and just that the prospective #employee is given an opportunity to ask as many questions as he/ she may want to ask. It is their future at stake. And most seasoned and professional HR are taking this seriously. More and more #research studies suggest that more than compensation, employee #satisfaction is driven by #culture and opportunities for professional growth.

I have been interviewing since 2004 and as a rule, I always end my interview by asking the candidate, “Do you want to know anything about the firm, or you want to ask any questions”. The objective is to not only provide an opportunity to the candidate to know about us, but it also provides #insights about the thought process of the prospective employee. Quite often, my final decision is affected by these questions.

To conclude, it is important to revisit the entire process of article training and in the process improve the quality of Chartered Accountants, ICAI produces. It’s only our #reputation at stake!