[Referred to in Note 2 to Article 77- A]
Rules for admission in the Accountancy Training School for the various Accountancy Courses and the Examination thereof.


1. For the purpose of these rules: -

(i) "Apprentice" is a person who is admitted into any of the Accountancy Classes in the Accountancy Training School for training prior to his appointment as an Accounts Clerk, or an Accountant in any Department, office or Institution under the Jammu and Kashmir Government.
(ii) "Administrative Department" means the Department in the Civil Secretariat holding the administrative charge of the School.
(iii) "Government" means the Government of Jammu and Kashmir.
(iv) "Public Service Commission" means the Public Service Commission of the Jammu and Kashmir Government.
(v) "School" means the Accountancy Training School established by the Government of Jammu and Kashmir.

Note: - The word "School" wherever occurring in these Rules shall be substituted by the word "Institute".

II. Training – Examination, etc: -

2. The School conducts the following types of Accountancy classes at present: -

(i) Treasury Clerks Class.
(ii) Accounts Clerks Class.
(iii) Junior Accountants Class.
(iv) Senior Accountants Class.

1. Substituted by F. D. Notification No. SRO 332 dated 31.07.1964.
2. Inserted by F. D. Notification No. SRO 405 dated 07.10.1967.
3. Inserted by F. D. Notification No. SRO 427 dated 21.12.1964.
3. The training period for the classes mentioned in rule 2 above is as under: -
S No Post Theoretical Training Practical Training
(i) Treasury Clerks 10 weeks 6 weeks
(ii) Account Clerks 6 months
(iii) Junior Accountants 6 months 3 months
(iv) Senior Accountants 6 months 6 months
These periods may be extended in any particular case by the Administrative Department in consultation with Finance Department for good and sufficient reasons.

4. The following are the qualifying Examinations for the classes mentioned in rule 2 above: -
(i) Treasury Clerks Course or (T. C. C.) for Treasury Clerks Apprentices.
(ii) Accounts Clerks Course or (A. C. C) for Accounts Clerks Apprentices.
(iii) Subordinate Accounts Course Part I or (SAC – Part I) for Junior Accounts Apprentices.

(iv) Subordinate Accounts Course – Part II or (SAC – Part II) for Senior Accountants Apprentices (SAC – Part II) is, however, open to only such persons as have passed S. A. C Part 3[xxx].

5. (a) The courses, syllabi, and the standards prescribed for the various examinations as mentioned in rule 4 above are as shown in Annexure ‘A’ to these rules.

1. Inserted by F. D. Notification No. SRO 427 dated 21.12.1964.
2. Inserted vide SRO 197 dated Ist. April, 1978.
3. The words (and are admitted to senior Accountants class of the School) deleted by SRO 120 dated 03.04.1965.
(b) No apprentice under training in the School, shall be eligible to appear in the Accountancy Examination for which he has been recruited unless: -
(i) he has attended the School for at least 90% lectures in each subject of the examination;
(ii) he is reported to have devoted himself whole – heartedly to his studies and has given a good account of his conduct throughout the course of training: Provided that the Principal of the School may at his discretion relax the restriction of 90 percent attendance in any individual case where he is satisfied that the progress of an apprentice has been satisfactory and that the shortage in attendance was due to circumstances beyond his control.

(c) Government in the ‘Administrative Department may in any special case grant permission to a person to appear in anyone of the Accountancy Examinations mentioned in Rule 4 above direct except 2(T.C.C) without going through a regular course of training in the School provided that: -
3(i) for appearing in A. C. C examination such a person has previously undergone a course of training in T. C. C. class and passed the examination prescribed for that class and worked for not less than one year as a Treasury Clerk or Accounts Clerk and for appearing in SAC Part I examination such a person has previously passed the ACC examination and worked for not less than three years as a qualified Treasury Clerk/Accounts Clerk and for appearing in SAC Part II examination has passed SAC Part I examination and has worked as a qualified Junior Accountant in the Kashmir Subordinate Accounts Service for a period of not less than 18 months on the date of the examination held for SAC Part II class:
4 Provided that the restriction of having not less than three years service as Accounts Clerk shall not apply to qualified Accounts Clerks and Accounts Clerks Apprentices working as such on 24.11.1966:
1 Provided further that in the case of accounts personnel borne on the establishment of Companies set up under the Companies Act and wholly owned by the State Government, the restriction of having worked as Junior Accountant in the Kashmir Subordinate Accounts service for appearing in SAC Part II will not apply. In their case, persons who may have passed SAC Part I and worked in the Accounts Department of any such Company or a Government Department or in both for 18 months after having qualified as Junior Accountant can appear privately in SAC Part II. They will not be entitled to any position in the State Accounts Service by virtue of passing such examination:
2 [Provided further that the Ex-Social Education Officers adjusted as Junior Accounts who have passed SAC Part I examination, in accordance with the syllabus prescribed in Government Order No. 366 – GD of 1972 dated 09.02.1972 shall be permitted to appear in SAC Part II examination, if they have worked at least for a period of 18 months as Junior Accountants on the date of examination held for SAC Part II classes, after their successful completion of SAC Part I examination under the said syllabus.

This order shall also cover the cases of such Ex-Social Education Officers (Junior Accountant) candidates who have been granted provisional permission by the Public Service Commission to take SAC Part II Examination].
3(ii) Such person is already in Government Service and is working in the Accounts Branch of any Department or Institution or in the Finance Department and is considered by the Administrative Department to be well suited for appearing in the examination direct and such person has already been working for at least three years in the scale not below 100-220 in case he wants to appear in the Accounts Clerks Course and in the scale not below 140-300 in case he wants to appear in SAC Part I.
4This shall be deemed to have come into effect from 01.04.1966.
5(iii) Such persons is already working as Head Assistant Head Clerk/Provincial Office superintendent in the scale of 140-275/140-300 for at least 3 years and appears in the SAC Pat I Examination in pursuance of the General Department’s Circular No. GD (Est)278/63 dated 18.04.1962. After passing the examination such official will be entitled to advance increments as given below subject to the condition that he sticks to his respective ministerial cadre: -
1. When examination is passed in first chance 3 increments.
2. When examination is passed in second chance 2 increments.
3. For subsequent chances 1 increments.

If a Head Assistant/Head Clerk/Provincial Office Superintendent, has taken the examination but before clearing it has been promoted, he will also be eligible for advance increments according to the above scale but such increments will be given to him in the grade which he held at the time of promotion and his pay at the time of promotion re-fixed.
1(iv) Such person has worked for two years on the compilation of Treasury Accounts and/or Siah Nawis in Saddar Muffasil or District Treasuries and is borne on the establishment of Revenue Department or of the Saddar Treasuries and desires to appear in the ACC examination direct
2(v) Government servants who have qualified in FCC course of the Zonal Accountancy Training Institute, can appear in the ACC examination direct, and such of the officials who may have qualified in SAS Part I or SAS Part II from the said institute can appear in SAC Part I Examination direct.
Note: - 3[Deleted].
4 [After the period of theoretical training prescribed under rule 3 is over; the apprentices will undergo practical training if any prescribed under the said rule, in accordance with the programme to be prescribed by the Principal of the Institution in consultation with Finance Department. The Apprentices will take their examination may any time after completion of the theoretical training as and when it is conducted by the Public Service Commission. The Practical training shall invariably include training in the Audit Offices Srinagar/Jammu as per the following programme:
S. - C. Part I and II Two weeks in Srinagar Office and one week in Jammu branch.
In addition to the Audit Office, the Principal may depute the apprentices to the various departments and institutions of the State, such as P.W.D., Forests, Treasuries, C.D. & N.E.S., Food Supplies, State Transport Undertaking, and any other commercial concern run by the Government and such other Government suitable for according practical training in accounts, to the apprentices up to the time the results of the examinations are declared].
The period of practical training will be counted against the period prescribed for such training in rule 3 above which will also be given in the departments and institutions mentioned above. 1The Treasury Clerks shall be deputed for practical training to the offices and institutions as given hereunder, for the periods shown against each: -

1. Accountant General’s Office Srinagar/Jammu 3 Weeks.
2. Saddar Treasury Srinagar/Jammu 2 Weeks.
3. Muffasil Treasury 1 Weeks.

7. Deleted.

8. The 3[xxx] successful completion of the examination prescribed for each course will qualify: -
4(i) for appointment as Treasury Clerks in the case of persons who pass TCC.
(ii) for appointment as Accounts Clerks in case of persons who pass ACC.
(iii) for appointment as Junior Accountants in case of persons who pass SAC, Part I;
(iv) for appointment as Senior Accountants in case of persons who pass SAC, Part II.
The grades for Treasury Clerks, Accounts Clerks, Junior Accountants and Senior Accountants will be such as may be sanctioned by the Government in this behalf from time to time. For the present these grades will be 2100 – 220 in case of Treasury Clerks and Accounts Clerks, 3140-300 in case of Junior Accountants and 1215-450 in case of Senior Accountants.
III. Selection of apprentices and Conditions governing them: -
9. Selection of apprentices for the various classes will be made by a Selection Board or Boards to be appointed in this behalf by the Chief Secretary to Government.
4["Apprentices ay be selected from in-service Government employees and as well as direct recruits according to the ratio as may be determined by the selection Board on each occasion"].
10. (1) Apprentices will be required to execute a bond with the Government in the form given in Annexure ‘C’ to these rules which will among other things stipulate for the passing of the prescribed examination within a maximum of six continuous chances the first chance being counted from the date in respect of the examination in which the apprentice could first appear after his training period in the School and to serve the Government after such successful completion of training for a period of 7 years, if so required by the Government and failing that to refund in full the amount of stipend received by him along with penalty leviable under the Agreement Bond.
3The Administrative Department, may, however, in cases where they are satisfied that an apprentice could not pass the examination in six chances for reasons beyond his control allow a seventh chance to appear in the examination. 5Where however, the administrative department is satisfied that the rules operate harshly, or unfairly in any case or a concession is merited in consideration of the extra-ordinary circumstances of a case, it may allow 8th chance to a candidate for reasons to be recorded.
(2) Those who have successfully completed a lower course and happen to be selected as apprentices for training in a higher course at any time shall be required to execute a supplementary agreement which shall inter-alia provide that the period of seven years for which they are required to serve the Government shall commence to run after the successful completion of training in the higher course.
Note:- 1 The restriction of passing the examination in six chances will not apply to candidates to whom permission to take the examination under rule 5(c) is given.
Note:- 2 Apprentices for various Accounts Training Courses who on the date of issue of this Notification have exhausted all the 8 chances admissible under rule 10(i) above shall as a special case be given an additional mercy chance to pass the examination. Appropriate action will be taken by the Administrative Department against those who fail to pass the examination in the additional mercy chance.
10-A. Notwithstanding anything contained in rule 10 apprentices who are selected it undergo Accountancy Courses on or after 01.05.1977 shall have to execute a Bond prescribed at Annexure ‘D’. They shall after appearing in the examination and completion of practical training prescribed in Rule 6 be discharged from the rolls of the school. The in-service apprentices will be reverted back to their departments from which they are drawn and the apprenticeship shall be terminated from the date of their discharge from the school.
(ii) There will be no limit to chances within which any such apprentice may pass the examination. Any person, who has been an apprentice under these rules and availed the first chance for the examination as such, can appear in that examination in subsequent chances even after he ceases to be an apprentice. Such persons who are declared successful in the examination from time to time will be included in select list of Subordinate Accounts Service to be maintained by the Administrative Department and as and when there are vacancies in the said service, they will be appointed on suitable posts for which they are qualified according to their order of seniority in the select list. The seniority in the select list will follow the order of merit obtained by a person in the examination and the date of his passing it.
(iii) Direct recruit apprentices after the date of their discharge from the school to the date of appointment in the service subsequent to the passing examination will be free to serve anywhere they like. 1[Such of the apprentices who join service shall be bound to serve the Government for the minimum period prescribed in the agreement bond]. In respect of in-service apprentices who are appointed to the service after successful completion of their examination, it shall be incumbent for their respective Departments to relieve them immediately for joining the service, failing which the concerned departments will have to apply to the Accountancy Training School the training cost of the person which will include the amount of stipend paid to him by the school during training plus a penalty of Rs. 500/- at the discretion of the Administrative Department. Agreement to this effect shall be obtained by the Principal of the School from the concerned Head of the Department before any in-service apprentice selected for training is allowed admission in the school.
(iv) Nothing contained in this rule will, however, apply to the persons who have been selected as apprentices before 01.05.1977. They will continue to be governed by the old rules.
Note: - The age at the time of selection for training will be taken into account for determining the age bar, if any at the time of absorption in service of any such apprentice.
11. The apprentices for the various classes will draw stipend at the following rates: -

3(i) Treasury Clerks Rs. 50 p.m.
(ii) 5[4(Accounts Clerks Rs. 125 p.m.)]
(iii) 5[4(Junior Accountants Rs. 200 p.m.) In the case of apprentices Junior Accountants who are under practical training on the date of issue of this Notification the increase in stipend will be allowed to them from the date they were deputed for practical training, provided that in respect of apprentices who were on strike during practical training, this shall take effect from the date from which they attended the training; provided further that no stipend shall be payable in any case during the period of strike.]
(iv) Senior Accountants Rs. 100 p.m.
Apprentices who are drawn from any Government Department or Institution will draw the above stipend or their salary, which they would be entitled to in the Department or Institution from which they are drawn, whichever may be higher, provided that in case of persons with substantive appointments officiating in higher posts the officiating pay will be drawn as stipend only if the officiating appointment in to last for a period of not less than one year from the date of admission of the government servant as an apprentice in the School and in the case of temporary incumbents, the temporary post lasts for not less than one year from the date of his admission as apprentice in the school.
The stipend will be admissible for the following periods: -
(i) from the date of admission of an apprentice in the School to the date of notification issued by the Public Service Commission declaring the result of his examination. In case of apprentices drawn from services, the date of admission will mean the date from which they are relieved from their offices or institutions.
(ii) from the date of declaration of result to the date of completion of practical training in case of apprentices who are declared successful in examination and who have under Rule 3 above to undergo practical training.
(iii) from the date of declaration of result to the date of final disposition in case of apprentices drawn from services who are declared either as passed or failed in the examination,
(iv) at the discretion of Administrative Department from the date of declaration of result or the date of completion of practical training whichever may be later to the date of final disposition in case of pass apprentices who had been recruited direct.
1[11-A. Notwithstanding anything contained in rule II, the stipend to apprentices selected on or after 01.04.1977 will be admissible from the date of admission of an apprentice in the School to the date of his discharge from there after completion of the theoretical and also the practical training, if any, prescribed:
Provided that the direct apprentices may regardless of provisions of rule 10-A choose to remain attached to the school for making up their deficiencies if any, even after completion of their training (including the practical training prescribed under rule 6) and such of them who choose to do so may be allowed stipend for a period of one year from the date of admission in the school or upto the completion of two consecutive chances of examination or their absorption in service whichever be earlier. During the period of attachment after completion of the prescribed period of training the apprentices will be deputed by the Principal to various offices for practical work, in consultation with the Finance Department].
2[Rule 12: - The in-service apprentices will at the time of joining the school and on release there from for joining back to their offices from which they are drawn be allowed transit days only and no preparation days. Joining time pay on joining the school will be paid by the school and on reversion therefrom by the Department concerned.
The Concerned apprentices will be entitled to tour T.A. on joining the school and release therefrom].
13. 3[Deleted].
14. Grant of leave during training will be regulated as under: -

(a) Apprentices with 4[temporary and] substantive appointments may be granted leave as admissible to them under rules;
(b) Apprentices other than those referred to in clause (a) above may be granted leave equal to 1/11th of the period spent by them as apprentices. 1[ ].
(c) Short leave may be granted by the Instructors if and when necessary provided that when such leave amounts in aggregate to 6 hours, it will be treated as one day’s leave of authorized absence. Similarly, apprentices who attend the School late three times in a month, will forfeit one day’s leave in lieu of the same:
Provided that the apprentices proceeding on leave of any kind other than casual leave will do so at their own risk as envisaged in Rule 5.
15. Apprentices who are found guilty of misconduct or deliberate disobedience of orders or who repeatedly refuse to conform to the procedure prescribed for the conduct of training, may be discharged from the School or reverted to their substantive appointments according as the case may be. An apprentice discharged or reverted under this rule shall have to refund the stipend paid to him and also any other expenses, which the Government may have incurred in connection with his training before discharge or reversion as specified in the Agreement executed by him this will be without prejudice to any other disciplinary action which may be indicated in case of apprentices already in service.
16. Except in the case of any books or literature lent temporarily to the apprentices or given to them finally the apprentices will have to provide themselves the books, note books, stationery articles etc, during the training period.
17. The principal may at this discretion, allow preparatory days not exceeding 2[five to Treasury Clerks and] ten to any other class immediately before the commencement of an examination to enable the trainees to revise their courses.
18. The 3Principal of the Accountancy Training School may nominate Instructors for delivering extension lectures in technical subjects for SAC Part I and II and sanction honorarium in their favour at a rate not exceeding Rs. 25.00 per lecture. In making such appointments the Instructors will be drawn from the service which deals with the subject in which the extension lectures are to be delivered. This shall be deemed to have effect from 01.06.1962.

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