General rule, which is as per first schedule part I clause 11, if “CA in practice” is under employment anywhere he will be covered into part time practice, and hence he cannot do 2 things training articles and signing audit report etc i.e he cannot perform attest function, he can just be partner for consultancy and earning profit.
And in “CA not in practice” he cannot train article, do attest function.
But exception is if any CA whether in practice or not is under employment of “Practising CA” or “CA Firm” in this special situation, if he is in continuous job for 3 years or more only then such CA can train on article. he cannot perform attest function. so there is exception in special case that too if condition is satisfied.