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CA articleship is the most important phase after clearing CA intermediate. This training bridges the gap between theoretical knowledge and practical application and plays a vital role in shaping your career as a chartered accountant. In this guide, we’ll cover everything about CA Articleship: eligibility, duration, registration process, salary, top firms, forms, and practical insights.
The ICAI Training Guide provides a comprehensive framework for practical training (articleship) and industrial training of CA students. It emphasizes that practical training is an integral part of the Chartered Accountancy course, designed to bridge the gap between theoretical education and professional practice by exposing students to real-world assignments in accounting, auditing, taxation, compliance, insolvency, and advisory services.
CA articleship is a mandatory training program under ICAI where students work under a practicing chartered accountant.
Foundation Route
Direct Entry Route
Duration of Articleship
Registration Requirements
Leave Entitlement
For students under the 2-year articleship scheme: Leave entitlement is 12 days per year, i.e., 24 days for two years
Under the current two-year scheme, the minimum monthly stipend is
| Place of Training | 1st Year | 2nd Year |
|---|---|---|
| Population 20 lakh & above | INR 5,000 | INR 6,000 |
| In case the population is 5 lakh to 20 lakh | INR 4,000 | INR 5,000 |
| Population below 5 lakh | INR 3,000 | INR 4,000 |
The stipend must be paid monthly through banking channels
An articled assistant cannot pursue another course, employment, business, or occupation without ICAI approval. Permission is obtained through Form 112. Key conditions:
The guide also highlights the importance of industrial training, which allows eligible articled assistants to gain practical experience in industries, banks, government bodies, and large organizations. Industrial training helps students understand corporate operations, financial management, internal controls, taxation, company law, information technology, and business decision-making from an industry perspective.
To boost career prospects, students often pursue the following:
To enhance professional competence, ICAI mandates training in both technical and soft skills through ICITSS and AICITSS programmes. The guide further recommends exposure to areas such as audit, accounting, direct and indirect taxes, corporate laws, insolvency, risk management, information technology, data analytics, and management consultancy. Continuous monitoring of training records and periodic reporting to ICAI ensure that students receive quality professional training aligned with global accounting standards and industry requirements.
A trainee may be seconded to another CA firm or eligible industry:
Big 4 firms + mid-tier firms provide excellent training opportunities:
CA articleship is not just a requirement but a transformative journey. The exposure you get—whether in a Big 4 or mid-sized firm—shapes your career and equips you with the skills to become a successful chartered accountant.
An articled assistant who has passed intermediate and completed at least 12 months of practical training may opt for industrial training. Key points like Duration: 9 to 12 months (new scheme); Minimum stipend: INR 15,000 per month. Training can be undertaken in government bodies, banks, regulators, PSUs, large corporations, and approved industrial organizations
Under the current scheme, CA students are generally required to undergo two years of articleship training, with provisions relating to registration, stipend, leave, working hours, transfer, secondment, overseas training, and industrial training. The guide specifies the responsibilities of the principal/member-in-charge (MIT), who must ensure structured training, maintain training records, monitor progress, and provide balanced exposure across various professional areas.
ICAI permits articleship outside India under eligible ICAI members and certain foreign firms meeting prescribed conditions. The training period, stipend requirements, working hours, and training standards generally remain similar to those applicable in India.
Overall, the guide aims to develop competent, ethical, and industry-ready Chartered Accountants through a structured blend of professional education, practical experience, technological skills, and exposure to diverse business environments
| Form | Purpose |
|---|---|
| Form 102 | Deed of Articles |
| ICAI Form 103 | Registration of Articleship |
| Form 104 | Registration of Industrial Training |
| Form-106 | Secondment |
| Form 108 | Articleship Completion Certificate |
| Form-109 | Transfer/Termination |
| Form 112 | Permission for Other Course/Occupation |
These are the principal provisions governing CA articleship under the ICAI Training Guide and Chartered Accountants Regulations, 1988.
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