{"id":29850,"date":"2025-09-05T15:04:11","date_gmt":"2025-09-05T09:34:11","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29850"},"modified":"2026-08-24T23:59:13","modified_gmt":"2026-08-24T18:29:13","slug":"complete-guide-to-ca-articleship","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/","title":{"rendered":"Complete Guide to CA Articleship"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6aa02aa01fea2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6aa02aa01fea2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Complete_Guide_to_CA_Articleship_2026-27\" title=\"Complete Guide to CA Articleship (2026-27)\">Complete Guide to CA Articleship (2026-27)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#ICAI_Training_Guide_for_Articleship_and_Industrial_Training\" title=\"ICAI Training Guide for Articleship and Industrial Training\">ICAI Training Guide for Articleship and Industrial Training<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#What_is_CA_articleship\" title=\"What is CA articleship?\">What is CA articleship?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Importance_of_CA_Articleship\" title=\"Importance of CA Articleship\">Importance of CA Articleship<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Eligibility_for_Articleship\" title=\"Eligibility for Articleship\">Eligibility for Articleship<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#CA_Articleship_Registration_Process\" title=\"CA Articleship Registration Process\">CA Articleship Registration Process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Working_Hours\" title=\"Working Hours\">Working Hours<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Minimum_Stipend\" title=\"Minimum Stipend\">Minimum Stipend<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Pursuing_Other_Courses_During_Articleship\" title=\"Pursuing Other Courses During Articleship\">Pursuing Other Courses During Articleship<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Key_Articleship_Forms_You_Must_Know\" title=\"Key Articleship Forms You Must Know\">Key Articleship Forms You Must Know<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Transfer_of_Articleship%E2%80%94Form_109\" title=\"Transfer of Articleship\u2014Form\u00a0109\">Transfer of Articleship\u2014Form\u00a0109<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Late_Submission_Condonation_Fees\" title=\"Late Submission &amp; Condonation Fees\">Late Submission &amp; Condonation Fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Working_Hours_Leaves\" title=\"Working Hours &amp; Leaves\">Working Hours &amp; Leaves<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Best_Additional_Courses_During_Articleship\" title=\"Best Additional Courses During Articleship\">Best Additional Courses During Articleship<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Secondment\" title=\"Secondment\">Secondment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Top_Firms_for_Articleship\" title=\"Top Firms for Articleship\">Top Firms for Articleship<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Industrial_Training\" title=\"Industrial Training\">Industrial Training<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Training_Outside_India\" title=\"Training Outside India\">Training Outside India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/carajput.com\/blog\/complete-guide-to-ca-articleship\/#Important_Articleship_Forms\" title=\"Important Articleship Forms\">Important Articleship Forms<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-24879\" style=\"font-size: 16px;\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/07\/Ca-da.-1.jpg\" alt=\"ICAI has unveiled a new logo\" width=\"817\" height=\"817\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/07\/Ca-da.-1.jpg 554w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/07\/Ca-da.-1-300x300.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/07\/Ca-da.-1-150x150.jpg 150w\" sizes=\"(max-width: 817px) 100vw, 817px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Complete_Guide_to_CA_Articleship_2026-27\"><\/span><span style=\"color: #000080;\"><strong>Complete Guide to CA Articleship (2026-27)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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\u2019ll cover everything about CA Articleship: eligibility, duration, registration process, salary, top firms, forms, and practical insights.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"ICAI_Training_Guide_for_Articleship_and_Industrial_Training\"><\/span><span style=\"color: #000080;\"><strong>ICAI Training Guide for Articleship and Industrial Training<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The<a href=\"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/\"> ICAI<\/a> 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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_CA_articleship\"><\/span><span style=\"color: #000080;\"><strong>What is CA articleship?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>CA articleship is a mandatory training program under ICAI where students work under a practicing chartered accountant.<\/p>\n<ul>\n<li>Duration: 2 years (under New Scheme from 2024)<\/li>\n<li>Objective: To provide practical exposure in accounting, auditing, taxation, ROC compliances, and more.<\/li>\n<li>Outcome: Develop professional skills like client management, communication, and time management.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Importance_of_CA_Articleship\"><\/span><span style=\"color: #000080;\"><strong>Importance of CA Articleship<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Practical Experience: Real-world exposure in taxation, audit, and accounting.<\/li>\n<li>Time Management: Balancing office, coaching, and self-study.<\/li>\n<li>Skill Development: Client communication, team management, multitasking.<\/li>\n<li>Professional Growth: Builds confidence and prepares you for CA Final.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Eligibility_for_Articleship\"><\/span><span style=\"color: #000080;\"><strong>Eligibility for Articleship<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Foundation Route<\/strong><\/span><\/p>\n<ul>\n<li>Pass both\/single group of CA Intermediate.<\/li>\n<li>Complete ITT + Orientation Program.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Direct Entry Route<\/strong><\/span><\/p>\n<ul>\n<li>Commerce Graduates: Min. 55%<\/li>\n<li>Non-Commerce Graduates: Min. 60%<\/li>\n<li>Must complete ITT + Orientation.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Duration of Articleship<\/strong><\/span><\/p>\n<ul>\n<li>Old Scheme: 3 years<\/li>\n<li>New Scheme (2024 onwards): 2 years<\/li>\n<\/ul>\n<div>\n<p><span style=\"color: #000080;\"><strong>Registration Requirements<\/strong><\/span><\/p>\n<ul>\n<li>Articleship is executed through Form 102 (Deed of Articles) and Form 103 (Articles Registration Form).<\/li>\n<li>Form 103 is required to be submitted on the ICAI SSP Portal within 30 days from the commencement of the articleship.<\/li>\n<\/ul>\n<\/div>\n<div>\n<p><strong><span style=\"color: #000080;\">Leave Entitlement<\/span><\/strong><\/p>\n<p>For students under the 2-year articleship scheme: Leave entitlement is 12 days per year, i.e., 24 days for two years<\/p>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"CA_Articleship_Registration_Process\"><\/span><span style=\"color: #000080;\"><strong>CA Articleship Registration Process<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32936\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/ca-.jpg\" alt=\"CA Articleship\" width=\"1376\" height=\"768\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/ca-.jpg 1376w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/ca--300x167.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/ca--1024x572.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/ca--768x429.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/ca--800x447.jpg 800w\" sizes=\"(max-width: 1376px) 100vw, 1376px\" \/><\/p>\n<ol>\n<li>Download Forms 102 &amp; 103 from ICAI website.<\/li>\n<li>Execute Form 102 (Deed of Articles) on INR 100 Stamp Paper. Form 102 \u2013 The Secret Stamp Paper Deal, Articleship ka asli contract! Execute this on INR 100 stamp paper within 30 days of start.<\/li>\n<li>Submit Form 103 on the SSP portal with:\n<ul>\n<li>Intermediate Marksheet<\/li>\n<li>Class 12th Marksheet<\/li>\n<li>ITT &amp; Orientation Certificates<\/li>\n<li>Registration Fee: INR 2000<\/li>\n<\/ul>\n<\/li>\n<li>Form 103\u2014Official Registration\u2014Submit online on SSP portal with scanned 102, marksheets, etc. In case Delay = late fees (INR 500 to INR 10,000 \u2013 no kidding!)<\/li>\n<li>Get your Student Identity Card issued.<\/li>\n<\/ol>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Working_Hours\"><\/span><span style=\"color: #000080;\">Working Hours<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Minimum working hours: 35 hours per week (excluding lunch break).<\/li>\n<li>Normal office hours should generally not be before 9:00 AM or after 7:00 PM.<\/li>\n<li>Maximum hours should not exceed 45 hours per week even during peak work periods.<\/li>\n<li>Compensatory leave is required for work beyond 35 hours per week<\/li>\n<\/ul>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Minimum_Stipend\"><\/span><span style=\"color: #000080;\">Minimum Stipend<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Under the current two-year scheme, the minimum monthly stipend is<\/p>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 152px;\" width=\"815\">\n<tbody>\n<tr>\n<th>Place of Training<\/th>\n<th>1st Year<\/th>\n<th>2nd Year<\/th>\n<\/tr>\n<tr>\n<td>Population 20 lakh &amp; above<\/td>\n<td>INR 5,000<\/td>\n<td>INR 6,000<\/td>\n<\/tr>\n<tr>\n<td>In case the population is 5 lakh to 20 lakh<\/td>\n<td>INR 4,000<\/td>\n<td>INR 5,000<\/td>\n<\/tr>\n<tr>\n<td>Population below 5 lakh<\/td>\n<td>INR 3,000<\/td>\n<td>INR 4,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The stipend must be paid monthly through banking channels<\/p>\n<\/div>\n<\/div>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Pursuing_Other_Courses_During_Articleship\"><\/span><span style=\"color: #000080;\">Pursuing Other Courses During Articleship<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>An articled assistant cannot pursue another course, employment, business, or occupation without ICAI approval. Permission is obtained through Form 112.\u00a0 Key conditions:<\/p>\n<ul>\n<li>Only one additional course is generally permitted.<\/li>\n<li>Regular college timings should not clash with office hours.<\/li>\n<li>Prior approval is required even for distance-learning courses pursued during articleship.<\/li>\n<\/ul>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Key_Articleship_Forms_You_Must_Know\"><\/span><span style=\"color: #000080;\"><strong>Key Articleship Forms You Must Know<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Form 102: Articleship Agreement (Stamp Paper)<\/li>\n<li>Form 103: Articleship Registration<\/li>\n<li>\u00a0Transfer of Articleship<\/li>\n<\/ul>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Transfer_of_Articleship%E2%80%94Form_109\"><\/span><span style=\"color: #000080;\">Transfer of Articleship\u2014Form\u00a0109<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>First Year: Transfer is freely allowed.<\/li>\n<li>After First Year: Transfer is permitted only under specified circumstances such as Medical grounds, Transfer of parents, misconduct involving moral turpitude, Industrial training, Secondment, Death or cessation of practice by the principal. Non-payment of stipend, Marriage involving relocation, Shift of principal to another city, Training outside India<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li>Form 107: Extension of Articleship<\/li>\n<li>Form 108: Completion of Articleship<\/li>\n<li>Form 112: Permission for Other Courses<\/li>\n<li>Form 112 \u2013 Studying Something Else Too? Doing a B.Com, M.Com, or MBA? You must take ICAI permission within 30 days (yes, even for online\/distance courses).<\/li>\n<li>Form 109 \u2013 Transfer Form: Want to leave your CA or shift cities?<br \/>\n\u2714 First year: free transfer.<br \/>\n\u2714 After that: valid reasons only (marriage, medical, crazy travel distances, etc.).<\/li>\n<li>Form 107 \u2013 For Those Who Took \u201cThoda Zyada\u201d Leave. Excess leave = extension = this form + stamp paper again.<\/li>\n<li>Form 108 \u2013 Completion \/ Termination of Articleship &#8211; Your official goodbye.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Submit <strong>Form 108<\/strong> for completion.<\/li>\n<li>For termination\/transfer \u2192 File <strong>Form 109<\/strong>.<\/li>\n<li>ICAI strictly monitors dates, leaves, and stipend details.<\/li>\n<li>Miss the deadline? Then: condonation, work diary, and stress!<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"10\">\n<li>Special Training = Special Forms<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Form 104\/114\/115 \u2192 Industrial Training (last 9-12 months in a company).<\/li>\n<li>Form 105 \u2192 Secondment (short-term training under another CA, offline filing).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"11\">\n<li>Form 118 \u2013 Principal Passed Away Midway &#8211; Rare, but if this happens \u2014 ICAI needs this form to shift your articleship officially.<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Submit on time = peaceful life.<\/li>\n<li>Use SSP portal (icai.org \u2192 eServices).<\/li>\n<li>Stamp paper only for Forms 102 &amp; 107.<\/li>\n<li>Always keep the PDF + signed hard copy safe.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Late_Submission_Condonation_Fees\"><\/span><span style=\"color: #000080;\"><strong>Late Submission &amp; Condonation Fees<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Delay up to 30 days \u2192 INR 100<\/li>\n<li>31\u2013180 days \u2192 INR 300<\/li>\n<li>More than 181 days \u2192 INR 1000<\/li>\n<li>ICAI may also ask for attendance sheet, work diary, stipend proof, etc.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Working_Hours_Leaves\"><\/span><span style=\"color: #000080;\"><strong>Working Hours &amp; Leaves<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Work Hours: 35 hours per week (can go up to 60 hours during peak audits).<\/li>\n<li>Leaves: Max 157 days allowed. Excess leave = extension of articleship.<\/li>\n<\/ul>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Best_Additional_Courses_During_Articleship\"><\/span><span style=\"color: #000080;\"><strong>Best Additional Courses During Articleship<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To boost career prospects, students often pursue the following:<\/p>\n<ul>\n<li>CFA, CMA, ACCA, FRM<\/li>\n<li>LLB<\/li>\n<li>DISA, CISA, CIA<\/li>\n<li>Investment Banking<\/li>\n<\/ul>\n<p>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.<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Secondment\"><\/span><span style=\"color: #000080;\">Secondment<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A trainee may be seconded to another <a href=\"https:\/\/carajput.com\/blog\/category\/ca-firm\/\">CA firm<\/a> or eligible industry:<\/p>\n<ul>\n<li>Maximum secondment period: 1 year.<\/li>\n<li>Minimum period with a principal on secondment: 4 months.<\/li>\n<li>Aggregate industrial exposure, including secondment, cannot exceed prescribed limits.<\/li>\n<\/ul>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Top_Firms_for_Articleship\"><\/span><a href=\"https:\/\/carajput.com\/blog\/category\/ca-firm\/\"><span style=\"color: #000080;\"><strong>Top Firms for Articleship<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Big 4 firms + mid-tier firms provide excellent training opportunities:<\/p>\n<ul>\n<li>Deloitte<\/li>\n<li>PwC<\/li>\n<li>Ernst &amp; Young (EY)<\/li>\n<li>KPMG<\/li>\n<li>BDO International<\/li>\n<li>Grant Thornton<\/li>\n<li>SS Kothari Mehta &amp; Co.<\/li>\n<li>Lodha &amp; Co.<\/li>\n<li>Sahni Natrajan &amp; Bahl<\/li>\n<li>RSM International<\/li>\n<\/ul>\n<p>CA articleship is not just a requirement but a transformative journey. The exposure you get\u2014whether in a Big 4 or mid-sized firm\u2014shapes your career and equips you with the skills to become a successful chartered accountant.<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Industrial_Training\"><\/span><span style=\"color: #000080;\">Industrial Training<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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<\/p>\n<\/div>\n<p>Under the current scheme, <a href=\"https:\/\/www.caindelhiindia.com\/blog\/basic-myths-about-ca-examination-preparation\/\">CA students<\/a> 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.<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Training_Outside_India\"><\/span><span style=\"color: #000080;\">Training Outside India<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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.<\/p>\n<\/div>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Important_Articleship_Forms\"><\/span><span style=\"color: #000080;\">Important Articleship Forms<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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<\/p>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 254px;\" width=\"809\">\n<tbody>\n<tr>\n<th>Form<\/th>\n<th>Purpose<\/th>\n<\/tr>\n<tr>\n<td>Form 102<\/td>\n<td>Deed of Articles<\/td>\n<\/tr>\n<tr>\n<td>ICAI Form 103<\/td>\n<td>Registration of Articleship<\/td>\n<\/tr>\n<tr>\n<td>Form 104<\/td>\n<td>Registration of Industrial Training<\/td>\n<\/tr>\n<tr>\n<td>Form-106<\/td>\n<td>Secondment<\/td>\n<\/tr>\n<tr>\n<td>Form 108<\/td>\n<td>Articleship Completion Certificate<\/td>\n<\/tr>\n<tr>\n<td>Form-109<\/td>\n<td>Transfer\/Termination<\/td>\n<\/tr>\n<tr>\n<td>Form 112<\/td>\n<td>Permission for Other Course\/Occupation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>These are the principal provisions governing CA articleship under the ICAI Training Guide and Chartered Accountants Regulations, 1988.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Complete Guide to CA Articleship (2026-27) 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\u2019ll cover everything about CA Articleship: eligibility, duration, registration process, salary, &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10255],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29850"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=29850"}],"version-history":[{"count":6,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29850\/revisions"}],"predecessor-version":[{"id":32943,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29850\/revisions\/32943"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=29850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=29850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=29850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}