A Complete Guide to CA Articleship

CA Articleship

CA(Chartered Accountancy) Articleship is a practical training program that is one of the Institute of Chartered Accountants of India (ICAI)’s essential prerequisites for becoming a Chartered Accountant. Candidates who undertake this training are referred to be Articled Assistants, or just Articles. The articled student receives comprehensive professional training after being assigned to a Principal who is an ICAI member and authorized to instruct articled students.


Students must meet the CA Articleship eligibility requirements to apply for Articleship. Students on the CA Foundation Route and the Direct Entry Route have different eligibility requirements.

CA Foundation Route:

According to the present curriculum arrangement, a student from the CA Foundation Route must meet the following conditions before beginning his or her articleship:

  • To be eligible, candidates must have taken the CA Intermediate exams and the four-week Integrated Course on Information Technology and Soft Skills (ICITSS).
Direct Entry Route:

However, Direct Route candidates can begin their articleship after meeting the following criteria:

After completing the four-week Integrated Course on Information Technology and Soft Skills (ICITSS), commerce and post-graduate graduates with a minimum of 55 percent marks, or other stream graduates with a minimum of 60 percent, can begin articleship/practical training.


The practical training phase of the CA course lasts three years. It is required for the candidate to complete the first two years of training with a practicing CA, i.e., a CA firm. However, in the third year, the article has the option of continuing the training under the same practicing CA or pursuing industrial training with a CA in industrial employment. Even though the Articleship training time is three years, CA students can take the CA Final Exams after completing 2.5 years of training.

Note: The ICAI has notified draft CA Regulations proposing to shorten the obligatory Articleship period to two years.

Importance of CA Articleship:

CA Articleship is one of the most important steps in finishing the CA journey. In today’s world of intense competition, everyone must excel in their respective fields, and Articleship provides the necessary practical experience. Some key characteristics that can be learned during Articleship include:

  • Developing a professional mentality
  • Time Management
  • Gained practical knowledge and improved communication skills while working with clients.
  • improved presentation skills.
  • Ability to face hard situations and establish a problem-solving mentality

Scope of Practical Training / CA Articleship

A CA aspirant can always select areas of training based on his or her personal interests among the several fields accessible in Articleship. However, some of the choices to explore for Articleship training include the following:

  • Auditing

– Tax Audit

– Bank Audit

– StockAudit

– InsuranceAudit

– SOX Audit

– Internal Audit

– Statutory Audit

– Limited Reviews

– ERP Audit

  • Accounting & Consulting
  • Taxation

– DirectTaxation

– InternationalTaxation/Transfer Pricing

– IndirectTaxation

  • Mergers & Acquisitions
  • ROCCompliances
  • FilingTax Returns & Other Certifications

CA Articleship salary/Stipend in India

The CA Articleship compensation varies by firm, company, and city. The benchmark rates of the stipend amount established by ICAI are different for each of the three years and are as follows based on the population of cities/towns:

CA ArticleshipStipend/ Salary1st Year2nd Year3rd Year
Cities/Townwith Population>/= 20 LakhsINR 2,000INR 2,500INR 3,000
Cities/Townwith Population between 4 and20 LakhsINR 1,500INR 2,000INR 2,500
Cities/Townwith Population< 4 LakhsINR 1,000INR 1,500INR 2,000

The ICAI has not defined a greater ceiling for the payment of stipend to articles. As a result, stipends in Big 4 firms often range between INR 10,000 and INR 20,000.

Note: The ICAI has produced draft CA Regulations that propose double the above rates. However, they have yet to be notified.

CA Articleship – Leaves Allowed & Working Hours

According to the ICAI, an Article can take one-sixth of the period for which he or she has actually served (excluding leaves), which equates to 156 days of leave throughout the three-year CA articleship tenure, with a maximum of 180 days. The minimum working hours for an Article are set at 35 hours per week. However, the total amount of working hours must not exceed 45 each week.

Students are also granted a minimum of three months of study leave to prepare for the CA Final tests.

CA Articleship – Transfer Rules

After completing the first year of articled training, the Articleship might be transferred or terminated if any of the following conditions are met:

  1. Medical reasons necessitate the discontinuance of articles for a minimum of three months (on presentation of a valid Medical Certificate).
  2. Relocation of parents to another city.
  3. Misconduct with moral turpitude.
  4. Other justified circumstances or reasons: –

i. Grounds previously permitted under the Chartered Accountants Regulations:

a. Industrial Training.

a. Secondment of articles

c. Death of the Principal

d. Cessation of practice by the Principal

a. Removal of the Principal’s name from the Register of Members.

ii. Marriage (only if moving to another city involves a distance of 50 kilometers or more).

iii. Irregular or nonpayment of stipend

iv. The Principal’s relocation to another city covering a distance of more than 50 kilometers.

The articled assistants must obtain approval from the Institute before having Form 109 signed by the Principal in their own interest.

Forms Related to CA Articleship

For Registration:– Form 102 Deed of Articles– Form 103 Statement of Particulars– Form 112 Permission for studying other course with CA Articleship
Deed for excess leaves:Form 107
For Transfer/Termination:  Form 109
For Completion:Form 108


CA Articleship not only trains you to be a better professional, but it also ensures that the theory studied in books is implemented effectively, cementing the principles in the students’ minds. This practical training prepares students for real-world work issues.

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