2 min read
25 May 2021

What is articleship in CA?

After completion of CA-IPCC, every CA student must undergo three years of articleship in a chartered accountancy firm. But the challenge for these students is to choose the best place that fits the purpose of articleship.

As challenging as it is for a CA student to look for the correct firm, it is equally difficult for a firm to attract the right talent as well as take care of the expectations of an article working with them. Firms are now spending more to hire competent talent and meet their rising expectations. This expenditure along with your other practice needs can be easily financed with quick and easy Business Loans for Chartered Accountants. Simply enter a few basic details and avail your pre -approved loan offer.

Eligibility for CA articleship

Below are the CA articleship eligibility criteria and steps to enrol:

For CPT students

  • Pass Group I of IPCC or both groups of IPCC
  • Complete orientation programme and 100 hours of ITT before commencement of your articleship

For direct entrants

Graduates with a major in Commercial Studies and a minimum score of 55%, and other graduates with a minimum score of 60%, can enroll in a CA articleship by following these steps:

  • Register for both groups of IPCC at the ICAI website
  • Complete 35 hours of the orientation programme and 100 hours of Information Technology Training (ITT) at any ICAI branch before commencement of articleship

Post registering for a CA articleship, follow these steps

  1. Complete General Management & Communication Skills (GMCS) during the first year of articleship.
  2. Complete the GMCS course after completing 18 months of your article training. Alternatively, attend 4 weeks of the residential programme on Professional Skills and Development.
  3. Complete Advance ITT course during the third year of practical training but before appearing in the final examination.
  4. Clear Group II of IPCC if not done earlier.

Expectations of a CA student from articleship

1. Tax assignments vs. audit assignments

Articles may or may not have a choice to decide the type of work in the beginning but with time and experience they can be involved in more strategic aspects of the firm. If they are planning a career in practice, exposure to both audit as well as taxation would help them in the future.

2. Big Four vs. medium CA firms vs. small CA firms

Articles have a choice between top CA firms and average CA firms. Usually top CA firms are located in big cities. So, if the articles belong to smaller towns, they may have to relocate from their native place. Take care to make them feel comfortable in their surroundings. Articles usually choose smaller firms to get more exposure, while the bigger firms attract those looking for industry -best practices, higher stipend and exposure to bigger clients.

3. Stipend as a parameter for decision

It cannot be denied that the higher stipend is always attractive. It helps attract top talent, and could be the difference between you redoing work, or getting it done effectively through the articles. Moreover, in the minds of articles, a higher stipend also improves their self -worth and their contribution to the organisation.

4. Adequate leave for exam preparation

This is the most critical call for most students. One must not forget that students require leave for exam preparations. Allowing articles hassle -free leave will boost their morale and gain you intangible value as an employer.

5. Value addition to resume

Articles who want substantial value addition to their resume usually choose to join big audit firms. However, everything comes with its pros and cons. One aspect to be kept in mind is that an article would probably be working in the same department for the entire tenure. If possible, consider mixing it up for the articles, as the articleship would be more meaningful for them if they gain exposure to multiple facets of a chartered accountancy firm.


Articleship is the learning period of a CA student’s career. The experience which articles get during their training period is invaluable. However, students often opt to register for articleship under a friend/ relative who is a practicing CA, and choose to avoid undergoing training because of issues like getting leave approvals and relevant exposure. Hence, for firms to attract talented articles, they must first proceed with hiring practices that help these budding professionals lay solid foundations for their careers.

Additional Read: How to use a Chartered Accountant Loan to strengthen your practice

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