Easy Things Students Should Learn During CA Articleship Training

In the course of Chartered Accountancy (CA), articleship refers to the practical training in which the students have obtained real-world experience through working beneath the norms of practising as a Chartered Accountant for 3 years. When ICAI started the Articleship, it mentioned that at the end of the professional education, a student will serve as an article for 3 years under a practising chartered accountant to possess practical and working knowledge related to different laws and compliance. 

In a student’s journey to a Chartered Accountant (CA), the phase of Articleship is important. A candidate in its Articleship performs a CA Articleship training for 2 years under the guidance and supervision of a practising Chartered Accountant. After the CA Intermediate, CA Articleship is an important part for CA students. Check CA Articleship registration, eligibility, training, salary, firms, and more. Prepare with us for success in your CA journey.

The Chartered Accountancy program relies on the grounds of the CA Articleship 2025, which is the most difficult time duration for the CA student, as computed from the experience of people. Besides that, it is the most important time duration as one will build or destroy their career. 

Non-efficient practical training should not be picked up if you want to know and learn to see the practicality of the life of an accountant, as in this duration you will see what is essential for the Chartered accountant than you will in any see in another 3 years of your life. Apart from that, it is not seen as good as it resembles, because of small experience and no understanding of the tasks it seems to come to you at the initial time, it is tough in the present times also. 

Every company is regulated by the domain where it works. Some might pose important audit clients, while others would pose tax clients. Before the beginning of the articleship, an individual should execute research on the part of the company.

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What is the Meaning of CA Articleship?

A chartered accountant articleship is a significant element of a Chartered Accountancy course. The same is the third phase that CA students perform post clearing one or both groups of the CA  Intermediate exam. The same consists of practical training under the norms of practising a Chartered Accountant (CA) and furnishes students with real-world exposure to the field of accountancy.

Students at the time of CA articleship training engage in distinct chores and responsibilities concerned with auditing, taxation, ROC compliances, filing tax returns, and preparing financial statements. Chartered Accountant articleship is three years, and students need to complete the same training to be qualified to appear for the CA final examination. 

How to Register for CA Articleship in 2025

Students who meet the eligibility criteria need to register for a CA articleship with the Institute of Chartered Accountants of India (ICAI). The registration method specifies filing the forms and submitting them to the ICAI.

CA Articleship Registration procedure is mentioned below-

1. From the official ICAI website, download Forms 102 and 103. There is a fee of Rs 50 to download these forms, even if obtained from the regional office.

2. Fill out Form 102, the Deed of Articles. The deed should be executed on a Special Adhesive Stamp with the needed amount and signed by the Article and the Principal. Submit Form 102 to the Principal.

3. Fill out Form 103, the Statement of Particulars, with all the needed details. Sign the form and submit the same to the ICAI for the articleship assistant. You need to submit documents and pay the registration fee via a demand draft along with the form. The required documents comprise:

– IPCC or Intermediate Marksheet exhibiting the passing marks – Attested copy of the 12th mark sheet – ITT and Orientation Program certificates

Process of filling Registration Form 102: Deed of Articles

During the registration form for the Deed of Articles, follow the steps below:

• Duration: The Deed of Articles must be executed for three years. Any deed for less than 3 years will not be accepted.
• Stamp Paper: The Deed must be executed on a “Non-Judicial Stamp Paper” or a “Special Adhesive Stamp” of the required value, which should be affixed to the document.
• Signatures: The Article Assistant and the Principal must duly sign the Deed. It needs to be executed in a printed form in duplicate.
• Retention: The Principal must have the original copy of the Deed, while the Article Assistant must keep the duplicate copy as proof.
• Submission: The Deed of Articles does not require being furnished before the Institute of Chartered Accountants of India (ICAI) to register articleship.

Process to Fill Registration Form 103: Statement of Particulars

Form 103, the Statement of Particulars, needs to be submitted in three copies. One copy should be submitted to ICAI, the Principal must retain one copy, and the Article Assistant should keep the remaining one. The candidate, along with Form 103, needs to submit the following documents:

• Attested copy of the IPCC mark sheet or CA Intermediate mark sheet, showing the candidate’s pass in either both groups, the first group, or any group of CA Intermediate.
• An attested copy of the 12th mark sheet as proof of date of birth.
• An attested copy of the completion certificate of the ITT and Orientation Program.

The practicing Chartered Accountant should attest to the above documents, who will supervise the articleship training (the Principal). Via a demand draft, the documents must be furnished with the fees. Within 30 days of the start of the articleship, the registration Form 103 should be submitted to the ICAI. 

Note: These documents should be attested by the Principal. You must fill out three copies of Form 103. The Principal and the articleship assistant need to have one copy each, and the original form must be submitted to the ICAI. Within 30 days, Form 103 is required to be submitted to the ICAI before the beginning of the articleship.

Importance of Articleship in CA (Chartered Accountancy)

To shape the professional Chartered Accountant journey, a chartered accountant articleship holds noteworthy importance. The following points show the significance of CA articleship.

• Work Experience: Articleship furnishes the candidates with 3 years of practical work experience, which is useful for their professional development as future CAs.
• Time Management: Working in CA articleship firms requires handling a tight schedule. The same experience supports the candidates to enhance their time management skills and effectively manage the distinct chores. 
• Professional Skill Development: The 3-year training duration permits people to increase distinct professional skills like multitasking, team management, risk management, and client communic
• Real Client Exposure: With real clients, CA aspirants could work at the time of their articleship duration, gaining practical knowledge of managing client engagements, addressing their needs, and furnishing professional services.

What is the Chartered Accountant Articleship Qualification?

CA Articleship Qualification” is the correct term to describe the training program that Chartered Accountancy students undergo as part of their academic curriculum.

Below are the CA articleship eligibility criteria and process for registering-

For Common Proficiency Test (CPT) students

• Pass Group I of IPCC or both groups of IPCC
• Complete the orientation program and 100 hours of ITT before the beginning of your articleship

For Direct Entrants

Graduates with a major in Commercial Studies and a minimum score of 55% can register for a CA articleship. For registration, other graduates require a minimum score of 60%. Graduates can follow these steps for registration-

• Register for both groups of IPCC on the Institute of Chartered Accountants of India (ICAI) website.
• Complete 35 hours of the orientation program and 100 hours of ITT at any ICAI branch. You had to do it before the beginning of the articleship.

Post-CA articleship Registration complies with the Below-Stated Process-

• Complete General Management & Communication Skills (GMCS) during the first year of articleship.
• 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.
• Complete the Advanced ITT course during the third year of practical training, but before appearing in the final examination.
• Clear Group II of IPCC if not done earlier.

Practical Training/Articleship Scope

• Hands-on Experience: Practical training furnishes direct exposure to real-world accounting scenarios.
• Skill Development: Increases the technical and soft skills critical for professional growth.
• Industry Insights: Provide a more in-depth understanding of industry functions and challenges.
• Client Interaction: Enables trainees to interact with clients, comprehending their requirements and expectations.
• Networking Options: Develop relationships with professionals, assisting with future career opportunities.
• Application of Theoretical Knowledge: Permits trainees to apply classroom learning in practical situations.

Suggested Changes in CA Training Life Cycle

Aspect	Existing	Proposed
Commencement of Articleship	Foundation and Direct Entry Route: After passing both the groups of Intermediate and completing of ICITSS.	The last 9 to 18 months of Articleship.
Duration	3 years	2 years
Leave	1/7th of the period of Articleship.	12 leaves in a year.
Industrial Training	The last 9 to 12 months of Articleship.	6 months after attempting CA Final Exams, if the period of 3 years of articleship is not completed before attempting CA Final Exams.
Eligibility to appear for CA Final Exams	After completion of 2.5 years of articleship.	After 6 months from the date of completion of the articleship.
Training after CA Final Exams	6 months after attempting CA Final Exams if the period of 3 years of articleship is not completed before attempting CA Final Exams.	1 year under a Fellow CA in practice, after passing both groups of CA Final Exams, only if applying for a Certificate of Practice.

What Took Place During the Learn In CA Articleship Training?

As students move through their articleship, their responsibilities and assignments may emerge based on their performance, the organisation they are working for, and their training year. The same progressive learning approach encourages them to completely understand the accounting profession’s practical facts.

The duration of a CA articleship is crucial in bridging the gap between gained theoretical knowledge via academic studies and the practical application of accounting principles and standards in real-world scenarios. The same provides skills required for CA articleship to the aspirants with the required experience and exposure to become competent professionals in accountancy.

Students are furnished with distinct professional tasks and responsibilities at the time of CA articleship training, which may include:

• Auditing: Experiencing audit engagements, conducting audit procedures, analysing financial statements, and ensuring compliance with appropriate accounting standards.
• Taxation: Supporting tax compliance activities, preparing tax returns, conducting tax assessments, and staying updated with tax laws and regulations.
• ROC Compliances: Taking knowledge about and managing the compliances related to the Registrar of Companies (ROC), like filing annual returns, maintaining statutory records, and adhering to company law provisions.
• Financial Statements: Achieving hands-on experience in preparing financial statements, analyzing financial data, and ensuring accuracy and compliance with accounting standards.

CA Articleship Registration Fees 2025

For starting the practical training, the candidates are required to submit Form 103, including a Demand draft for the required fees. When the fees have been filed before at the time of articleship registration, then no need is there to pay again. 

The Articleship Registration fee is Rs 2000. The Demand Draft must favour “Secretary, The Institute of Chartered Accountants of India.” Depending on the region, it should be liable to get paid in Mumbai, Kolkata, Chennai, Kanpur, or New Delhi.

Read Also: A Comprehensive Guide to Becoming a Chartered Accountant (CA) in India

CA Articleship Expected Salary/Stipend

Typically, the stipend of the CA Articleship is not very high. According to ICAI, there is a predefined stipend amount that every CA firm pays for their articles. The stipend benchmarks differ for each of the 3 years and are also influenced by the population of the city or town. Below is a breakdown of the minimum stipend amount established for the year and population:

CA Articleship Stipend/ Salary	1st Year	2nd Year	3rd Year
Cities/Towns with Population >/= 20 Lakhs	INR 2,000	INR 2,500	INR 3,000
Cities/Towns with a Population between 4 and 20 Lakhs	INR 1,500	INR 2,000	INR 2,500
Cities/Towns with Population < 4 Lakhs	INR 1,000	INR 1,500	INR 2,000

CA Articleship in Big 10 Firms

The dream of most of the CA students is to do their articleship training in one of the Big 4 CA firms. The CA practices have been proposed by such firms, and there are distinct vacancies in India. Below are the Big 10 CA firms-

#1. Deloitte India (Deloitte Haskins & Sells LLP)
Offices: Pan-India (Mumbai, Delhi, Bengaluru, etc.)

#2. PricewaterhouseCoopers (PwC India)
Offices: Mumbai, Delhi, Bengaluru, Chennai

#3. Ernst & Young (EY India)
Offices: Mumbai, Delhi, Bengaluru, Chennai

#4. KPMG India
Offices: Gurgaon, Mumbai, Hyderabad, etc.

#5. BDO India LLP
Offices: Mumbai, Pune, Bangalore, and other cities

#6. Grant Thornton India LLP
Offices: Gurgaon, Mumbai, Bengaluru

#7. RSM India
Offices: metro cities

#8. Lodha & Co.
Offices: Delhi, Kolkata, Mumbai, Chennai

#9. SS Kothari Mehta & Co.
Offices: Delhi (HQ), Mumbai, Kolkata

#10. Sharp & Tannan Associates
Offices: Mumbai, Chennai, Bengaluru

What is the Method to Enrol for the CA Articleship?

As you satisfy the eligibility criteria, you are required to register for the CA articleship. To perform the same, the students ought to download Forms 102 and 103 from the ICAI official website after filing Rs 50. Thereafter, submit the forms to ICAI post filling in the requisite information.

The process to register for the Articleship Training

Let’s see the procedure to apply for the practical training. Some essential CA Articleship forms that you will need in the registration process.

Download the CA Articleship Registration Form

Initially, from the official site of ICAI, download Form 102 and Form 103 and make the payment of Rs 50. You are still required to submit the same amount even if you get the forms from the regional office.

Process to Fill Registration Form 102

Form 102 or the Deed of Articles is required to be met for 3 years, and if not, then the deed will not be tolerated.

On the Special Adhesive Stamp with the mentioned prerequisite amount, you are required to execute the deed. This deed must have the signatures of both the Article and the Principal. The original copy of the deed is held by the principal, while the article could maintain a duplicate copy of it for reference. Before the principal, the same form 102 was required to get submitted rather than to ICAI for articleship registration. 

Procedure to Fill Registration Form 103

Form 103 is the statement of particulars that is required to be duly filled out and signed. It should be submitted to the ICAI for articleship assistance.

Students for fill out Form 103, need to submit the needed documents and the fee via a demand draft. The documents required are:

• IPCC or Intermediate Marksheet stating the passing marks.
• attested copy of the 12th mark sheet
• ITT and Orientation Program certificates.

A practising CA or the principal must duly attest all the documents under which the articleship in ca training took place.

Students need to learn that 3 copies of Form 103 must be filled out. One is required to be retained by the Principal and the other by the articled assistant, and the original one ought to be sent to ICAI. Ensure to send them to ICAI to reach within 30 days before the commencement of the practical training.

By any chance, CA articleship be accomplished with a regular college?

When a student wishes to proceed to a regular college or pursue another course with an Articleship similar to B.com or CS, they are required for a permit from ICAI. In such a matter, they should provide Form 112 within 1 month to ICAI and ask for permission to carry on any graduation course. It may not be possible since the office timings and college timings may clash. If you can manage your time, you could check the courses to perform, including the Articleship. 

Well-Versed in Taxation System During Articleship of CA

When a person looks for the chance to practice after they become a CA, they must be well-known in the process of taxation, as a nearby person wants them to save on their tax as a Chartered accountant. After completion of the articleship training, the result will be that one should see a effective deal on taxation. Also, familiarity with the basic filing of the ITR is important with regard to the tax. 

Thus, there are enough things that will be understood at this time based on the interest of the person and the mentor’s preference.

Knowledge About Auditing Standards

The article is issued to many audit firms. There is a chance that a person will be sent out towards the first process of the audit, known as vouching the day you begin your articleship. The auditing is levied through normal vouching to file the correct judgment on the financial statements. One must learn the process to use the auditing standards that one reads in the books in their life. 

Well Trained to Operate Accounting Software

Knowing the way to use the two most frequently used accounting software is hard, like Tally and Busy. They are the most used CA software, which is required to monitor the client’s account. Both files have essential reporting capabilities and support the corporate administration. Learning them will assist you in developing managerial and reporting skills, which are good for the future. 

Ethics and Communication with Clients

Seeks to find out the working culture of the office, how to wear the clothes in a good way, and what is the way to communicate with the customers, among the additional things. These are some of the skills that a person will know in the duration of his articleship. 

Proper Maintenance Between Student, Personal & Articleship Life

The articleship of 3 years is just essential, they are not the only 3 years of their career. You must find out time to relax. Some people are there who were not enable to deal with the stress of the extreme job and the academic demands on them at the same time. Also, an individual should know that they will be asked to perform more concerning their capabilities. You should know when to take things easily and when to get relax. 

Read the official attachment: https://www.icai.org/post/new-scheme-of-education-and-training

Frequently Asked Questions for CA Articleship 2025

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