ICAI Industrial Training 2026: Eligibility, Duration & Benefits for CA Students

First of all, students should understand that participating in ICAI industrial training is not mandatory for chartered accountancy courses, unlike articleship training. ICAI's purpose of including ICAI industrial training in the curriculum is to equip members and industries with a sufficient understanding of how industries operate. 

ICAI industrial training offers an opportunity for articles to cultivate a problem to solve a problem. This also allows them to achieve valuable insight into the operation of the accounting department within industrial, commercial, or financial settings.

ICAI Industrial Training Eligibility Criteria  

To apply for industrial training, individuals need to meet the specific eligibility requirements mentioned below: 

• CA Intermediate/IPCC Examination: According to the Chartered Accountant Rules of 1988, those who have successfully passed both the CA Intermediate and IPCC exams are eligible for industrial training. This training can be done in financial, commercial, or industrial settings specified by ICAI. 
• Practical training complete: Candidates will have to finish at least 18 months of their practical training before starting the ICAI industrial training. 
• Notification to the principal: Candidates must inform their principal at least three months before starting the ICAI Industrial Training.

Procedure for ICAI Industrial Training

To enroll in industrial training, candidates have to complete Form 104, available for download on the ICAI website. Once filled, the form should be submitted to the respective Regional Council of ICAI based on the candidate's location. The contact details for submission vary by area and are provided above.

How to Fill Out Form No. 104?

Instructions have been given to fill out Form Number 104 here: 

• Go to the ICAI Self-Service Portal (SSP). 
• Log in with your user ID and password. 
• See the Articleship Cycle Section. 
• Click on the Article/Audit tab on the left side of the portal. 
• Choose the ArticleLeship option from the menu. 
• Find out about industrial training (form number 104) and select it. 
• Fill in all the required details and click on submit. 
• Your form has now been submitted and will be sent to the principal (person overseeing your industrial training) for approval. 
• After approval, visit the "Submitted/Pending Action" tab in the Articleship section of the SSP portal. 
• Download the PDF of the form, which is signed by the principal, and upload a scanned copy of the deed to complete the registration process. 

Guide for ICAI Industrial Training Form No. 1014 

Here is the checklist for Form No. 104 for ICAI industrial training: Inform your principal at least three months before starting training. Submit Form 104 on non-judicial stamp paper or do a 'special adhesive stamp' within 30 days of starting training. Articles should have passed both groups of intermediate/PE-II/PCC exams. 

The duration of industrial training should be between nine and twelve months, including any additional holidays, and should be done in the final year of practical training. Industrial training is valid only under a member of the institute and within an organization approved by the institute. Ensure that the employment details of the members are up-to-date in our database.

Duration Periods of the ICAI Industrial Training 

The duration of industrial training can be anywhere from nine to twelve months, especially in the final year of the practical training period. This period of industrial training is considered a service under the article for all aspects governed by the Chartered Accountant Rules.

Working Hours and Days and Stipend in ICAI Industrial Training 

Typically, industrial training in many companies follows the schedule from 10 am to 6 pm, which is about 8 hours. Normally, there are five working days a week for industrial training. The stipend amount may vary depending on the industry and company. However, it is usually seen that companies provide a generous stipend to their industrial trainees, which ranges from Rs 15,000 to Rs 15,000 per month.

Checklist for ICAI Industrial Training 

Remember these points to ensure that your application process goes smoothly:

• The company that offers industrial training requires approval from the ICAI. 
• You can find a list of approved companies on the ICAI website. 
• Submit Form 104 with a 'Special Adhesive Stamp' on non-judicial stamp paper or within 30 days of starting your training. 
• Articles should have passed both groups of intermediate/PE-II/PCC exams. The duration of industrial training should be between nine and twelve months, including any additional holidays. This training can occur in the final year of practical training.

Benefits of ICAI Industrial Training 

ICAI industrial training is highly beneficial for CA students for various reasons:

• Practical Learning: ICAI industrial training allows students to implement what they have learned in classes in real-world situations by working with experienced chartered accountants. 
• Building Connection: While undergoing industrial training, students get a chance to cooperate and connect with diverse groups of professionals in their fields. This includes working closely with the practice of chartered accountants and other industry experts. 
• Skill development: Hands-on experience during the training period in the development of important skills like communication, problem-solving, time management, and leadership. 
• Better job opportunities: Completing the CA industrial training program increases the attractiveness of students in the job market. Acquired practical experiences and skills make them more competitive and stand out positively when demanding employment after graduation.

Challenges to ICAI Industrial Training 

There are some challenges for CA industrial training: 

• Time pressure: Industrial training consumes time, which can be spent on regular study and examination preparation. 
• Limited coverage: Training in a specific company cannot cover all aspects of the CA course. 
• Cost Issues: Trainees can be assigned tasks that are repetitive or less challenging, which may collapse. 
• Job uncertainty: Completion of industrial training does not guarantee a job offer from the company. 
• Lack of space: All CA students cannot have access to companies providing industrial training in their local area. 
• Financial stress: Some companies may require fees for industrial training, which may cause a financial burden for students.

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