CA Articleship 2025 Guide for Registration, Benefits, and Duration

Discover the significance of CA Articleship May 2025 in shaping your Chartered Accountancy career. Explore its benefits, duration, registration fees, and stipend details.

It is the most important phase for CA students after clearing CA Intermediate. Check details on CA Articleship registration, eligibility, duration, training, salary, firms, and many more. Prepare for success in your CA journey with us.

CA articleship is a training program that is required to be done by all CA aspirants in India. This article trains the students to provide practical training that enhances their knowledge and skills in various aspects of accounting, taxation, auditing, and other allied fields.

CA Articleship is an important step in a CA student's journey. The two-year CA Articleship program offers hands-on experience, combining theoretical knowledge with practical application. Through direct training, students sharpen their skills in writing, research, client interactions, and collaborative project work. 

You will be working under the supervision of a qualified CA during your CA articleship. The qualified CA will guide you through various tasks and assignments related to accounting, auditing, taxation, and other areas. The CA articleship is for two years, in which you will gain hands-on experience in the field of accounting and finance.

Under the guidance of skilled professionals, students gain valuable insights and develop the expertise needed to tackle real-world challenges and thrive in their future careers.

Importance of CA Articleship 

Being a transformative journey with CA Articleship! This necessary phase plays an important role in molding the professional path of a chartered accountant. Discover the significance of articleship in CA with the following key points: 

  • Practical Experience: Articleship helps candidates acquire hands-on work experience of two years, which further benefits their practical professional life when they become Chartered Accountants.
  • Time Management: CA articleship firms demand a lot of hectic schedule management. Such an experience allows the candidates to learn time management skills and execute various tasks without losing track.
  • Professional Skills Development: During the two years of training, one can develop a wide range of professional skills like multitasking, team management, risk management, and client communication.
  • Real Client Exposure: During articleship, CA aspirants can serve real clients to develop practical exposure towards handling client engagements, understanding the needs of their clients, and providing professional services.

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CA Articleship periods to be reduced to 2 years?

The Institute of Chartered Accountants of India has introduced a revised CA New Scheme of Education and Training, proposed to take effect in 2024. A key change in the new scheme is the reduction of the CA articleship duration period from 3 years to 2 years. 

What happens in CA Articleship Practical Training?

During the articleship period, articles are typically entrusted with a range of key responsibilities, including:

  • Auditing
  • Taxation
  • ROC Compliances
  • Filing tax returns
  • Preparing financial statements preparation, etc.

What are the eligibility criteria for an articleship? 

To be eligible for Practical Training, students must meet the specified CA articleship eligibility criteria, which vary depending on whether they are pursuing the CA Foundation Route or the Direct Entry Route. Let's first share the eligibility criteria for students taking the Foundation route.

  • Students must have completed single or both groups of the CA Intermediate examination.
  • Students must have successfully finished the four-week Integrated Training Programme (ITT) and Orientation Programme (OT).

Now let’s check the eligibility criteria for the direct entry route. 

  • Commerce graduates: Minimum 55% aggregate marks
  • Science and other stream graduates: Minimum 60% aggregate marks

Additionally, completion of the Integrated Training Programme (ITT) and Orientation Programme (OT) is mandatory for all applicants.

How to Register for the CA Articleship Training 

To register for CA Articleship, follow these steps:

  1. Download forms 102 and 103 from the ICAI website or obtain them from a regional office for ₹50.
  2. Fill out Form 102 (Deed of Articles) on a Special Adhesive Stamp, ensuring signatures from you and your principal.
  3. Submit the completed Form 102 to your principal.
  4. Fill out Form 103, a statement of particulars, and sign it.
  5. Submit Form 103 to ICAI, accompanied by:
  • IPCC or Intermediate Marksheet
  • Attested copy of 12th grade sheet
  •  ITT and Orientation Program certificates

Pay the required fee through a demand draft. Ensure accurate and complete documentation to avoid any registration issues. By following these steps, you can successfully register for the CA Articleship and take the next step towards becoming a Chartered Accountant.

CA Articleship Registration Fees

A registration fee of ₹2000 is applicable for articleship registration. Students must submit this fee through a demand draft along with Form 103. However, if you have already paid this fee at the time of CA articleship registration, they do not have to pay it. 

Late Submission Fee for the Articleship Registration 

However, if the student is not able to submit Form 103 within 30 days, he must request it in writing, stating the cause for the delay. It should be signed by the article assistant as well as the principal and is termed a condonation of delay.

Apart from the application, a late submission fee is payable as follows:

  • More than 30 days: INR 100/-
  • Between 31-180 days: INR 300/-
  • More than 181 days: INR 1000/-

After filing the "Condonation of Delay" application, the ICAI will accept the form without any inquiry.

However, in some doubtful cases, the following documents may be requested by the ICAI:

  • Articles attendance sheet.
  • Original Deed of Articles (Form 102) on a Non-Judicial Stamp Paper.
  • Certified copy of the articled assistant's work diary.
  • Stipend particulars with proof from a bank passbook or bank statement.

Students should take note that in case they would like to follow another course alongside an articleship like B.com or CS, permission needs to be obtained from the ICAI within one month by applying for Form 112.

CA Articleship Students Identity Card

  • Fill out Form 103 to obtain your student ID. Make sure you fill out all the necessary information and provide your most recent passport-size photo. The identity card must be signed by the principal and the candidate at the appropriate locations.
  • Send Form 103 and the completed card to the ICAI. It will be returned to you by the ICAI together with the registration letter.
  • This identity card is required and is valid for three years after the date of registration.

What Happens During the CA Articleship Training?

Students are exposed to a variety of professional duties and obligations throughout their CA articleship training. These could include:

  • Auditing: Includes reviewing financial accounts, conducting audit procedures, taking part in audit engagements, and making sure that pertinent accounting standards are being followed.
  • Taxation: Completing tax assessments, preparing tax returns, helping with tax compliance tasks, and keeping up with tax rules and regulations.
  • ROC Compliances: Acquiring knowledge about and managing Registrar of Companies (ROC) compliances, including filing yearly returns, keeping statutory documents, and abiding by company law requirements.
  • Financial Statements: Acquiring practical experience in financial data analysis, financial statement preparation, and accounting standard correctness and compliance.

CA Articleship: Best Course to Pursue 

Students often wish to pursue additional courses like B.com, CS, or others alongside their articleship training. To do so, they must obtain permission from the Institute of Chartered Accountants of India (ICAI) and submit Form 112 within one month of starting practical training, ensuring they can balance their additional coursework with articleship responsibilities.

While pursuing a CA articleship, managing time between college and office can be challenging. However, with effective time management, you can explore additional courses to enhance your skills. Consider the following top courses to pursue alongside a CA articleship:

  • CMA
  • CFA
  • LLB
  • FRM
  • ACCA
  • Diploma in Information System Audit (DISA)
  • Certified Information System Auditor (CISA)
  • Certified Internal Auditor (CIA)
  • Investment Banking

Top 10 Firms for Articleship

CA firms offer a valuable platform for articleships to gain practical experience under the guidance of a practicing CA or principal. To secure a CA articleship vacancy in a reputable firm, explore official websites, LinkedIn pages, and other relevant sources. Here are the top 10 firms in India for articleships, providing opportunities to learn from experienced professionals and gain industry insights.

  • Deloitte
  • PwC (Price Waterhouse Coopers)
  • Ernst & Young
  • KPMG
  • BDO International
  • Grant Thornton International
  • SS Kothari Mehta and Co.
  • Sahni Natrajan and Bahl
  • Lodha & Co.
  • RSM International

How much CA Articleship Salary/Stipend is Expected?

The CA Articleship stipend, as mandated by the Institute of Chartered Accountants of India (ICAI), varies based on the year of training and the city's population. Here's a breakdown of the minimum stipend amounts for each year of articleship:

  • Year-wise stipend structure
  • Population-based stipend variation
CA Articleship Stipend/Salary 1st Year 2nd Year
Cities/Towns with Population >/= 20 Lakhs INR 2,000 INR 2,500
Cities/Towns with Population between 4 and 20 Lakhs INR 1,500 INR 2,000
Cities/Towns with Population < 4 Lakhs INR 1,000 INR 1,500

CA Articleship in Big 4 Firms

The Big 4 CA firms are the most desired destination for CA students seeking articleship opportunities. These prestigious firms, renowned for their exceptional practices and numerous vacancies, offer unparalleled experience and exposure to aspiring chartered accountants.

The Big Four Firms are as follows:

  • Deloitte Touche Tohmatsu Limited
  • PriceWaterhouseCoopers (PwC)
  • Ernst & Young (E&Y)
  • Klynveld Peat Marwick Goerdeler (KPMG)

CA Articleship Working Hours and Leaves 

During the three-year CA articleship period, articles are permitted to take a maximum of 157 leaves. Too many leaves can cause complications because it might delay the completion of the articleship period.

Therefore, the articles must adhere to the ICAI set leave regulations. The minimum work hours for articles are 35 hours a week, but they may extend up to 10 hours a day or 60 hours a week depending on workload. Working hours may vary between CA firms.

CA Articleship Termination/Completion 

Once your request for articleship registration is processed and approved by the regional office, you'll be registered for articles. After doing so, under the articles tab, you may access the forms for termination as well as the completion of articles. To fill out the termination form for articles, follow these steps. 

  • Click on the articles menu button.
  • Then, choose the articleship tab.
  • You will be able to see the icon for articles' termination forms.
  • Click on the icon and fill out the form
  • From the list in the dropdown for termination reason
  • Verify all details given by you.
  • Be careful in selecting the termination date and number of leaves. Once details are submitted, they cannot be changed.
  • Enter stipend details and click on the Next button.
  • Fill out all the member-in-charge-training details.
  • Put in just for the number of periods served as of the dates indicated. Let empty fields appear as "0."
  • Put up all two professional training programs during this articleship. Add general remarks where it is so warranted.
  • Upload any termination document(s). Press on the SUBMIT button now.

Conclusion

CA Articleship is a very important training period in a CA student's life. This hands-on training prepares students for practical exposure and helps them to transform into CA professionals. Thus, the students should undergo this three-year training. Besides, there are many areas where the students can choose in the CA articleship training.

Major fields comprise taxation, statutory audit, forensic audit, mergers and acquisitions, etc. Apart from this, articleship training from Big 4 CA firms is a wonderful value addition to your resume, as these firms provide the best industry practices and exposure to bigger clients.

FAQs

What is the standard duration of the CA Articleship?

The traditional duration of the CA Articleship is 3 years. However, the new scheme has reduced it to 2 years. This change aims to provide a more efficient pathway.

Can I complete my CA Articleship in less than 2 years?

No, as per ICAI guidelines, the minimum duration of the CA Articleship is 2 years under the new scheme. There are no exceptions.

What is the duration of the CA Articleship for direct entry students?

For direct entry students, the CA Articleship duration is 3 years. This applies to students who have entered the CA course directly without clearing the IPCC exam.

Can I extend my CA Articleship duration?

Yes, in exceptional circumstances, you can apply for an extension of your CA Articleship duration. However, this requires approval from ICAI.

How does the CA Articleship duration affect my membership?

Completing the required CA Articleship duration is a prerequisite for ICAI membership. After completing your articleship, you can apply for membership.

Can I take a break during my CA articleship?

Yes, you can take a break during your CA Articleship, but it should not exceed 30 days in a year. Any leave exceeding this limit requires ICAI approval.

Does the CA Articleship duration include exam leaves?

 

No, exam leaves are excluded from the CA Articleship duration. You can take leaves for exams without affecting your articleship duration.

Can I change my CA Articleship duration from 2 years to 3 years?

No, once you have registered for the 2-year CA Articleship, you cannot change it to 3 years. You must complete the registered duration.

How does the CA Articleship duration impact my training?

The CA Articleship duration provides hands-on training and exposure to practical accounting experiences. Completing the required duration ensures you gain sufficient training.

Can I register for the CA Articleship before completing my graduation?

No, you must complete your graduation to register for CA Articleship. Graduation is a prerequisite for CA Articleship registration.

What is the duration of the CA Articleship?

A CA articleship typically lasts three years, during which aspiring chartered accountants undergo practical training under the guidance of a practicing chartered accountant or a recognized chartered accountant firm accredited by the Institute of Chartered Accountants of India (ICAI).