CA Articleship: A Comprehensive Guide
Getting a Chartered Accountant (CA) certification is one of the most promising professions that can provide aspiring individuals with a great future. The CA program has three main stages: CA Foundation, CA Intermediate (Inter), and CA Final. Apart from these stages, students must perform an articleship in CA to get their CA certification. Here is a comprehensive CA articleship guide, which provides information on the CA articleship course, eligibility criteria, salary structure, stipend, and other relevant details.
About CA Articleship
The CA Articleship is a mandatory three-year program according to the rules set by ICAI for Chartered Accountancy professionals. This training provides practical experience needed in various areas such as finance, accounting, and auditing. Participants in this program are called ‘Article Assistants’.
Students work as interns under experienced CA professionals or CA firms during this period. This provides an opportunity for students to gain more knowledge for their future.
Eligibility Criteria for Articleship in CA
Clearing CA Intermediate
- After clearing the CA Foundation, students must pass both groups or at least one of the groups of the CA Intermediate level.
Direct Entry Route For Graduates/Postgraduates
- Commerce students with a minimum of 55% or more and non-commerce students with 60% are eligible.
- Complete 4 weeks of the Integrated Course in Information Technology and Soft Skills (ICITSS) training is mandatory.
Duration of CA Articleship
The CA articleship duration is mandatory for 2 years of practical training under the CA firm. Students can begin their articleship after completing CA Inter in either one of the groups provided by ICAI to meet the criteria. After this, a candidate is eligible for the CA final exams.
CA Articleship Salary or Stipend
The stipend for the CA articleship is approximately 1.4 lakh per year in India.
|
Stipend/Salary |
1st Year |
2nd Year |
3rd Year |
|
Cities/Towns with 20 lakh or above population |
4000 |
5000 |
6000 |
|
Cities/Towns with 5 lakh or above but less than 20 lakh population |
3000 |
4000 |
5000 |
|
Cities/Towns with less than 5 lakh population |
2000 |
3000 |
4000 |
However, top firms, such as the Big 4, pay a better stipend of ₹10,000 – ₹20,000 depending on your skill level and experience.
Why Articleship is Important
Articleship is not just a formality — it is the foundation of your career as a Chartered Accountant. Here’s why it matters:
-
Practical Knowledge: You gain real-world exposure in auditing, taxation, accounting, and financial management.
-
Skill Development: Improves technical skills, communication, leadership, and decision-making abilities.
-
Client Interaction: Builds confidence in dealing with clients and solving business challenges.
-
Exam Advantage: Practical experience makes CA Final concepts easier to understand and apply.
- Networking: Connects you with industry professionals and opens doors to future career opportunities.
- Career Direction: Helps you discover whether you want to work in audit, taxation, consultancy, or industry roles after qualifying.
Scope of CA Articleship
CA Articleship provides a wide range of fields. The scope of work includes:
- Auditing: Statutory Audit, Internal Audit, Tax Audit, Stock Audit, SOX Audit, ERP Audit.
- Accounting and Consulting
- Taxation- Direct taxation, Indirect Taxation, Transfer Pricing, International Taxation
- Filing Tax Returns
- Mergers and Acquisitions
- ROC Compliances
Best CA Firms for Articleship
Big 4 Accounting Firms:
- Deloitte
- PwC (PricewaterhouseCoopers)
- EY (Ernst & Young)
- KPMG
Top Indian CA Firms:
- SR Batliboi & Co.
- Grant Thornton
- BDO India LLP
- Lodha & Co.
Leaves & Working Hours
Working Hours:
Standard Duration:
- ICAI has prescribed 35 hours of study per week for students to prepare for exams.
Daily Limit:
- Up to 6 hours per day, excluding lunchtime.
Overtime:
- You may be given compensatory time off if you perform the duties beyond the working hours.
Leaves:
Entitlement:
- Candidates who took any leave during the articleship period would have to produce evidence of only 1/6th of the actual articleship period served.
Exam Preparation:
- Study leave is usually included in the total leave entitlement. Typically, it is possible to allocate 2-3 months, provided by the principal.
Excess Leave:
- For those who exceed the allowed leave days, the articleship should be extended proportionally to the extra days taken off.
The CA articleship is an important phase in the journey to becoming a Chartered Accountant. It provides practical training and helps develop essential skills and experience for real-life conditions. This is the ideal time to build a solid foundation for your professional career.
CA Articleship – FAQs
1. What is articleship in CA?
It is a mandatory 2-year practical training under a practicing CA or CA firm as per ICAI rules.
2. When can I start my CA articleship?
After clearing CA Inter (both groups or at least one group) or via the Direct Entry route for eligible graduates/postgraduates.
3. What is the CA articleship duration?
The duration for the CA articleship is 2 years.
4. How much is the CA articleship salary/stipend?
₹2,000–₹6,000 per month (ICAI minimum). Big 4 firms may pay ₹10,000–₹20,000 per month.
5. Why is articleship important?
It provides real-world experience, enhances skills, helps in CA Final preparation, and builds professional networks.
6. Can I change my articleship firm?
Yes, with ICAI approval and proper transfer procedures.
7. Do I get leave for exams during articleship?
Yes, typically 2–3 months of study leave before exams.
