CA Articleship Guide: Everything You Need to Know

Students often divide CA Course into three sections, i.e., CA Foundation, CA Intermediate, and CA Final. But in reality, CA Course has four major parts that include the three courses and the CA Articleship training.

The ICAI CA Articleship is the practical training attained after clearing any one group of CA Intermediate. Students pursuing the CA articleship training are called Article. Moreover, they work under a practising CA who is called a Principal.

Here, we will dive into the details of what is CA Articleship training, what happens in the training, its importance, eligibility, and how to register for the practical training.

Further, here we will also discuss the top firms for articleship and how to apply to them. You will also get detailed information on CA articleship salary or stipend, duration, working hours, and the actual work that one has to perform.

Now let’s start this detailed guide on ICAI CA Articleship Training.


What is CA Articleship Training?

After appearing for the CA Intermediate Exam, many students wonder what CA articleship is?

CA Articleship Training can be referred to as the third stage of the CA Course which starts after clearing one or both CA Intermediate Groups. In articleship, the students practice under a practising CA and learn and perform the normal day-to-day tasks of the Chartered Accountants.

A Chartered Accountant Articleship is for three years, which must be completed if you want to sit in the CA Final Exam. After a short overview, let’s explore what work does an article do in such a long 3-years training.


What Happens in the CA Articleship Practical Training?

The major tasks that an article performs in the article training include

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

Now, as per the diligence of the articles, they are provided with some assignments in the third and second years.

Moreover, we have seen that the work done by articles also depends upon the firm they are working in and the year of training they are in.


Does Articleship Training Matter in CA?

If you are thinking of skipping the CA Articleship Training or thinking of the dummy articleship, you must know the importance of the CA articleship training.

  • The practical training helps the students to become professional CA with the working experience of 3 years.
  • The 3 year training gives you the chance to handle and deal with the clients in real.
  • It helps in developing a professional attitude that includes your way of thinking, speaking, multitasking, risk management, etc.
  • A hectic timetable after joining the CA Articleship firm teaches you a great lesson on time management.

Hence, these are significant importance of attending a proper CA articleship training. Instead, if you go for dummy, you will ultimately miss the chance to explore these many benefits.

And in case you are planning not to attend the CA articleship, you must know that one cannot appear for the CA Final Exam without three years of CA Articleship certificates. So, Articleship training matters a lot in CA.


What is the Eligibility Criteria for CA Articleship?

Students cannot apply for articleship or Practical Training until they have fulfilled the CA articleship eligibility criteria. Moreover, the eligibility criteria are different for CA Foundation Route and Direct Entry Route students. Let us first go through the CA Articleship eligibility rules for the Foundation route.

  • The students must have completed one or both groups of CA Intermediate.
  • Students must have completed the four weeks of ITT and OT training.

The one getting into the training through Direct entry needs to fulfil the given eligibility criteria.

  • For commerce students, they must secure 55% in the graduation whereas for Science and other streams it should be more than 60%.
  • IIT and OT training must be completed.

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    How to Register for the CA Articleship?

    Now as you clear the eligibility criteria, next you need to apply for CA articleship registration with ICAI. To do so, students need to download Forms 102 and 103 from ICAI official website after making the payment of INR 50. Then, submit the forms to ICAI after filling in the requisite details.

    Let us go through the detailed procedure of filling out the Articleshp registration Form.

    Procedure to Register for the Articleship Training

    Let’s check out the detailed process to apply for the practical training. There are a few important CA Articleship forms that you will need in the registration process.

    Download CA Articleship Registration Form

    First, download Form 102 and Form 103 from the official site of ICAI and make the payment of INR 50 to the ICAI site. If you get the forms from the regional office, you still have to submit the same amount.

    Procedure to Fill Registration Form 102

    Form 102 or the Deed of Articles needs to be completed for three years. Else, the deed will not be accepted.

    You need to execute the deed on the Special Adhesive Stamp with the prerequisite amount mentioned. This deed should have the signatures of both the Article and the Principal.

    The principal will retain the original copy of the deed, whereas the Article can keep the duplicate copy of the same for reference. This form 102 needs to be submitted only to the Principal and not to the ICAI for articleship registration.

    Procedure to Fill Registration Form 103

    Form 103 is the statement of the particulars which need to be duly filled and signed and also needs to be submitted to the ICAI for articleship assistant.

    To fill out Form 103, students need to submit the required documents and submit the required fee through 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.

    All the documents should also be duly attested by the practising CA or the Principal under whom the articleship training will occur.

    Students should note that three copies of Form 103 should be filled out. One needs to be retained by the Principal and the one with the articled assistant, and the original one needs to be sent to ICAI. Make sure to send them to ICAI to reach within 30 days before the start of the practical training.

    It should be noted that if one wants to pursue another course with an Articleship like B.com or CS, then they need permission from ICAI. In that case, they must have to submit Form 112 within one month to ICAI and seek permission to continue any graduation course.

    However, it might not be feasible as the office hours and college hours may collide. But, if you can manage your time, then you can check out the courses to do along with the Articleship.

    Articleship Registration Fees

    Students applying for the CA articleship needs to submit the required fee through demand draft along with Form 103. The registration fee for articleship is INR 2000. If any students have already paid it at the time of registration of articleship, they do not have to pay it.

    Late Submission Fees

    If due to any reason, the Article fails to submit Form 103 within 30 days, then they need to attach a letter along with form 103 stating their reason for the delay. This handwritten letter has to be signed by both the article assistant and the Principal.

    Along with the late application letter, the student also needs to submit the late submission fees. The late fees for the students submitting For beyond 30 days in INR 100, for 31 to 180 days is INR 300 and beyond 181 days is INR 1000.

    Generally, ICAI accepts the Condonation of Delay letter without any queries. But in some cases, if your letter seems out to be doubtful, then ICAI might make some inquiry. In such cases, you might have to submit documents such as attendance sheets, original deed of Article (Form 102), which must be executed on a Non-Judicial Stamp with proper signature. ICAI might also ask you for the work diary, stipend details, or bank details and statement.

    Should I Start my Articleship After 1st Group or 2nd Group of CA Intermediate?

    Many students are in doubt of when to start the articleship training? So, opting for articleship training after CA Intermediate 1st Group or 2nd Group depends on the attempt you have cleared the particular groups.

    If you have cleared the first group in one to two attempts, it will be better for you to complete the second group first and then apply for a CA articleship. This is because, since you have cleared the first group in the minimum attempt, then it is highly possible that you can complete the second group in the first attempt if you get enough hours to study. So, such students should do articleship after the 2nd group.

    But if you have cleared the first group in multiple attempts, then it will be beneficial to start the articleship as soon as you complete your 1st group. This will help you to save time and prevent any further time loss.

    Moreover, if you have attempted the CA Intermediate exam through direct entry, you must start your articleship and your 1st group preparation.


    What are the Best Firms for the CA Articleship?

    CA Firms are the place where a person or an Article applies for working under practising CA or principals. Here the students learn the day-to-day activities and roles that a CA needs to fulfil.

    In India, several CA Firms offer the best stipend to learn the CA responsibilities more properly. Some of the best CA firms in India are:

    • Deloitte
    • PWC
    • Ernst and Young
    • KPMG
    • BDO International
    • Grant Thornton International
    • Lodha & Co.
    • RSM International
    • SS Kothari Mehta and Co.
    • Sahni Natrajan and Bahl

    Therefore, these were the best CA Firms in India where an article can look out for the professional experience.

    To find CA Articleship Vacancy in a firm like these, you need to go through the resources from where they publish the ads for vacancies. You can check their Linkedin Page, official website, etc.


    How much CA Articleship Salary/Stipend Do I Get?

    The CA articleship salary or stipend is not too high as expected by the students or the articles. The ICAI has set the minimum amount that every firm has to pay to the articles. Moreover, the benchmark set by ICAI is different for all three years. The next thing on which the salary depends is the population of that particular city or the town.

    Hence, the minimum amount or stipend set by ICAI for First-year students is INR 1000 to INR 2000. For the second year, it is from INR 1500 to INR 2500. Lastly, for the third year, it is from INR 2000 to INR 3000.

    These are the benchmark decided by ICAI, but they can go higher depending upon the firms. Check the table below for detailed knowledge about the CA Articleship salary or stipend.

    CA Articleship Salary/Stipend1st Year2nd Year3rd Year
    Cities/ Towns having a population of 20 Lakhs & above200025003000
    Cities/ Towns having a population from 4 to 20 Lakhs150020002500
    Cities/ Towns having a population of less than 4 Lakhs100015002000

    CA Articleship in Big 4 Firms

    Every CA Student wants to apply or get an articleship in Big 4 CA Firms. And why not, these big four firms are the ultimate CA Firms in India with the best CA practices and numerous vacancies.

    1. Deloitte Touche Tohmatsu Limited
    2. PricewaterhouseCoopers (PwC)
    3. Ernst & Young (E&Y)
    4. Klynveld Peat Marwick Goerdeler (KPMG)

    So, these are the Big 4 of India, but it is not always easy to make up for these firms. Let us dive into how a CA aspirant can work into the Big 4.

    How to Apply for CA Articleship in the Big 4 Firms?

    Through their official Sites

    The Big 4 firms post the vacancies on their official sites, so you can visit the website and find the vacancies as well as apply for them. Or else, students can get the contact details from sites where you can call and ask directly.

    ICAI BOS Articleship Portal

    ICAI BOS Articlehip Portal posts and updates the CA articles regarding the recent articleship vacancies. In the same portal, you will find the vacancies in the Big 4 if it is available. So, go and check the official site portal.

    ICAI Notice Board

    If ICAI keeps updating the vacancies available in the Big 4, so does the notice board. Therefore, you need to check that also.

    Linkedin

    Linkedin is the most suitable place to search for articleship. You can connect with the HR of these big firms and can arrange a meeting with them. Also, as soon as there are any vacancies in Big 4, it gets posted on Linkedin. So, keep your eyes on that, and fill out the form as soon as you get it.

    Other Ways

    The other way to discover the vacancies and get an articleship opportunity in the Big 4 is from the online job portals. Other than that, the references and the connections always have been a good source of getting articleship in Big 4.

    As you apply to the big 4 firms or other firms, you will have to be shortlisted. For this, students also have to prepare the CA Articleship resume that is needed for the interview in the firms.

    So, we advise to all the students to make it soon and get it approved by your seniors and mentors.


    CA Articleship Stipend in Big 4 CA Firms

    Despite the very less salary and stipend set by ICAI for CA articles, Big 4 firms provide a good stipend.

    The CA Articleship stipend in the Big 4 firms is INR 10,000 for the first year, INR 15,000 for the second year, and INR 20,000 for the third year. This salary is much better than what other CA Firms can offer.

    Students are also curious to know the salary given by each firm. So, among the big 4 CA firms, the per month CA Articleship stipend offered by Deloitte is Rs. 13000, KPMG is Rs. 15000, E&Y and PWC offer Rs. 12000.


    CA Articleship Duration, Leaves, Working Hours

    It is among the most asked questions about the CA Articleship asked by the students. So, Articleship is a compulsory three years training program for the CA aspirants after completing either of the group of CA Intermediate Exam. Hence the total CA articleship duration is three years, without which you won’t be able to proceed further.

    In the three years of the CA articleship period, the total leaves allowed to the articles is 157 days. Excessing these leaves can cause you unnecessary trouble since your articleship period won’t be fulfilled. So, it is advised to the Article to follow the CA articleship leave rules.

    Now, the working hours for the Article as per ICAI is a minimum of 35 hours per week. But in reality, it gets extended up to 10 hours per day or 60 hours per week depending on the workload. Hence, CA articleship working hours are not fixed for all the firms. It varies from firm to firm. But the minimum benchmark is 35 hours per week, so you can always expect something more than that.


    CA Articleship Termination/Transfer (Form 109)

    As you know, the ICAI guidelines have made it clear that the students must have cleared their 3 years of articleship training to appear in CA Final Exam. During this articleship period, the Article can take leaves or transfers if they want to.

    If you want to know in detail about the CA Articleship transfer and termination rules, then follow up on the given points.

    • The article can submit the transfer certificate of their working parent if they got transferred within the range of 50 km. This transfer certificate needs to be submitted to the Principal by the article to get transferred.
    • If the Principal is not giving the minimum allowance or the stipend as quoted according to regulation 67, then the article can ask for termination and transfer.
    • The article can also ask for a transfer if they want to serve the balancing period in foreign.
    • If under unfavourable circumstances, the principal dies before the articleship training, then the article can apply for termination or transfer.
    • If the article is suffering from an extreme medical condition, then they can get the minimum term of three months. But for this, they need to submit the medical certificate from a government hospital.

    Can we take transfer in 1st or 2nd Year of Articleship?

    The CA articleship transfer in the 1st year is quite easy and simple. There are no limitations or foundations, so you can anytime take the transfer.

    So, if the Article realizes that he is working under the wrong principal where he won’t get the proper work experience can apply for transfer instantly. For this, the Article needs to prepare an application form with the sign of both the Article and the Principal. As soon as you submit this application, you will receive a confirmation letter within 30 days from ICAI.

    However, CA articleship transfer in the 2nd or 3rd year is not as easy as in the 1st year because of the strict rules procedure. To get transferred in the 2nd or 3rd year of articleship, the Article needs to fill Form 109, which is issued by the ICAI.

    This Form 109 needs to be submitted to the ICAI as per the training guide by ICAI. At last, the Article needs to download Form 109 and submit it to the relevant regional office.

    That’s all for the CA Articleship guide. We hope that you now have a great understanding of the Practical training and are ready to move further. In the end, we have also added the frequently asked questions that you might have.


    Frequently Asked Questions About CA Articleship Training

    Ques 1. Do I need to do the articleship for 3 years in one place only?

    Ans. If the firm wherever you are doing the articleship allows transfers, then you can change place else you have to do the articleship for 3 years in one place only. Moreover, you can take the transfer in the first year. But it is difficult in the 2nd and 3rd years.

    Ques 2. How do I write a CA Articleship Resume?

    Ans. CA Articleship resume will be crucial in improving your chances of selection. While writing or making an articleship resume, you should include objective, technical skills, soft skills, extra-curricular activities, career summary, etc.

    Ques 3. Can we skip Articleship in CA?

    Ans. No, you cannot skip Articleship in CA. 3 years of articleship is compulsory for CA aspirants to appear in CA Final Exam.

    Ques 4. Which field is the best for the CA Articleship?

    Ans. Generally, based on our experience, auditing is considered the best field for the CA Articleship.

    Ques 5. Can I give CA Final exam during my articleship?

    Ans. Students who have completed the CA Articleship training of 2.5 years out of 3 years can give the CA Final exams.