If you are a CMA student, you must have heard about CMA Articleship. This is also called CMA Practical Training. CMA Articleship is not just a rule, it is a very important step in your journey to become a Cost and Management Accountant. Many students have doubts about how long it is, what the stipend will be, who can do it, and how to register. This complete guide will answer all your questions in the simplest way possible.
What is CMA Articleship
CMA Articleship means working in a real office to learn practical skills. It is the part where what has been studied in books by students is applied in real life.
Think of it this way:
- Books give you theory.
- CMA Articleship gives you practice.
- Together, they make you ready for the CMA Final exam and your career.
This training is mandatory. ICMAI has made CMA Articleship a must because they want every CMA to be job-ready, not just exam-ready.
During this period, you work under:
- A practising Cost Accountant (PCMA), or
- An approved company or organisation.
Here, in CMA Articleship you learn tasks like preparing cost sheets, handling audits, helping with tax returns, making budgets, and many other real tasks. It is the stage where you feel like a professional for the first time. You may also receive a stipend while doing CMA Articleship, which is like your first salary as a student.
Eligibility Criteria for CMA Articleship
Not every student can start training right away. ICMAI has fixed some rules.
You are eligible to begin CMA Articleship when:
- You have registered for the CMA Intermediate course.
That’s the starting point. You don’t have to wait until you pass both groups. You can start CMA Articleship earlier and save time.
But there are also some special cases. If you have already worked in an approved place, you may get exemption from training. For this, you must:
- Fill Form T-3.
Pay Rs. 2000 as exemption fee. - Send documents like appointment letter, salary slip, company turnover proof, etc.
ICMAI checks your application. If approved, you don’t have to do the full CMA Articleship again.
Duration of CMA Articleship
The official duration of CMA Articleship is 15 months for students. Earlier, there was confusion for about 3 years. But now, as per ICMAI, 15 months training is enough to appear in the CMA Final exam.
Key Rule for Exams
You must finish at least 10 months of training before applying for the Final exam.
- For June attempt, complete training till February.
- For December attempt, complete training till August.
If you don’t complete the minimum months, your exam form will not be accepted.
Work Hours in CMA Articleship
- Students work around 35 hours per week.
- Holidays are as per office rules.
- You also get some exam leave.
This training is like a short job, but the focus is on learning, not just working.
CMA Articleship Stipend: How Much Can You Earn?
Every student wants to know about the CMA Articleship stipend. It is the money you earn during training. ICMAI has fixed minimum stipend rules for CMA Articleship. Actual pay may be more depending on the firm or company.
Under Practising Cost Accountant or Firm
| Year of Training | Minimum Stipend (per month) |
| 1st Year | ₹2,000 |
| 2nd Year | ₹3,000 |
| 3rd Year | ₹4,000 |
Even though the current training is 15 months, ICMAI still shows a 3-year scale for Articleship.
In Corporates / Other Organisations
Here, stipend depends on the category of city.
| City Category | 1st Year | 2nd Year | 3rd Year |
| X (Big Cities) | ₹15,000+ | ₹18,000+ | ₹20,000+ |
| Y (Mid Cities) | ₹10,000+ | ₹12,000+ | ₹15,000+ |
| Z (Small Cities) | ₹8,000+ | ₹10,000+ | ₹12,000+ |
Note: ICMAI has updated these ranges. Companies are now paying better for CMA Articleship, especially in big cities. For many students, this stipend is their first income. It feels special, even if the amount is small.
CMA Articleship Registration Process
The process looks long, but if you follow step by step, it’s easy.
Step 1: Join Training
After Intermediate registration, you can join under a Cost Accountant or an approved organisation.
Step 2: Inform ICMAI
Within 30 days, send the correct form for CMA Articleship:
- Form T-1 → If working under practising Cost Accountant or Cost Firm.
- Form T-4 → If working under an approved company or organisation.
Step 3: If You Change Employer
Sometimes, you may need to change offices. That’s allowed. But you must inform ICMAI within 30 days.
- You can change up to 3 times during 15 months training.
Step 4: Before Exam
When you complete 10 months, you must fill Form T-5. Without this, your exam form will not be accepted.
Step 5: For Exemption
If you already worked earlier in an approved place, fill Form T-3 and pay Rs. 2000. Send supporting documents for exemption from CMA Articleship.
This is how you officially register and complete your training in the eyes of ICMAI.
Roles and Responsibilities During Articleship
CMA Articleship is not about sitting idle or doing only photocopies. You will be given real work.
Here are the common areas you will learn and work on:
- Cost Accounting – preparing cost sheets, analyzing product cost.
- Management Accounting – budgets, variance analysis.
- Financial Accounting – preparing ledgers, trial balance.
- Taxation – filing returns, GST, TDS.
- Auditing – vouching, checking compliance.
- Laws – Companies Act, SEBI rules, industrial laws.
- Project Work – feasibility studies, reports.
- Banking & Insurance – handling financial data.
- Systems/ERP – working on Tally, SAP, Oracle.
Work Timings & Leave in Articleship
- 35 hours per week (usually office hours).
- 1 day paid leave per month.
- 60 days leave without a stipend for exam preparation.
Key Responsibilities
- Be punctual.
- Ask questions when you don’t understand.
- Keep records of work done.
- Report honestly to your mentor.
This is your first professional experience. The way you behave and learn in CMA Articleship will build your reputation.
Tips for Successful Articleship Completion
- Keep Notes – Write down tasks, mistakes, and corrections. These notes help in exams and future jobs.
- Respect Deadlines – Whether it’s ICMAI forms (T-1, T-4, T-5) or office work, don’t delay.
- Balance Study and Work – Remember, articleship is not just for money. It is for learning and clearing exams too.
- Seek Guidance – Talk to seniors and mentors. Many students learn shortcuts and smart methods this way.
- Stay Consistent – 15 months may feel long, but steady effort will make it easier.
Adding these personal reflections will make your journey more meaningful.
Conclusion
CMA Articleship is not just a rule, it is the bridge between theory and practice. It gives you confidence, skills, and the discipline needed for your career.
To sum up:
- Start Articleship after Intermediate registration.
- Train for 15 months (with at least 10 months before Final exam).
- Earn a stipend, depending on where you work during Articleship.
- Register properly with ICMAI forms.
- Take your responsibilities seriously.
When Articleship is finished, not only is exam eligibility gained, but real skills that are valued by employers are also received. At this step, being only a student is stopped, and a professional is started to be seen.
Frequently Asked Questions
Q.1. Can I do Articleship while studying for CMA exams?
Ans. Yes, most students do both. Time management is key during Articleship.
Q.2. Can I switch firms during Articleship?
Ans. Yes, but inform ICMAI. Total duration must meet requirements.
Q.3. Can I do Articleship in my hometown?
Ans. Yes, as long as the firm is ICMAI-approved for CMA Articleship.
Q.4. Does Articleship guarantee a job?
Ans. Not always, but good performance increases your chances of employment.
Q.5. Is a stipend enough to cover expenses?
Ans. It depends on the city and firm. Many students manage, but some may need extra support during CMA Articleship.
