CA Articleship 2026: Eligibility, Duration, Stipend, Registration and Complete Guide
Clearing CA Intermediate is a significant achievement. After months of studying accounting, taxation, auditing and law, students finally reach a stage where they can begin applying their knowledge in a professional environment.
This is where CA Articleship becomes important.
Articleship is the practical training component of the Chartered Accountancy course. It allows students to work under an eligible practising Chartered Accountant, gain exposure to professional assignments and understand how accounting and financial concepts are applied in real situations.
For many students, this is their first experience of working with clients, reviewing financial records, preparing audit documentation or assisting with tax-related assignments. It can be exciting, but it can also feel challenging when the work is unfamiliar.
Under ICAI’s scheme introduced in July 2023, practical training generally lasts two years. Students must meet the prescribed eligibility conditions and complete the required training and other formalities.
In this guide, we will explain CA Articleship eligibility, duration, stipend, registration, choosing a firm, industrial training, important rules and ways to make the most of your experience.
What Is CA Articleship?
CA Articleship is a period of supervised practical training undertaken as part of the Chartered Accountancy qualification.
During this period, students work under an eligible practising Chartered Accountant or another permitted training arrangement under ICAI’s rules. They gain practical exposure to accounting, auditing, taxation, financial reporting, compliance and related professional activities.
The purpose is to help students connect what they learn in their examinations with the responsibilities they will face in professional practice or employment.
For example, a student may understand auditing concepts from textbooks but have limited experience examining actual financial records. During articleship, the student may assist with checking supporting documents, preparing working papers and understanding audit procedures under appropriate supervision.
The exact work depends on the training organisation, the assignments available and the responsibilities given to the student.
Articleship is therefore not simply a requirement to complete before becoming a CA. It is an opportunity to build professional judgement, technical knowledge and workplace skills.
CA Articleship Eligibility Criteria
Under ICAI’s newer education and training scheme, students generally become eligible to commence practical training after passing both groups of CA Intermediate and successfully completing the prescribed Integrated Course on Information Technology and Soft Skills (ICITSS).
ICITSS includes Information Technology training and an Orientation Course.
Eligibility checklist
| Requirement | Details |
| CA Intermediate | Both groups must be passed before commencing practical training under the current scheme |
| ICITSS | Must be completed before starting practical training |
| Training organisation | Must meet ICAI’s applicable requirements |
| Training agreement | Must be completed and registered as prescribed |
| Registration formalities | Applicable forms and documents must be submitted within the prescribed period |
Students should confirm their individual eligibility and the current procedural requirements through ICAI before joining.
Can you start articleship after passing one group of CA Intermediate?
Under the newer scheme, students generally need to pass both Intermediate groups before commencing practical training.
Some older articles and websites refer to earlier arrangements under which students could begin training after passing one group. Those rules should not be assumed to apply to new-scheme candidates.
If you are transitioning from an older scheme or have a special registration situation, check the relevant ICAI transition instructions.
Official reference: ICAI New Scheme of Education and Training.
CA Articleship Duration
One of the most frequently asked questions is how long articleship lasts.
Under ICAI’s scheme introduced on 1 July 2023, the prescribed practical training period is generally two years for students covered by the new scheme.
| Training component | Duration or requirement |
| Regular practical training | Two years under the applicable new scheme |
| ICITSS | Four weeks, completed before starting practical training |
| Advanced ICITSS | Four weeks, completed at the prescribed stage before CA Final eligibility |
| Industrial training | Generally 9–12 months under the newer scheme, subject to eligibility and applicable rules |
| Training registration | Must be completed according to ICAI’s prescribed procedure |
The duration of ICITSS and Advanced ICITSS refers to the courses, not additional articleship time.
Your overall CA qualification timeline will also depend on examinations, training completion and the other prescribed requirements.
Students registered under the older scheme may have different training obligations. ICAI has clarified that students who commenced three-year practical training under the old scheme generally continue under that arrangement rather than automatically switching to two years.
CA Articleship Registration Process
Once you are eligible and have selected an appropriate training arrangement, you must complete ICAI’s registration formalities.
Step 1: Find an eligible principal
Identify a practising Chartered Accountant or permitted training organisation that can provide practical training under ICAI’s rules.
Discuss the nature of the work, working arrangements, expected responsibilities and start date before finalising your decision.
Step 2: Complete the required training agreement
Prepare the articleship deed or agreement in the prescribed format and follow the applicable execution requirements.
Ensure that the dates and details match your actual commencement of training.
Step 3: Submit the prescribed form
Form 103 is used for registering practical training under the applicable procedure. Students should check the current form requirements and any related declarations or supporting documents.
Step 4: Meet the filing deadline
ICAI’s articleship guidance generally requires the relevant registration formalities to be completed within the prescribed period after commencement.
Late submissions may require additional documentation, condonation or fees, depending on the circumstances and applicable rules.
Step 5: Keep your records safe
Retain the training agreement, submission acknowledgement, registration details and any confirmation received through the ICAI portal.
For current procedural guidance, consult the ICAI Articleship Forms FAQ.
Important: Follow the current ICAI portal instructions rather than relying solely on an older article or video.
CA Articleship Stipend in India
Articleship is a professional training period, and students generally receive a stipend according to the applicable ICAI regulations.
The amount may depend on the relevant rules, city classification, training arrangement and any applicable regulatory updates. Students should verify the current minimum rates before accepting an offer.
The stipend can vary between training organisations, but a higher amount should not be the only factor in your decision.
What should you consider when comparing stipends?
- The amount offered and whether it meets the applicable rules.
- The nature of the assignments you will handle.
- The level of supervision and guidance available.
- The firm’s working hours and leave policies.
- Travel and other expenses associated with the role.
- Opportunities to develop practical skills.
For current stipend rules, consult ICAI’s official announcements and regulations. Avoid relying on old stipend tables without checking whether they apply to your scheme and training commencement date.
Is stipend the same in every CA firm?
No. The amount offered can differ across training organisations and applicable regulatory categories.
Before joining, clarify the stipend, payment schedule, work expectations and other terms. If an offer appears inconsistent with the applicable rules, seek clarification from the firm or ICAI.
How to Choose the Right CA Articleship Firm
The firm you choose can influence the kind of practical exposure you receive. A recognised name may be attractive, but it is equally important to understand what you will actually learn.
Big Four firms
Deloitte, PwC, EY and KPMG are widely recognised professional services networks.
Depending on the team and assignment, students may gain exposure to structured audit processes, large clients, specialised service lines and established documentation practices.
However, the experience can vary considerably by team, office and assignment. Do not assume that every role offers the same learning opportunities.
Mid-sized CA firms
Mid-sized firms may provide exposure to multiple assignments, including statutory audit, taxation, accounting and compliance.
In some firms, students may have opportunities to interact with clients and work across different areas. The actual experience depends on the firm’s size, staffing and work allocation.
Small CA firms
Smaller firms can provide useful practical learning, particularly where students receive direct supervision and participate in varied assignments.
However, the quality of training depends on the principal, available clients, the work assigned and the firm’s commitment to developing students.
Compare firms before deciding
| Factor | What to evaluate |
| Work exposure | Audit, taxation, accounting, reporting or other assignments |
| Mentorship | Availability of guidance and feedback |
| Learning environment | Whether students are taught how to perform tasks correctly |
| Working hours | Typical schedule, deadlines and expectations |
| Stipend | Amount and compliance with applicable rules |
| Location | Commute, travel requirements and practical convenience |
| Professional development | Exposure to software, documentation and client communication |
The best firm is not necessarily the largest or the one offering the highest stipend. It is one that gives you meaningful learning opportunities, appropriate supervision and a professional working environment.
What Work Do CA Articleship Students Do?
The responsibilities of an articled assistant depend on the firm, clients, assignments and the student’s level of experience.
Common areas of exposure include the following.
Audit and assurance: Students may assist with checking invoices, examining supporting documents, preparing working papers and understanding audit procedures under supervision.
Accounting: Work may involve reviewing ledger entries, preparing reconciliations, checking financial records and assisting with financial statements.
Taxation: Students may assist with tax calculations, documentation, return preparation and research into applicable tax provisions.
Compliance: Assignments may involve reviewing documents, preparing checklists and assisting with statutory or regulatory requirements.
Financial reporting: Students may learn how financial information is compiled, reviewed and presented in accordance with applicable requirements.
Client communication: Depending on the assignment, students may help collect documents, clarify information requests and prepare professional correspondence.
The goal is to understand why a task is being performed, not merely to complete it.
Whenever possible, ask your supervisor to explain the purpose of an assignment, the risks involved and how the work connects with the relevant accounting or auditing principles.
Industrial Training During CA Articleship
Industrial training allows eligible CA students to gain practical experience in an approved industry or organisation rather than following only the traditional firm-based training route.
This may appeal to students who want exposure to corporate finance, internal audit, financial reporting, risk management, budgeting or related business functions.
Under the newer scheme, industrial training generally lasts between nine and twelve months, subject to the applicable conditions.
What are the potential benefits?
- Exposure to internal finance processes.
- Understanding how a company’s finance department operates.
- Experience with financial reporting and budgeting.
- Opportunities to work with business teams.
- A clearer understanding of corporate finance careers.
However, industrial training is not automatically better than firm-based articleship. The experience depends on the organisation, role, supervision and work assigned.
Before making a switch, review the eligibility requirements, timing, notice obligations and applicable ICAI procedure.
Mandatory E-Diary for CA Articleship
ICAI announced a mandatory E-Diary for CA students commencing practical training from 1 January 2026.
The digital practical training diary is intended to help students record attendance and the tasks they perform during their training. It also supports more consistent monitoring of practical learning.
This makes accurate record-keeping an important part of the articleship experience.
What should students do?
- Follow the current ICAI instructions for accessing and using the E-Diary.
- Record attendance and assigned tasks accurately.
- Keep entries updated instead of leaving them until the end of the month.
- Ensure that task descriptions reflect the work actually performed.
- Ask the principal or relevant supervisor for clarification if you are unsure how to record an assignment.
The E-Diary should reflect genuine training activity. It should not be treated as a formality to complete without considering the quality of your learning.
Read the official announcement here: ICAI announces mandatory E-Diary for articled training.
Skills You Should Develop During Articleship
The practical training period is an opportunity to develop skills that are useful beyond examinations.
Technical skills
Build a strong understanding of accounting standards, audit procedures, taxation, financial reporting and the rules relevant to your assignments.
Excel and financial tools
Learn to use spreadsheets for reconciliations, data analysis, calculations and reporting. Familiarity with relevant accounting software can also help.
Documentation
Develop the habit of maintaining clear, accurate working papers and supporting records. Good documentation makes professional work easier to review and understand.
Communication
Learn how to ask precise questions, write professional emails and explain issues clearly to colleagues and clients.
Time management
Assignments may involve deadlines and competing priorities. Organise your work, clarify expectations early and communicate if you need help meeting a deadline.
Professional ethics
Maintain confidentiality, handle client information responsibly and follow the instructions of authorised supervisors.
These skills can strengthen your readiness for CA Final and support your future career, whether you choose professional practice, corporate finance, audit or another specialisation.
Common Articleship Mistakes to Avoid
Many students begin articleship with the expectation that they will learn everything immediately. In reality, professional learning takes time.
Here are some mistakes worth avoiding.
Choosing only by brand name: A well-known firm may offer valuable exposure, but the actual work and supervision matter just as much.
Ignoring the quality of training: If you are repeatedly assigned tasks without understanding their purpose, ask appropriate questions and seek constructive feedback.
Neglecting CA Final preparation: Articleship and examinations both require planning. Build a realistic routine that accommodates your workload and study commitments.
Failing to maintain records: Follow ICAI’s registration, attendance, E-Diary and documentation requirements carefully.
Not asking questions: If you do not understand an assignment, clarify it rather than making assumptions that could affect the work.
Ignoring professional conduct: Confidentiality, punctuality, accuracy and respectful communication are essential throughout training.
The aim is to learn consistently, take responsibility for your work and become more confident as your experience grows.
How CA Mentoring Can Help You Prepare
CA Articleship is one stage of a larger professional journey. Students need to balance practical learning with their examinations and future career decisions.
If you are still preparing for CA Foundation, Intermediate or Final, structured guidance may help you organise your study schedule, identify weak subjects and maintain consistency.
The CA Mentoring Program is a resource you can explore to understand what preparation support it offers and whether it suits your needs.
Mentoring does not replace practical training, ICAI requirements or independent effort. Its value depends on the support provided and how effectively you use it alongside your own preparation.
Conclusion
CA Articleship is a valuable part of the Chartered Accountancy qualification because it helps students apply theoretical knowledge in a professional environment.
Under ICAI’s newer scheme, practical training generally lasts two years and begins after the required Intermediate and ICITSS conditions are fulfilled. Students must also complete the prescribed registration formalities and follow the applicable training rules.
When choosing a firm, look beyond its name and stipend. Consider the assignments, guidance, working environment and opportunities to develop practical skills.
Keep your registration and training records accurate, follow the current E-Diary requirements and make time for CA Final preparation.
Most importantly, treat every assignment as an opportunity to understand how professional work is performed. The experience and judgement you build during articleship can help prepare you for the responsibilities of a qualified Chartered Accountant.
