If you’re a CA aspirant who has just cleared or is about to clear CA Intermediate, the next big milestone staring you in the face is CA Articleship. This isn’t just another training period, but it’s where you stop being a student on paper and start becoming a real Chartered Accountant.
Think of it as the bridge between textbooks and the actual world of auditing, taxation, compliance, and financial decision-making. Under the ICAI’s New Scheme of Education and Training, this ICAI articleship training, also known as CA practical training, has been streamlined to make you job-ready faster.
In this complete guide, we’ll cover everything you need to know – from CA articleship eligibility and the exact ICAI training period to ICAI articleship registration, daily work, ICAI stipend rules, and more. Whether you’re planning your first step or already hunting for a principal, this blog will clear all your doubts.
What Is CA Articleship?
CA Articleship, which is also known as ICAI articleship training or CA practical training, is the mandatory hands-on training phase of the Chartered Accountancy course. You work full-time under a practicing Chartered Accountant or an approved CA firm for a fixed period.
During this time, you apply everything you learned in Foundation and Intermediate directly to real client files – preparing financial statements, conducting audits, handling GST returns, income tax filings, company law compliance, and much more.
It’s not classroom learning anymore. You’re in the trenches, learning professional ethics, client communication, deadline management, and how businesses actually run. ICAI designed this practical training so that by the time you clear CA Final, you’re not just qualified on paper but you’re confident and competent in the real world.
Why is it so important? Because employers love it. A freshly qualified CA with solid articleship experience walks into interviews with an edge that no textbook
Eligibility for CA Articleship
The most common question is: “When can I actually start?” Here’s the clear answer under the current CA articleship eligibility rules:
You are eligible to start Articleship after CA Intermediate only when you have:
- Passed both groups of the CA Intermediate Examination
- Completed the Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) – this includes the Orientation Course + Information Technology Training.
- Registered as a student with ICAI
You also need to find a Principal, either a practicing CA (with at least 3–5 years of experience, depending on the firm) or an approved CA firm. No principal means no articleship.
*Note: Start looking for a firm right after your Intermediate results. Good firms get filled up fast, especially in metros like Chennai, Mumbai, Delhi, and Bangalore.
CA Articleship Duration
Under the ICAI training period in the CA articleship duration new scheme, the duration is exactly 2 years (24 months) of full-time practical training.
Key points:
- You can opt for Industrial Training (9–12 months) in the last leg of your articleship if you want exposure in a corporate/industrial setup instead of a CA firm.
- After completing the full 2 years, you must wait 6 months before appearing for CA Final exams (plus complete Advanced ICITSS).
- You get 12 leaves per year (as per the latest ICAI guidelines). Plan your study leaves wisely!
This 2-year structure (replacing the old 3-year articleship) is one of the biggest student-friendly changes in the New Scheme. It lets you qualify faster without compromising on practical exposure.
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Once you have your Principal and have completed ICITSS, registration is straightforward but must be done correctly.
ICAI articleship registration process (Step-by-step):
- Download or purchase Form 102 (Deed of Articles) and Form 103 (Statement of Particulars) from the ICAI website or regional office (₹50).
- Execute Form 102 on a non-judicial stamp paper (or use a special adhesive stamp). This is the legal agreement between you and your Principal. Keep the original with you/your Principal; it’s not submitted to ICAI.
- Fill Form 103 completely and get it signed by your Principal.
- Submit Form 103 (in duplicate) to your ICAI Regional Office within 30 days of starting articleship, along with:
- Attested copy of the CA Intermediate marksheet
- ICITSS completion certificate
- Passport-size photos
- Proof of identity/address
*Important 2026 Update: From 1st January 2026, ICAI has made the E-Diary mandatory. You must log your daily attendance and tasks digitally on the Self-Service Portal. No more manual diaries, everything is now transparent and trackable.
Work and Skills Learned During CA Articleship
This is the most exciting (and sometimes exhausting) part. A typical day in audit work during articleship includes:
- Statutory & Tax Audits – Visiting clients, vouching bills, verifying financial records
- Accounting & Book-keeping – Preparing final accounts, bank reconciliations
- Taxation Work – Filing GST returns, ITRs, TDS, tax planning
- Company Law & Compliance – ROC filings, secretarial work
- Internal Audits & Due Diligence – Especially in bigger firms
- Client Meetings & Consulting – Understanding business problems and suggesting solutions
Skills you’ll develop automatically:
- Analytical thinking & attention to detail
- Professional communication
- Time & stress management
- Ethical decision-making
- Teamwork and leadership (as you progress to senior articles)
Many students discover their true interest here – some fall in love with auditing, others with taxation or advisory. That’s the beauty of articleship!
How Much is the Stipend for CA Articleship in 2026
Based on the city’s population and the year of training, a minimum monthly stipend is mandated by the ICAI
Listed below is the received and applicable payment scheme:
| City Population | 1st Year (₹ per month) | 2nd Year (₹ per month) |
|---|---|---|
| 20 lakhs & above | 5,000 | 6,000 |
| 5–20 lakhs | 4,000 | 5,000 |
| Less than 5 lakhs | 3,000 | 4,000 |
These are minimums – most reputed firms pay significantly higher (₹8,000–₹15,000+ in big cities). Top Big-4 and mid-size firms often give ₹12,000–₹20,000 per month plus incentives.
Stipend must be credited directly to your bank account every month (no cash). Industrial trainees get a minimum of ₹15,000 per month.
ICAI stipend rules
Industrial Training: Articled assistants serving as industrial trainees must be paid a mutually agreed monthly stipend, subject to a minimum of ₹15,000.
Payment Mode: Stipend must be paid monthly via a crossed account payee cheque or by direct deposit into the assistant’s own bank account. Cash payments are strictly prohibited.
Leave Deductions: No stipend is payable for any excess leave taken beyond the permitted entitlement.
Working Hours: Normal working hours should not exceed 35 hours per week (excluding lunch breaks). In exceptional circumstances, this may extend to 45 hours, but anything above 35 hours entitles the student to compensatory leave.
Taxability: Stipends are generally treated as training allowances (scholarships) and are often exempt from tax under Section 10(16) of the Income Tax Act, provided they are meant to meet educational expenses.
Why CA Articleship is the Most Crucial Phase of Your CA Journey
CA Articleship is not just a compulsory step – it’s the most transformative phase of your entire CA journey. The 2-year ICAI training period under the new scheme, combined with decent stipend, real audit work during articleship, and professional growth, prepares you to shine as a qualified Chartered Accountant.
Choose your principal wisely, maintain your E-Diary religiously, ask questions every day, and treat every assignment as a learning opportunity. The hard work you put in during these two years will pay dividends for the rest of your career.
So, if you’ve cleared both groups of Intermediate and completed ICITSS – congratulations! It’s time to start your articleship journey. The future CA in you is waiting.
FAQ's
CA articleship (ICAI articleship training / CA practical training) is the mandatory 2-year full-time practical training under a practicing CA or approved firm where you gain real-world experience in auditing, taxation, accounting, and compliance.
You must have passed both groups of CA Intermediate, completed the 4-week ICITSS course, and secured a Principal (practicing CA or approved firm).
Under the new scheme, it is exactly 2 years. You can also opt for 9–12 months of industrial training in the final phase.
You’ll handle real client work like statutory audits, tax audits, GST & ITR filings, financial statements, ROC compliance, internal audits, and client advisory.
Minimum stipend (as per ICAI stipend rules) ranges from ₹3,000–₹6,000 per month depending on city population and year. Most firms pay much higher (₹8,000–₹20,000+).
Yes, you can transfer using Form 109. Transfers are easier in the first 6 months; later ones require valid reasons and ICAI approval in most cases.
No, it applies only to movable goods, not land or buildings.
Absolutely yes. Without completing the full 2 years of practical training (plus 6 months gap before Final exams), you cannot appear for or qualify the CA Final exams or become a member of ICAI.