CA articleship: when to start, how to choose a firm, and the rules that matter

This guide is for CA Intermediate students about to start articleship, and for anyone already in it who wants to get the rules right. It follows the scheme ICAI started on 1 July 2023, where articleship (ICAI calls it practical training) lasts two years. Read it once before you apply, and again before you sign anything.

When you can start, and how long it lasts

• You can start only after passing both groups of CA Intermediate and finishing ICITSS, ICAI’s four-week course in IT and soft skills.
• Articleship lasts two years.
• You can sit CA Final only if your training ended at least six months before the first day of the exam month. Final is now held twice a year, in May and November. So for a May attempt, finish by 31 October of the year before; for a November attempt, by 30 April.
• Before Final you also need Advanced ICITSS (after training) and passes in all four self-paced online modules, which you can study at your own pace once you register for the Final course.

ICAI began a review of the whole scheme of education and training on 31 July 2026. No changes had been announced by early November 2026, but check the latest ICAI announcement before you plan dates.

Big 4, mid-size or small firm: what each really teaches

• Big 4 (Deloitte, EY, KPMG, PwC): large clients, structured training and a strong name on your CV. Teams are large and work is split finely, so you may spend two years on one slice, such as the audit of a few big companies or one area of tax. Selection is competitive.
• Mid-size and network firms (Indian firms with several partners, or member firms of international networks): a mix of audit, tax and advisory, smaller teams, more client contact and responsibility earlier. Quality varies a lot from firm to firm, so speak to current articles.
• Small and proprietor firms (one or two partners): you may handle the full cycle yourself, from bookkeeping and GST and TDS returns to income tax filings, small audits and client calls. You learn breadth and independence fast. The risk is repetitive compliance work and little exposure to large-company audits or Ind AS.

None of these is the wrong choice. Choose by where you want to be after qualifying. Industry roles at large companies value big-client audit and reporting work. Practice and tax careers reward breadth and client handling. Specialist areas such as transfer pricing, valuation or forensic audit need a firm that actually has that practice.

How to find a firm

1. Decide your city and two or three areas you want: statutory audit, direct tax, GST, internal audit or advisory.
2. Make a one-page CV: Inter marks and attempts, ICITSS done, graduation status, Excel and accounting software skills, and any internship.
3. Ask seniors and your ICAI branch. ICAI’s regional councils and branches hold articleship placement drives from time to time, so watch their notices.
4. Apply on firm career pages and job sites. You can also search “articleship” for your city on Highlisted.
5. Before you accept, talk to two current articles at the firm: what work they do, real working hours, whether the stipend comes on time, and how leave is handled.
6. Get the offer, stipend and start date in writing.

What firms test in interviews

• Accounting: journal entries, depreciation, revenue recognition, a simple bank reconciliation.
• Audit: vouching and verification, internal controls, why an auditor checks cut-off at year end.
• Tax: GST basics such as input tax credit and returns, TDS, and the heads of income.
• Excel: lookups, pivot tables and basic formulas. Some firms give a short practical test.
• You: why this firm, your Inter attempts, and how you will manage work and study.

Larger firms often start with a written or online test before interviews. Revise your Inter Accounts, Audit and Tax notes the week before, because that is where most questions come from. Answer honestly when you don’t know something, then say how you would find out.

Registration: the steps and deadlines

1. Agree the start date with your principal, the practising CA you will train under.
2. Sign the deed of articles (Form 102) on stamp paper dated within 30 days of your start date.
3. Fill Form 103 on ICAI’s Self Service Portal. Your principal approves it in their login, then you submit it for your ICAI regional office’s approval.
4. Do all this within 30 days of starting. Late forms cost ₹500 after 30 days, ₹1,000 after 60 days, ₹2,000 after six months and ₹10,000 after a year, plus day-wise attendance and work records.
5. If you study for a degree alongside (B.Com, M.Com or a distance course), file Form 112 for ICAI’s permission within 30 days.
6. Keep a simple day-wise attendance and work log from day one. ICAI asks for it if any form is delayed, and it helps your CV later.

Minimum stipend

Your principal must pay a monthly stipend into your bank account; cash is not allowed. ICAI’s minimum, set in 2023, depends on the population of the city where you normally work:

• 20 lakh people or more: ₹4,000 a month in the first year and ₹5,000 in the second.
• 5 lakh to 20 lakh: ₹3,000 and ₹4,000.
• Under 5 lakh: ₹2,000 and ₹3,000.

These are minimums. Firms are free to pay more, and the amount should be in your offer. A draft amendment published on 25 June 2026 would raise the minimum to ₹5,000 and ₹6,000 in the largest cities, ₹4,000 and ₹5,000 in mid-size cities, and ₹3,000 and ₹4,000 in smaller towns. It was still a draft in early November 2026, so check the latest ICAI announcement.

Leave and working hours

• You get 12 days of leave in each year of training.
• Leave beyond that is added to the end of your training, served only with the principal you last trained under, and it can delay your Final attempt.
• ICAI’s guidance says your working day should not start after 11 am or end before 5 pm, and training should generally fall between 9 am and 7 pm. Deadline weeks can still run late, so ask about them at interview.

Transfers and ending articleship early

• First year: you and your principal can end the articles by mutual consent, with no reason needed, on Form 109.
• After the first year: only on ICAI’s listed grounds, with documents. These include your own or a parent’s illness, your family moving, moving back to your hometown, marriage, joining industrial training, your principal giving up practice or moving more than 50 km, and lack of learning exposure.
• Leaving to take a job or a full-time course is not a transfer ground. You can only discontinue the CA course, and the months served will not count later.
• If your principal refuses to sign, you can apply on Form 120, but not within the first six months.
• Register with your new firm within 30 days to avoid late fees.

Balancing study and work

Under the current scheme you finish training before Final, with at least six months free for study. So use articleship to understand the subjects through real work, not to cram.

• Ask for work that matches Final papers: audits for Audit, tax assignments for Direct and Indirect Tax, and reporting work for Financial Reporting.
• Clear the self-paced modules during articleship so your last six months go fully to Final papers.
• Study a little on most weekdays and a longer block at the weekend. Steady small sessions beat occasional marathons.
• Save your 12 days of leave for illness and family needs.

Mistakes to avoid

• Choosing only by brand or only by stipend, without asking current articles about the work.
• Starting work before the deed is signed, or missing the 30-day window for Form 103.
• Taking extra leave without working out how it moves your Final attempt.
• Joining a college course without Form 112 permission.
• Assuming you can switch firms whenever you like. After the first year you need a listed ground.
• Leaving the self-paced modules to the last six months.