Articleship is a mandatory practical training program for aspiring Chartered Accountants (CAs)
pursuing the CA course. It is a form of apprenticeship where CA students gain practical experience
and hands-on training in the field of accounting, auditing, taxation, and other relevant areas.
During the Articleship period, CA students work under the guidance and supervision of a practicing
Chartered Accountant who becomes their principal. The Articleship typically lasts for a period of
three years, which is divided into two components: Initial Articleship and Final Articleship.
- Initial Articleship: The first part of the Articleship period is known as Initial Articleship or the
first two and a half years of training. During this period, CA students assist their principal in
various accounting and auditing assignments, taxation work, and other related tasks. It
provides them with exposure to practical scenarios and enables them to apply the
theoretical knowledge gained through the CA course.
- Final Articleship: The remaining six months of the Articleship is referred to as Final
Articleship. In this phase, CA students usually have more responsibilities and are given more
complex assignments and projects to handle. It is aimed at further enhancing their practical
skills and preparing them for the challenges they may face as professional Chartered
Articleship is a crucial component of the CA course as it provides valuable practical exposure,
enhances professional skills, and facilitates the application of theoretical knowledge in real-world
scenarios. It is an opportunity for CA students to understand the practical aspects of the profession,
develop professional ethics, and learn from experienced CAs.
During the Articleship period, CA students are also required to complete specific training programs,
such as the General Management and Communication Skills (GMCS) and Advanced Information
Technology Training (ITT), as prescribed by the Institute of Chartered Accountants of India (ICAI).
The Articleship period is regulated by ICAI, and there are specific guidelines and regulations
regarding the duration, working hours, stipend, and other aspects of the training. Successful
completion of the Articleship program is a prerequisite for appearing in the CA Final examination
and obtaining the Chartered Accountant designation.