Articleship is the practical training a CA student serves under a practising Chartered Accountant. Under ICAI's New Scheme of Education and Training, it lasts two years and can begin after both groups of the Intermediate examination and the ICITSS course. What you learn depends less on the firm's size than on the range of work you ask for and how well you record it.
Last reviewed: 17 October 2026. Facts checked. We opened ICAI's FAQ document on the New Scheme (an ICAI-hosted PDF, text extracted) for the duration, start conditions, industrial training and leave. We also ran searches that returned coaching-institute blogs, which we did not rely on where they disagreed with ICAI. We leave out stipend amounts, fees and registration deadlines: the ICAI FAQ gives minimum stipend rates by city size and says the revised rates for the two-year scheme are subject to a regulation amendment, so check the current figure before you negotiate. We did not open the regulations themselves or the e-diary rules.
What articleship is
It is on-the-job training. You work as an articled assistant in a CA firm, under a principal, and learn audit, tax, accounts and compliance by doing them. It is part of the qualification, alongside the examinations. You cannot skip it.
The basics, from ICAI's FAQ
| Point | What the FAQ says |
|---|---|
| Duration | Two years under the New Scheme |
| When you can start | After passing both groups of the Intermediate examination and completing the four-week ICITSS course |
| Industrial training | 9 to 12 months, permitted in the last part of the two years of practical training |
| Leave | 12 leaves in each year of practical training |
| Older scheme | Students already in the earlier scheme serve three years, with separate stipend rates |
Check that your own case, especially if you registered before the New Scheme, matches the scheme that applies to you. ICAI's own FAQ and portal are the authority, and the blogs we saw disagreed with each other on several points.
What a good articleship looks like
A good one is not defined by the firm's name. It has five features.
- Range of work. Audit, tax, GST, accounts, ROC and some advisory.
- Real responsibility. You prepare, not just file.
- Review and feedback. Someone checks your work and tells you what was wrong.
- Access to clients. You go to client premises and speak to clients' staff, not only sit at a desk.
- Time to study. Within the rules, and with fair treatment of leave.
Choosing a firm
Ask these before you join:
- What work will I do in the first six months? In the second year?
- Do articled assistants rotate across audit, tax and compliance?
- Who will review my work?
- How many articled assistants are there, and how many partners and seniors?
- What tools do you use, and will I learn them?
- How is study leave handled?
- Can I see the firm's registration with ICAI and the principal's membership?
Small firms often give broader exposure and earlier responsibility. Larger firms give structure, training and brand. Neither is "better". Match it to what you want to learn. Our guide to training articled clerks with AI-assisted audit shows how a firm can design the learning.
A year-by-year plan
First six months: learn the basics.
- Learn the vouching and checking routine: sample, trace, record.
- Learn how to file working papers so someone else can follow them.
- Learn the client's industry and accounting software.
- Read the Standards on Auditing that govern what you do each day.
Rest of year one: build range.
- Take on bank reconciliations, confirmations and ledger scrutiny.
- Join at least one statutory audit from planning to report.
- Do some tax and GST work.
- Draft a few client letters and have them checked.
Year two: take ownership.
- Prepare a full set of working papers for an area.
- Draft parts of a report and understand why each section is there. Our post on SA 700 and the audit report format can help you read one.
- Ask to lead a small engagement under review.
- Use the industrial training window, if you choose it, for a different view of how a business runs.
Habits that help
- Keep a log. Write down what you did each week, what you learned and what you got wrong. It makes interviews and the diary easier.
- Ask why. Every procedure exists to answer a question. Find the assertion behind it.
- Write clearly. Short, specific working paper notes beat long vague ones.
- Own your errors. Say it early. It is far cheaper than finding it later.
- Learn the tools. Excel, the accounting software, and the audit tools your firm uses.
- Protect confidentiality. Client data stays inside the engagement.
- Look after your exam time. Balance work with study. Plan leave ahead.
What firms can do better
Articleship has a reputation for dull, repetitive work. A firm can change this without large cost. Rotate people. Explain why, not just how. Let juniors prepare and then review. Automate the mechanical parts so people learn judgment. Our post on the audit season article shortage looks at that.
Red flags
- No written plan or rotation for the work you will do.
- Only one kind of task, for months.
- No review of your work.
- Leave refused without reason.
- Pressure to sign or certify what you did not examine. See the Code of Ethics and AI clauses for why this matters.
Frequently Asked Questions
How long is CA articleship?
Under the New Scheme, ICAI's FAQ says the duration of practical training is two years. Students who started under the earlier scheme serve three years.
When can I start articleship?
After passing both groups of the Intermediate examination and completing the four-week ICITSS course, according to ICAI's FAQ.
What is industrial training?
A period of 9 to 12 months in industry, allowed during the last part of the two-year practical training, per ICAI's FAQ. It is optional in the sense that you choose whether to use it. Check the regulations for the exact conditions.
How many leaves can I take?
ICAI's FAQ says articled assistants are permitted 12 leaves in each year of practical training.
Is articleship in a small firm worse than in a large one?
No. Small firms often give broader exposure and earlier responsibility. Large firms give more structure. Choose by the work, the review and the learning.
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