Table of contentsShowHide
- 1.Who Is Eligible & When to Start?
- 2.ICAI Registration Process for Articleship
- 3.Articleship Duration, Leave & Weekly Hours
- 4.What You’ll Learn During Articleship
- 5.Stipend & Firm Selection
- 6.After Articleship: Path to CA Final
- 7.Expert Tips for a Smooth Journey
- 8.Why Choose CA Exams Test Series for CA Preparation
Starting an articleship after clearing the CA Intermediate Examination is one of the most important milestones in the chartered accountancy trip. It bridges the trench between theoretical knowledge and real-world applications. Articleship training is necessary to become a competent chartered accountant for students with professional skills, morality, and technical knowledge.
In 2026, ICAI introduced some notable changes under its new plan of education and training, including a 2-year small articleship period. The entire process may feel heavy at first, from registration to choosing the right firm. The purpose of this detailed blog is to simplify it for you by covering every necessary step, eligibility rule, and strategic tip so that you can start strong and stay on track.
Who Is Eligible & When to Start?
- Under the new scheme, both groups of CA intermediaries will have to be cleaned.
- The conclusion of the ICITSS (Information Technology and Property Course) is mandatory.
- Applicable for both foundation-root and direct-entry students.
In addition, completing ICITs (with ITT and orientation) is now mandatory before registration. These programs prepare candidates for the moral and technical expectations of the profession. Once you meet both requirements, you become eligible to register for articulation training.
ICAI Registration Process for Articleship
The ICAI registration process for articulation is official and is conducted from time to time. Late fees or rejection may occur from the missed deadline. Therefore, it is important to understand the steps involved in registration as a practicing chartered accountant. Here is the step-by-step registration process:
- Download and fill: Download Form 102 (deed of articles) and Form 103 (description of details) from the ICAI website.
- Added on stamp paper: Form 102 should be executed on non-judicial stamp paper according to state laws and signed by both principal and assistant.
- Submit Form 103: With Form 103, attach passport-shaped photos, identity proofs, and educational documents.
- Payment of fee: A registration fee of Rs. 50 is payable online or through a demand draft.
- Submission Deadline: Submit the form to the Regional ICAI office within 30 days of the Articleship Commission date.
- Late submission fees: If late deposits are made, then you will get Rs. 100 (within 180 days) or Rs. 1,000 (after 180 days) with a condensation letter.
- Form 112 (if applied): If you are following another course (e.g., CS, CMA, or LLB), you have to submit Form 112 within 30 days of registration.
Articleship Duration, Leave & Weekly Hours
The duration of articulation training under the new scheme has been revised to 2 years, below the last 3 years. The purpose of this change is to make the process more efficient and focused by maintaining high training standards. During these 2 years, students are expected to gain experience in various domains such as audit, taxation, compliance, and more. In addition to the total period, ICAI has also set rules about weekly work hours and permissible leaves. Here is a breakdown:
- Total Duration: 2 years of continuous practical training under a practicing CA.
- Leaves Allowed: A maximum of 12 days per year (i.e., 24 days in total) is permitted.
- Weekly Working Hours: A minimum of 35 hours per week is mandatory, excluding lunch breaks.
- Office Timing Flexibility: Timing may vary based on the firm, but the standard structure must be followed.
What You’ll Learn During Articleship
Articleship is designed to expose students to the real working environment of a chartered accountant. The type of work you do will vary depending on the firm you choose and the industries your firm serves. It typically starts with basic accounting tasks and progresses into more complex areas as you gain experience.
During the first few months, you'll work on data entry, filing returns, checking vouchers, and assisting in audits. With time, you'll handle GST filings, income tax computations, and even interact with clients. Eventually, you'll participate in statutory audits, ROC filings, tax planning, and consultancy assignments. The aim is to make you ready for any challenge a professional CA might face.
Stipend & Firm Selection
Stipend is one of the most discussed topics among CA aspirants. While ICAI has prescribed a minimum stipend based on the city and year of training, most reputed firms offer better packages. However, you should never choose a firm solely based on the stipend. The exposure and learning curve are far more important.
Here's a general idea of stipend trends across different firm categories:
| Year | Average Stipend (Monthly) | Firm Type |
| Year 1 | ₹10,000 – ₹15,000 | Mid-sized Firms |
| Year 2 | ₹15,000 – ₹25,000 | Big 4/Top CA Firms |
Choosing the right firm depends on the goals of your career. If you plan to work in an audit or consulting firm in the future, a large firm can provide the best exposure. However, for those who aim to start their practice or focus on taxation, medium-sized firms provide more practical, hands-on experience.
After Articleship: Path to CA Final
Once your articleship is completed, you have to ensure that all ICAI requirements are met before the CA appears for the final exam. Under the new scheme, students must complete advanced ICITS and a relevant self-book online module (SPOM) before registering for the final examination. A compulsory study period of six months is required after the completion of the articulation.
During this time, you should fully focus on the preparation for the CA final. In addition, make sure that your articulation certificate is uploaded and accepted by ICAI. Failing to follow these formalities may delay your exam eligibility.
Expert Tips for a Smooth Journey
Success in articleship depends not just on where you train but also on how you manage your time, skills, and attitude. Here are some expert tips:
- Choose learning over location or stipend. A firm that trains you well is far more valuable.
- Maintain a daily log or diary of work done, as this will be helpful during ICAI verification or condonation cases.
- Master Excel, Tally, and accounting software early on to reduce dependency on seniors.
- Be proactive. Volunteer to take up new assignments and communicate clearly with your seniors.
- Don’t ignore soft skills like email drafting, report writing, and time management.
Why Choose CA Exams Test Series for CA Preparation
When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. caexams.in has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here's why it should be your first choice:
- Trusted by Thousands of CA Aspirants: CAexams has built a strong reputation among CA students for its consistent quality and excellent student feedback.
- ICAI Pattern-Based Question Papers: All tests are strictly based on the latest ICAI exam pattern and syllabus, ensuring real exam-like practice.
- Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
- Personalized Mentorship & Study Planner: Get personalized mentorship, performance tracking, and a daily study plan customized to your syllabus completion pace.
