Starting your CA Articleship is one of the most important milestones in the Chartered Accountancy journey. It’s where theory meets practical experience helping you gain hands-on exposure to accounting, taxation, audit, and financial management.
Whether you’ve cleared CA Intermediate through the Foundation Route or Direct Entry Route, understanding the eligibility, registration steps, and rules is crucial to begin your Articleship smoothly.
CA Articleship 2025 Eligibility Criteria
To start Articleship under ICAI’s new scheme (effective from July 2023), students must fulfill specific eligibility conditions depending on the route of entry.
CA Foundation Route
- Must have cleared one or both groups of the CA Intermediate Examination.
- Must have completed 4 weeks of ICITSS training, which includes:
- Information Technology Training (ITT)
- Orientation Course (OC)
- Information Technology Training (ITT)
Direct Entry Route
- Commerce stream graduates/postgraduates: Minimum 55% marks in graduation/post-graduation.
- Non-commerce graduates/postgraduates: Minimum 60% marks required.
- ICITSS (ITT + OC) must be completed before commencing Articleship training.
Documents Required for Articleship Registration
Before starting registration, make sure you have these documents ready:
- CA Intermediate marksheet or Direct Entry qualification proof.
- ICITSS completion certificate (ITT + OC).
- Passport-size photographs.
- Copy of registration letter for CA Intermediate/Direct Entry.
- PAN card and Aadhaar card copy.
- Deed of Articles (Form 102).
- Statement of particulars (Form 103).
How to Register for CA Articleship (Step-by-Step Process)
Step 1: Find a Principal Chartered Accountant
You must register your Articleship under a Practicing Chartered Accountant (CA) who has a valid certificate of practice and is eligible to take articled assistants.
Step 2: Execute the Articleship Deed (Form 102)
- Prepare the deed on a non-judicial stamp paper.
- The deed should mention the date of commencement, period of training (3 years), and stipend details.
- Keep one copy for your records.
Step 3: Fill and Submit Form 103
- Form 103 is the Articleship Registration Form that must be submitted online through the ICAI Self-Service Portal (SSP).
- Upload scanned copies of the deed, photographs, and documents.
- Submit the hard copy (if asked) to the concerned ICAI Regional Office within 30 days of starting your Articleship.
Step 4: Confirmation by Principal
Your principal CA must approve your Articleship request in their SSP dashboard to finalize registration.
Articleship Duration and Working Hours
- Total duration: 3 years (as per ICAI regulations).
- Working hours: 35–40 hours per week (including office and audit work).
- Articles are not allowed to take up any other job or business during this period.
Stipend for CA Articleship 2025
ICAI has set minimum stipend rates, though firms may offer higher pay depending on the city and firm size.
| Category of City | Minimum Monthly Stipend |
|---|---|
| Cities with population above 20 lakhs | ₹3,000 (1st year), ₹3,500 (2nd year), ₹4,000 (3rd year) |
| Cities with population 4–20 lakhs | ₹2,000 (1st year), ₹2,500 (2nd year), ₹3,000 (3rd year) |
| Cities with population below 4 lakhs | ₹1,500 (1st year), ₹2,000 (2nd year), ₹2,500 (3rd year) |
Many mid-size and Big 4 firms offer higher stipends ranging between ₹10,000 – ₹25,000 per month depending on role and location.
Top Firms for CA Articleship in India
Choosing the right firm shapes your professional experience. Here are some of the top and most preferred firms for CA Articleship in India:
1. Big 4 Accounting Firms
- Deloitte
- PricewaterhouseCoopers (PwC)
- Ernst & Young (EY)
- KPMG
These firms offer exposure to large clients, audit assignments, international standards, and corporate tax work.
2. Mid-Size and Reputed Indian CA Firms
- BDO India LLP
- Grant Thornton Bharat LLP
- Lodha & Co.
- SS Kothari Mehta & Co.
- Singhi & Co.
- Walker Chandiok & Co. LLP (Grant Thornton network)
These firms provide a balanced mix of statutory audit, taxation, and consultancy work — ideal for building strong fundamentals.
Rules to Remember During Articleship
- You must work only under one Principal CA unless transferred as per ICAI’s transfer rules.
- Leave entitlement: Maximum 1/6th of the period served.
- Transfer rules: Allowed only under specified conditions (like relocation or health issues).
- Examination leave: As per ICAI guidelines, generally one month before exams.
- Maintain regular attendance and submit progress reports as required by your Principal.
After Completing Articleship
Once you complete your 3-year Articleship:
- Obtain a Completion Certificate from your Principal.
- Submit Form 108 through the SSP portal.
- Register for CA Final if not already done.
- Begin your preparation for the CA Final exams with practical insights from your Articleship experience.
Conclusion
The CA Articleship 2025 is not just a requirement but a turning point in your professional journey. It helps you understand real-world business problems, client communication, deadlines, and audit complexities.
Choosing the right firm, following ICAI’s rules, and gaining hands-on experience will lay a strong foundation for your CA Final and future career. Stay committed, learn continuously, and make the most of your Articleship years; they’ll define your success as a Chartered Accountant.
