CA Articleship Guide 2026: Eligibility, Duration, Stipend, Rules & Training

CA Articleship gives you practical exposure to accounting, auditing, taxation and finance while helping you understand how these concepts are applied in real work environments. Before starting your training, you should be familiar with the eligibility criteria, registration process and applicable ICAI regulations.

Physics Wallah explains the important aspects of CA Articleship, including the duration of training, stipend structure, working hours, leave rules and responsibilities of articled assistants. Understand these requirements and stay informed about the applicable rules to prepare for your articleship journey.

What Is CA Articleship?

CA articleship is a practical training period undertaken with a practising chartered accountant or an eligible organisation. You get workplace exposure in areas such as accounting, taxation and audit while you continue preparing for CA Final. Since the work involves assigned professional tasks and a stipend, it works like a real job placement. The choices you make during these two years can shape your early professional experience and career options.

CA Articleship Eligibility and Preliminary Training

To begin articleship, you need to clear both groups of CA Intermediate and complete two short trainings:

• Information Technology Training: 15 days of computer-related instruction.

• Orientation Training: 15 days covering basic professional skills.

Both trainings are generally completed after you appear for the CA Intermediate examination. They are arranged through an ICAI office in your city. Fees are payable and meals are provided. Earlier, clearing one group was enough, but the current requirement is clearance of both groups. You can start an articleship once the eligibility requirements and both trainings are complete. If you are waiting for your results, stay updated with the latest announcements and result information for CA Intermediate.

How to Apply for CA Articleship Through the ICAI Portal?

Registration begins with selection by a firm, followed by online registration through the ICAI Self-Service Portal. The steps are:

1. Apply to a firm: Submit your application and attend the firm’s interview.

2. Collect the firm’s details: Once selected, the firm gives you its Firm Registration Number and other required information.

3. Submit the online forms: Enter your articleship details on the Self-Service Portal using Forms 102 and 103.

4. Secure approvals: You submit the application, and the firm approves it through its own portal access.

Registration officially confirms your association with the selected firm. You can also learn how to complete the registration process for CA Articleship. 

Duration of Articleship, Transfers and Industrial Training

Articleship lasts two years. You do not have to stay with the same firm throughout, but the transfer conditions depend on when you ask for the change.

• During the first year: You can generally transfer with the firm’s approval, and ICAI approval is not required at this stage.

• After one year: A transfer generally needs an online application and ICAI approval. Reasons include medical circumstances, moving to your hometown or a parent’s job relocation. The articleship transfer rules explain the permitted grounds and forms in more detail.

After completing one year with a CA firm, you may also choose industrial training for the second year. This is an option, not a requirement. Training at a large company may give you company-side work exposure and comparatively better pay, but your leave for study may be more limited.

Leave and CA Final Preparation During Articleship

You should understand the leave rules and plan your CA Final preparation alongside your articleship. Here are some important points to keep in mind:

1. Ordinary Leave and Examination Leave

You get an average of 12 days of ordinary leave per year, while examination leave is treated separately. Leave taken beyond the permitted allowance may extend your articleship. For example, one extra month of leave may add another month to your training period.

2. Articleship Completion Before CA Final

Articleship usually ends several months before a CA Final attempt, giving you around five to six months for revision and exam preparation. The exact timeline depends on your attempt and training schedule. For a May attempt, your articleship may end around November, leaving several months for preparation.

3. Start CA Final Preparation During Articleship

Since the final months are mainly meant for revision, you should attend classes and begin your preparation during the two years of training. Starting early makes it easier to balance office work and studies.

4. Plan Your Next Step After CA Intermediate

If you are still deciding what to do after CA Intermediate, explore the available options to plan your next step.

Work Areas and Specialisation in CA Articleship

The work you get depends on the size of the firm.

• Smaller firms: You may get a broader mix, including income tax and GST return work, smaller audits and bank audits.

• Larger and mid-sized firms: Work is more often divided by specialisation, so you may concentrate on one area.

Common areas include statutory audit, internal audit, income tax, transfer pricing, GST, and mergers and acquisitions.

• Statutory audit: This is widely selected because it exposes you to different clients and to accounting and taxation issues across engagements.

• Mergers and acquisitions: This is a specialised area with relatively few places. It is often offered to high-ranking students, though exceptions may occur.

Choose a domain that matches both your interests and the kind of work you hope to do later. The blog on how to choose the right CA articleship firm lists useful questions to ask before you decide.

Big Four vs Mid-Sized Firms: Which Is Better for You?

Choosing the right firm for your CA Articleship depends on your career goals, learning preferences and future plans. Both Big Four and mid-sized firms offer different kinds of professional exposure. Here are some key differences to help you decide:

1. Big Four Firms (PwC, Deloitte, KPMG and EY)

Big Four firms are a strong option if you are aiming for employment, as you get exposure to large companies and multinational clients. A CA Intermediate rank may improve your chances of selection, but non-rankers can also get selected depending on vacancies and interview performance. A general guideline is a maximum of three CA Intermediate attempts, although eligibility criteria vary by firm and exceptions may apply. Most Big Four offices are located in metropolitan cities. 

2. Mid-Sized Firms

Mid-sized firms can be a good choice if you are interested in starting your own practice in the future. They may offer exposure to a wider range of professional work, allowing you to learn about different domains instead of focusing on just one area.

3. Future Career Opportunities

Choosing a firm outside the Big Four does not limit your future employment opportunities. Big Four experience can give you an early career advantage, but your skills, practical knowledge and interview performance also play an important role in getting selected later.

CA Articleship Stipend 2026

The stipend you receive during CA Articleship depends on the firm you join and the city where you complete your training. ICAI has prescribed minimum stipend rates based on the population category of the city, while Big Four and mid-sized firms may offer higher amounts.

How to Find and Apply for CA Articleship Vacancies?

You can start preparing after clearing CA Intermediate, while your IT and orientation training is in progress. Vacancies may fill quickly, so a current CV and a professional email address help you respond fast.

1. Prepare your CV: Keep it ready before you begin applying.

2. Contact seniors: Ask people already working at firms whether they can refer you.

3. Use professional networks: Build a profile, search for employees or vacancies, and send a polite request for a referral.

4. Check firm websites: Look for vacancies and apply through the stated process.

5. Email firms directly: Find their contact addresses, write a concise professional message and attach your CV with basic details.

Interview preparation and the quality of your application matter as much as eligibility and vacancy availability.

CA articleship is a two-year phase that combines real work experience with CA Final preparation. Knowing the eligibility rules, registration steps, transfer conditions, leave limits, and stipend levels helps you avoid surprises. Choosing a firm and domain that match your goals matters just as much. PW supports you through this journey with CA Online Batches, so you can plan each step with clarity.