CA Final May 2026 Results: 18th June 2026 (Evening) — Check at caresults.icai.org

CA Articleship Guide 2026

Everything you need to know about articleship training — how to find one, what to expect, stipend details, and tips to make the most of your 2-year training.

Articleship at a Glance

2 Years
Duration
Mandatory
For CA Qualification
9-5
Working Hours
Paid
Monthly Stipend

What is Articleship?

Articleship is a 2-year practical training period that every CA student must complete to qualify as a Chartered Accountant. You work under a practicing CA (called a "Principal") at a firm, gaining real-world experience in:

1.
Statutory Audit — auditing company financials, verifying records, issuing audit reports
2.
Tax Compliance — filing income tax returns, GST returns, tax planning
3.
Accounting — bookkeeping, financial statements, Ind AS implementation
4.
Advisory — consulting, due diligence, corporate restructuring

When Can You Start Articleship?

ConditionWhen
After clearing CA Inter (both groups)Can start immediately
After clearing CA Inter (one group)Can start, but must clear the other group within the training period
CA Final eligibilityCan appear for Final after completing 2 years of articleship (6 months before completion)
Articleship completionMust be completed before applying for CA membership

Where to Do Articleship

Big 4 Firms

Deloitte, PwC (Price Waterhouse), EY (Ernst & Young), KPMG

Pros:
  • + Brand value on resume, better campus placement packages
  • + Structured training with exposure to large clients
  • + International audit methodology and tools
  • + Higher stipend (22K-32K/month)
Cons:
  • - Long working hours (12-16 hrs during busy season)
  • - Limited study time, harder to prepare for CA Final
  • - Mostly audit-focused, less tax/advisory exposure
  • - Highly competitive to get in

Mid-Size Firms (50-200 staff)

Network firms, regional leaders

Pros:
  • + Diverse exposure (audit + tax + advisory)
  • + Better work-life balance than Big 4
  • + More hands-on responsibility early on
  • + Decent stipend (15K-22K/month)
Cons:
  • - Less brand recognition than Big 4
  • - Training may be less structured
  • - Smaller client base

Small / Sole Proprietor Firms

Individual practitioners, small teams

Pros:
  • + Maximum study time for CA Final preparation
  • + End-to-end client handling experience
  • + Flexible hours in many cases
  • + Good for those planning to start own practice
Cons:
  • - Lower stipend (5K-12K/month)
  • - Less structured training
  • - May not help in campus placement

How to Find Articleship

1. ICAI Portal (Official)

ICAI maintains a portal where CA firms post articleship vacancies and students can apply. Register on the ICAI Self-Service Portal (SSP) and check the articleship vacancy section.

2. Big 4 Careers Portals

Apply directly on their websites:

Deloitte India Careers PwC India Careers EY India Careers KPMG India Careers

3. ICAI Regional Council Drives

Regional councils organize articleship placement drives where multiple firms interview candidates. Check your regional council's website for upcoming drives.

4. Direct Walk-in / Referrals

Many firms accept walk-in applications. Ask seniors, coaching class networks, and CA student groups for referrals. This is the most common method for mid-size and small firms.

Articleship Stipend (2026)

Firm TypeYear 1 (Monthly)Year 2 (Monthly)
Big 4 (Deloitte, PwC, EY, KPMG)22,000 - 28,00025,000 - 32,000
Mid-Size Network Firms15,000 - 22,00018,000 - 25,000
Small / Individual Firms5,000 - 12,0006,000 - 15,000
ICAI Minimum (mandatory)5,0006,000

Stipend figures are approximate and vary by city and firm. Big 4 stipends are higher in Mumbai/Delhi.

Key ICAI Rules for Articleship

Duration

2 years (can be extended in case of leave or termination). Was 3 years under old scheme.

Working Hours

35 hours per week as per ICAI norms. Firms cannot compel articles to work on Sundays and national holidays.

Study Leave

Articles are entitled to study leave before exams. The duration varies by firm but ICAI recommends adequate leave for exam preparation.

Transfer

Transfer to another firm is allowed with consent of both principals and ICAI approval. 3-month notice period applies.

Registration

Must register articleship with ICAI using Form 102. Both student and principal sign the deed.

Tips for a Successful Articleship

Start CA Final Early

Begin Final preparation from Day 1 of articleship. Use early mornings (5-8 AM) for study. Don't wait for articleship to end.

Learn Beyond Your Desk

Volunteer for different types of assignments. Exposure to audit, tax, and advisory makes you more valuable after qualification.

Build Relationships

Network with seniors, managers, and partners. These connections matter for campus placement referrals and career opportunities.

Document Your Work

Maintain a log of assignments, clients, and skills gained. This becomes your resume content for campus placement and job interviews.

Related Resources

Frequently Asked Questions

What is articleship in CA?

Articleship is a mandatory 2-year practical training period under a practicing Chartered Accountant. You work at a CA firm or company, gaining hands-on experience in auditing, taxation, accounting, and advisory services.

How to get articleship in Big 4?

Big 4 firms recruit through campus drives at ICAI regional councils, online applications on their careers portals, and referrals. Apply 2-3 months before your planned start date. They look for strong academics (60%+ in Inter), communication skills, and basic technical knowledge.

What is the stipend for CA articleship?

Big 4 firms pay approximately 22,000-28,000/month in Year 1 and 25,000-32,000/month in Year 2. Mid-size firms pay 15,000-22,000/month. Small firms may pay the ICAI minimum of around 5,000-6,000/month.

Can I do articleship and CA Final together?

Yes, most students prepare for CA Final during articleship. You can appear for Final after completing 2 years of articleship. Use early mornings and weekends for study. Many firms grant study leave before exams.

What happens if I leave articleship midway?

You can transfer to another firm with approval from both principals and ICAI. There is a 3-month notice period. Frequent transfers are discouraged and may affect your ICAI records.

Get exam updates & new papers