10th March 2023 | By: Admin

Cleared Intermediate, What’s Next?

Articleship is the most vital part of the CA course, it is a mandatory internship under a practicing CA for three years after clearing either both or any groups of CA Intermediate examinations or joining CA as direct entry mode (If he/she has secured a minimum of 55% in graduation) but only after the completion of the Orientation program and Information Technology Training conducted by ICAI.

Theoretical knowledge intertwined with practical knowledge can be considered as perfect knowledge and that is exactly the purpose of Articleship, it is the period where we can utilize our theoretical knowledge in practical field to brush up our knowledge. As just by reading a book about swimming, you can't learn actual swimming, the same goes for the articleship in CA. unless and until you work, you will not be able to work. Articleship for CA students is a golden period. The scheme of 3 years articleship, implemented by ICAI is very useful for us if we take advantage of it. Generally the whole training program is divided in two category viz. In-house theoretical training, and Practical Work Experience.


Apart from the above the motive of this training is to provide:

  • Acquisition of adequate theoretical knowledge
  • Developing skills in applying theoretical knowledge to practical situations
  • Inculcating a disciplined attitude
  • Imbibing due professional orientation
  • Developing ethical values

In-house theoretical training gives us an opportunity to 

  • Sharing of work experience by other trainees which helps to enhance overall level of knowledge
  • Know-how regarding group discussion and presentation
  • To prepare and attend case study group assignment and workshops
  • To know case analysis system to maintain journals and notes
  • To improve communication skill
  • To get exposure about the latest development and work on it
  • To get work in a professional atmosphere

Meanwhile the training also consists with 

  • Preparation of statutory accounts
  • Analytical review of accounts
  • Preparation of working papers
  • Basic supervisory skills
  • Hands-on computer training
  • Flow-charting internal control system

Practical work experience gives an opportunity to learn and work on different fields like

  • Accounting
  • Auditing (including Internal Audit)
  • Taxation
  • Information Technology
  • Management Consultancy and other services (Including Financial Management and Corporate Affairs)
  • Company Law Matters, and
  • Other Corporate Affairs

Articleship is the “Golden Period” in the entire CA journey/course. This is the best stage of CA you will learn the work, make contacts and interact with people of all cadres. Apart from just being good at accounting, there are a number of other factors that help if you wish to become a presentable CA who is well-connected, social and sociable with excellent leadership skills and good communication skills. Obviously clearing the CA exam is of the utmost priority. However, don’t forget to brush up on soft skills while you have the time. When you go for a job interview, you never know which aspect of your personality might become an instant hit with the interviewers. 

There are mainly three types of firms students prefer to join, Big4, mid-size and small size firms. The stipend, exposure and work varies from firm to firm. If you choose one of the Big4, generally work in a specific field would be encouraged under a manager and not independently for example-statutory audit/ internal audit/ direct indirect tax. However it would give you corporate exposure if that is what you’re aiming for and greater job security/pay. If you opt to work in mid-size and small firms which is the best tier to work in if you want to start with your own practice, you get exposure in different kinds of work (sometimes all work from peon to manager level). You’ll be able to perform audits, file returns of different entities, gst returns, different processes-vouching, verification, tax audit, report formulation, summaries and workings, you will also develop a good hand on Microsoft office especially excel. But the ultimate thing you learn from articleship is how to do/get things done. You’ll find various articles with exposure in different fields but the common denominator among all of them is they’re mentally oriented and prepared for any set of work given to them even if they are not well versed in that particular area, your mind will be equipped to start mapping the process of pursuing and completing the work. Besides, you get an office environment, first hand work experience, enhancement of communication skills and handling clients which aids in refining your personality and fine-tune one’s soft skills. It makes you more disciplined and result oriented.  In short, it makes you more corporate ready.

At the end of the day, know that if you work hard enough, then you are definitely going to go on to become a successful CA - whether you work in Big4, mid-size or a small firm.

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