Is Articleship Compulsory for CA? Rules, Duration & Stipend

Yes — articleship (practical training) is compulsory to qualify as a Chartered Accountant. There is no route to CA membership that skips it. Under the ICAI New Scheme of Education and Training (effective 1 July 2023) the training runs for two years, it is served under a practising CA, and it carries a mandatory minimum monthly stipend. Here is exactly how it works, when it starts, and the few genuine exemptions.

What is articleship?

Articleship is structured, supervised practical training you complete in the office of a practising Chartered Accountant (your "principal"). You work on real audits, tax filings, accounting, GST and advisory assignments, applying the theory from your exams. ICAI treats it as core to the qualification because a CA signs off on financial statements — the training is where judgement is built.

How long is articleship? (Duration)

The duration depends on which scheme you registered under:

Scheme	Articleship duration
New Scheme (registered on/after 1 July 2023)	2 years
Old Scheme (registered before the switchover)	3 years

When does articleship start?

Under the New Scheme you begin practical training after passing both groups of the Intermediate examination (and after completing the four-week ICITSS — the Integrated Course on Information Technology and Soft Skills — orientation and IT module). The sequence is:

1. Register for and clear both groups of CA Intermediate.
2. Complete ICITSS (before training begins).
3. Register for and serve 2 years of articleship under a practising CA.
4. Complete AICITSS (advanced IT and management-communication skills) during the training.
5. Appear for CA Final (you become eligible in the last six months of training).

If you enter through the Direct Entry route after graduation, you skip Foundation and register straight for Intermediate — but you still clear Intermediate before starting articleship.

Is articleship paid? (Stipend)

Yes. Contrary to a common myth, articleship is not unpaid. ICAI mandates a minimum monthly stipend under Regulation 48, based on your city's population and your training year, and firms very often pay well above that floor. For the full slabs, the payment rules and what firms actually pay, see our dedicated guide: CA articleship stipend — ICAI minimum rates.

Leave rules during articleship

You are entitled to leave, but it is capped so that the training stays meaningful. Under the current norms, an article may take up to 12 days of leave in a year (subject to how leave is earned against days served), and excess leave extends your training end-date accordingly. Always keep your attendance and leave record clean — a shortfall pushes your completion date back.

Industrial training option

In the later part of your training you may opt for industrial training — typically 9 to 12 months in an approved company (a bank, corporate finance team, etc.) instead of a CA firm. It counts towards your articleship and is a good fit if you plan to move into industry rather than practice. It is optional, not a separate mandatory module.

Can you become a CA without articleship?

No — completion of articleship, plus filing the completion certificate, is a hard requirement for membership. There are no blanket exemptions from the training itself; industrial training is a variation within articleship, not a way around it. We explain the edge cases in full here: Can you become a CA without articleship?

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FAQs

Is articleship compulsory for CA Final?
Yes. You cannot become a member without completing articleship; CA Final eligibility itself is tied to serving the training (you can attempt Final in the last six months of it).

Is articleship compulsory for CA Inter?
Articleship comes after Intermediate, not during it. You clear both Intermediate groups first, then register for the two-year training.

Can I do articleship and prepare for Final together?
Yes — that is the design. You become eligible to sit CA Final in the last six months of your articleship, so most students study alongside training.

Does articleship pay a salary?
It pays a stipend (a mandated minimum, often exceeded by firms), not a full salary. See our stipend guide for the exact rates.

Ready to plan the road ahead? Read how to become a CA after graduation, or browse CA Inter and CA Final classes and books from top faculty on Conferenza.