Why just doing CA articleship is not sufficient?

Sat Jul 24, 2021

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After passing Group 1 of Intermediate and passing both ICITSS-ITT and ICITSS-OC, the Chartered Accountancy course in India comprises three years of articleship. Before taking the CA final exams, one must complete his or her MCS-advance IT and MCS-orientation courses while on articleship.

What exactly is Articleship?

Articleship is a required component of the CA curriculum, and it enhances overall learning. The articleship/practical training program lasts three years. Candidates must serve for the first two years under the supervision of a practicing CA. Candidates can choose to continue under the supervision of a practicing CA or to pursue industrial training under the supervision of an employed CA in the third year. Before beginning the articleship, a CA student must complete a few prerequisites (exams, orientation program, and training). The ‘article' is paid a stipend during the articleship time. The Institute of Chartered Accountants in India (ICAI) has set standards for stipends.

What articleship is not about?

All CA students are required to complete an articleship. An articleship does not provide you with a competitive advantage over other students. A person completing an articleship is still technically a student pursuing a degree. So, in addition to working full-time on the articleship, there are academic responsibilities and tests to attend to. Some institutions, like ISB, make it clear that articleship experience does not count as job experience. As a result, if you are a Chartered Accountant, the usual rule is that articleship experience will not be accepted as pre-MBA experience. However, if you've gone above and beyond the call of duty and earned skills and accomplishments through an internship that puts you in a different league, you may be rewarded with brownie points to help you stand out from the crowd. Because most international business schools are tight-lipped about it, if you're unsure how a particular school would judge your MBA application, send a message to the admissions staff and describe your unique status (CA completed? Is BCom completed? CA in progress/given up? Instead of making a broad assumption, figure out what applies to your unique situation and then make a choice and lose out on the opportunity.If you want to travel overseas for an MBA, regardless of the articleship, you need to finish your CA degree, work for 2-3 years with an organization, and then apply. Hopefully, the profile will look a lot better. If you're concerned about running out of time, you can still apply to 1-year MBA programs with alternative age and experience requirements.

To fill the gap, do internships

Eligible students can sit for the CA Final level test after finishing the articleship. However, in addition to studying for their CA Final examinations, one can enroll in other professional courses and credentials for greater job possibilities, or participate in relevant internships. Finding a job can be difficult, especially if you have no prior experience. Unfortunately, you must first acquire employment before gaining experience. CA students can benefit from internships by gaining useful job experience. The most significant distinction between an articleship and an internship is that internships are often less concentrated. After the internship, an intern is not required to work for the business, but many do. Students can also use an internship to “try out” a job or sector to see whether it is the perfect fit for them. Apprentices have a clear idea of the field they wish to pursue and work with a master in that subject in that field to learn it first-hand. In the end, internships provide a lot of opportunities and give you the real-world experience of corporate. This is where you will learn most of the things about being a CA. So, more than an articleship, an internship will teach you things about being a CA.


The purpose of an articleship is to get practical experience and develop new skills. One disadvantage of articleship is that it does not give an equal platform for all writers. Not all CPA companies give equal possibilities or exposure; some specialize indirect taxes solely, while others specialize in indirect taxes. Even a Big 4s audit piece will have minimal exposure to taxes, whereas a tax article will only be familiar with theoretical accounting and auditing principles. Apart from technical knowledge, a CA must develop communication skills, presentation skills, networking skills, and the ability to persuade superiors and clients to agree with his or her viewpoints in order to be successful in the corporate sector or in practice.
The difference between a winner and a loser is attitude; a winner plays to win, while a loser plays to avoid losing. Keep up with technical literature, attend Institute CPE seminars, talk to your senior articles and learn what they're doing, and be willing to receive comments.