Articleship is an integral part of the CA journey and questions like where to do your articleship, how to shortlist the firm, what to expect etc etc are areas that students ponder in depth at the time of joining for their practical training
At JAKS, we have written this guide to help students understand who can begin articleship, how to apply, and where it can take them. Rules and fees change from time to time, so please confirm the final details on ICAI’s official website before you act.
What Is Articleship?
Now that is something, you will know for sure and do not need my input, but to give a proper justice to this article, let me just brief it on a high level
Articleship is where the theory meets practicals, where you get to upgrade your classroom learning to professional skills, where what you have learned in books align (no offence, but at times also collide !!!) with services rendered to clients
Not only does articleship equips you technically with exposure to different type of assignments like audits. taxation, transaction advisory but also grooms you into a professional – you get to understand how an office operates, importance of networking, client relationship management, working alongside government officials etc etc.
How Long Is Articleship Now?
Under the ICAI New Scheme, articleship currently runs for two years. The New Scheme of Education and Training was introduced on 1 July 2023. Students who began the older three-year training must complete it as originally registered. It is not shortened automatically.
Eligibility: Who Can Start?
Under the current scheme, a student can begin practical training after passing both groups of CA Intermediate and completing the required ICITSS, which is ICAI’s orientation and IT training course.
In simple terms, you will need:
- A valid ICAI registration for the CA course
- Both groups of CA Intermediate cleared
- ICITSS completed
- A practising CA (the principal) who is eligible to take articled assistants
- Details that match your ICAI records. Mismatches can delay registration or approval.
Graduates and postgraduates may also have a direct-entry route into Intermediate. The conditions differ, so check ICAI’s current rules for your qualification.
The Application Process, Step by Step
1. Complete your eligibility requirements. Clear Intermediate and finish ICITSS before you plan your start date.
2. Shortlist firms. Think about the kind of work you want, such as audit, tax, GST, or accounting, and about commute and your study schedule. Speak to current and former articles. They will give you the honest picture.
3. Apply and interview. Bring your documents, ask clear questions about the work, and discuss stipend and working terms openly.
4. Confirm the principal’s eligibility. Make sure the CA is permitted to engage articled assistants under ICAI norms.
5. Register your training with ICAI. This is done through your SSP account. Registration is complete only when the SSP account shows the accepted training record with the correct principal, start date, and duration.
6. Use the E-Diary. The E-Diary is mandatory for students who begin fresh practical training from 1 January 2026. Record your work honestly and regularly.
7. Be genuine about attendance. Avoid dummy articleship arrangements, where registration exists without real attendance or work. They put your eligibility and your reputation at risk.
Stipend: What to Know
ICAI sets a minimum stipend that depends on the size of the city or town where you serve. The rates have been under revision. Under the existing regulations, the largest cities pay a minimum of Rs 2,000 in the first year and Rs 2,500 in the second.
In June 2026, ICAI proposed higher rates in a draft amendment: Rs 5,000, 4,000, or 3,000 in the first year and Rs 6,000, 5,000, or 4,000 in the second, depending on the population category. The revised rates take effect only after the amendment is approved and officially notified, so please check ICAI’s website for the rates currently in force.
Rules to Keep in Mind
- Articled assistants are permitted 12 days of leave in each year of practical training.
- Practical training must be completed six months before the first day of the month in which the CA Final exam is held. Plan your timeline around this.
- Industrial training in an approved company is possible for nine to twelve months, after at least 12 months of practical training and subject to notice and registration conditions.
Why Kochi Is a Strong Place to Train
Kochi gives trainees unusually varied exposure. Depending on where you train, you may work with:
- Shipping, logistics, and port-linked businesses
- Exporters, including seafood, spices, and coir
- IT companies and startups around InfoPark and the wider tech ecosystem
- Banks, NBFCs, and co-operative institutions
- Hospitals, hotels, and resorts
- Real estate and construction
- Family-run trading and manufacturing businesses
That variety shapes how you think. An audit of a manufacturing unit and a review of a startup’s books teach you very different things.
Career Opportunities After Articleship
Once you clear the exams and qualify, many paths open up.
- Practice: Start your own firm or join a partnership, with audit, taxation, GST, and advisory as common areas.
- Industry: Finance, accounts, treasury, internal audit, and financial planning roles in companies.
- Banking and financial services: Credit, risk, investment, and compliance.
- Specialised fields: Forensic accounting, transaction advisory, insolvency, valuation, and international taxation.
- Consulting and entrepreneurship: Many CAs build businesses or advise founders.
- Teaching and training: Sharing knowledge with the next generation of students.
Your articleship shapes these options more than most students expect. The work you do and the mentors you meet often point you toward your eventual specialisation.
Making the Most of Your Articleship
- Ask questions and show real curiosity about why things are done a certain way
- Seek variety across audit, tax, and compliance work
- Protect your study time from the very first month
- Keep your E-Diary honest and up to date
- Build relationships with seniors, fellow articles, and your local ICAI branch
- Look after your health. Long hours and exam pressure are real, and rest is part of doing well.
Final Thoughts
Choosing where to do your articleship is one of the first big professional decisions of your career. Take your time with it. Speak to people, ask thoughtful questions, and pick a place where you will be taught and treated with respect.
The training is demanding, but it also gives you your first real sense of the profession you are entering. Done well, it leaves you with more than eligibility for the Final exam. It leaves you with judgment, confidence, and a network that can last a lifetime.
Interested in Articleship with JAKS & Associates?
If you are planning to begin your articleship in Kochi, we would be glad to hear from you. Get in touch to learn more about opportunities with us and to have a conversation about your goals. Interested to know more, please feel free to reach out to me at email: [email protected], contact No: +91 9497372007