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ICAI CA Articleship New Scheme of Education and Training May 2024

ICAI CA Articleship New Scheme of Education and Training May 2024

The Institute of Chartered Accountants of India (ICAI) has suggested a New Scheme of Education and Training in June 2023 via a notification to improve the education and training procedures for prospective Chartered Accountants (CAs). The ICAI CA Articleship New Scheme of Education and Training May 2024 has been designed to assist students minimize their workload while also making the course more effective, efficient, and relevant to industry standards, in order to prepare them for a successful career as professionals.

The ICAI has recommended revising the norms and regulations of the training method in the interest of the students as part of the modifications made in the new scheme. The suggested training procedure improvements, as well as their merits and cons, have been reviewed here.

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What is CA Articleship?

CA Articleship is a mandatory practical training program that aspiring Chartered Accountants (CAs) must undergo as part of their CA course. During this period, candidates work under a practicing CA to gain hands-on experience and insights into the profession and to make sure they are well-prepared for the challenges of the accounting world.

CA Articleship Eligibility Criteria

Students need to fulfill the CA Articleship Eligibility Criteria to apply for the articleship. Here are changes in the eligibility requirements for CA Foundation Route and direct entry students.

CA Foundation Route: According to the current curriculum, a student from the CA Foundation Route should fulfill the following requirements to be eligible to start his/her articleship:

  • Must complete both groups of the CA Intermediate exams
  • Must have completed the four-week Integrated Course in Information Technology and Soft Skills (ICITSS).

Direct entry method: However, candidates can start the articleship after completing the following steps:

  • Students are also required to pass CA intermediate both groups.
  • Graduates with a specialization in Commercial Studies and a minimum score of 55% can enroll for a paper in CA. A minimum score of 60% is required for other graduates to be admitted.
  • Candidates must undergo a four-week Integrated Course in Information Technology and Soft Skills (ICITSS).

Importance of CA Articleship Training

  • Through articleship, candidates learn how to effectively allocate and manage their time to ensure that tasks are completed on time.
  • Practical experience during an articleship offers an in-depth understanding of the practical aspects of accounting and finance.
  • Interacting with clients and colleagues enhances communication skills, which is critical for future client interactions.
  • Candidates develop the presentation techniques needed to effectively convey complex financial information.

Scope of Practical Training/Articleship

Hands-on Experience: Practical training provides direct exposure to real-world accounting scenarios.

Skill Development: Enhances technical and soft skills essential for professional growth.

Industry Insights: Offers a deeper understanding of industry operations and challenges.

Client Interaction: Enables trainees to interact with clients, understanding their needs and expectations.

Networking Opportunities: Builds connections with professionals, potentially aiding future career prospects.

Application of Theoretical Knowledge: Allows trainees to apply classroom learning in practical situations.

Proposed Changes in CA Training Life Cycle

Aspect Existing Proposed
Commencement of Articleship Foundation Route: After passing either or both the groups of Intermediate along with completion of Integrated Course on Information Technology and Soft Skills (ICITSS).

Direct Entry Route: After registration to Intermediate Course and completion of ICITSS.

Foundation and Direct Entry Route: After passing both the groups of Intermediate and completion of ICITSS.
Duration 3 years 2 years
Leave 1/7th of the period of Articleship. 12 leaves in a year.
Industrial Training Last 9 to 18 months of Articleship. Last 9 to 12 months of Articleship.
Eligibility to appear for CA Final Exams After completion of 2.5 years of articleship. After 6 months from the date of completion of articleship.
Training after CA Final Exams 6 months after attempting CA Final Exams if the period of 3 years of articleship is not completed before attempting CA Final Exams. 1 year under a Fellow CA in practice, after passing both groups of CA Final Exams, only if applying for Certificate of Practice.

Reforms to Practical Training Proposed: Pros

  • Pros Examination Free Training: After completing both Intermediate sets, articleship starts. CA Final Exam eligibility is confirmed 6 months into articleship, allowing focused practical training without exams.
  • Savior from Unnecessary Principal Exploitation: With a two-year articleship, Articled Assistants gain more varied learning experiences compared to the previous three-year duration.
  • Focused Academic Performance: Beginning an articleship after passing both Intermediate groups allows students to focus academically without work-study pressure.
  • Sufficient Time for Exam Preparation: The plan mandates a 6-month articleship before CA Final Exams, allowing students ample time for effective preparation.

Reforms to Practical Training Proposed: Cons

  • Restriction on Leaves: During the two-year articleship, students can take a maximum of 12 days off each year, with no periodic tests.
  • Lack of Exposure Due to Time Constraints: Chartered Accountancy offers diverse fields like tax, audit, and project financing. Articleships introduce students to these areas, aiding career specialization.
  • Delayed Articleship Start: Delaying articleship until passing both Intermediate groups can prolong CA Final attempts and overall course completion.
  • Reduced Time to Learn Office Ethics: Articleship provides technical exposure and teaches communication, teamwork, and problem-solving. A brief stint limits real-world learning opportunities.

Thus, the new education program shortens articleship to two years, offering CA candidates more choices but also some challenges.

Salary/Stipend During CA Articleship Training

1st year: 2k–3k

2nd year: 3k–5k


CA Articleship not only helps you become a better professional but at the same time guarantees that the theory taught in the books is put into practice so that the concepts become deeply established in the minds of the students. This hands-on learning prepares students for real-life challenges in professional life.

Important Note: “Push yourself because no one else is going to do it for you.”

Read More Blog:

CA Intermediate Exam Pattern 2024 ICAI Based

CA Intermediate Syllabus PDF 2024

Frequently Asked Questions

Ques1: What are the new rules in an articleship for CA 2024?

Ans1: One can do practical training only after clearing both the groups of CA Intermediate and after completing ICITSS. Practical training is reduced to 2 years from 3 years.

Ques2: What will be the duration of my articleship if I clear one group of CA Inter in November 2023?

Ans2: Your eligibility to join the article ship under ICAI rules comes only after clearing both groups of the CA Intermediate exam and completing a 4-week course on ICITSS.

Ques3: Can direct entry CA students register for May 2024 in the new scheme?

Ans3: Yes, direct entry CA students can register for May 2024 in the new scheme to start their articleship after registration. The last date for registration for May 2024 is August 31, 2023.

Ques4: What is the last date for CA articleship registration in 2024?

Ans4: The last date for CA articleship registration in 2024 is August 31, 2023.

Ques5: What will be the registration fee for the CA articleship?

Ans5: The Articleship Registration fee is INR 2000/-

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