Chartered Accountancy is the only professional course in the Commerce field where you are compulsorily required to undergo practical training before getting the final degree.
A student who has registered for the Chartered Accountancy course is required to undergo practical training under a Chartered Accountant after he has passed the Intermediate exam further if you have registered under CA course through Direct entry route then you can commence immediately after registering for Intermediate / IPCC Course and successful completion of Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) / ITT & OC, you can commence Practical Training.
Now let’s see how many articles a practicing Chartered Accountant can registered under him/ her:
(Applicable to members practising the profession of chartered accountants in his individual name or as proprietor as partner)
| Category | Period of Continuous Practice | Entitlement of articledassistant or assistants |
|---|---|---|
| (i) | An associate or fellow in continuous practice for a period upto 3 years | 1 |
| (ii) | An associate or fellow in continuous practice for any period from 3 years to 5 years | 3 |
| (iii) | An associate or fellow in continuous practice for any period from 5 years to 10 years | 7 |
| (iv) | An associate or fellow in continuous practice for any period from 10 years | 10 |
To read about Industrial Training and more on articleship Visit: https://app.icai.org/faq
