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CA Students after clearing any group of CA-IPC [or] after clearing both the groups [or] students who enters into CA Profession by Direct Scheme, always come with the doubt of...

Which Chartered Accountant Firm they need to get associated...!!!
Whether the Firm must be Big or Small !!!
How long the Work will be...!!
Whether they provide allowed leave of 6 Months or not..!!!


You would also have a lot of such doubts regarding CA articleship.

We will provide certain things that you should know before joining articleship.

1. Selection of CA Firm

Every CA Student who is in search of CA Firm might be in a Big dilemma of Selection of CA Firm. In every firm there will be some Advantages and Disadvantages. You shall enquire on your own the Pros and Cons of firm either by asking Article students who are working in the Firm in which you are interested to join or through your friends. 

Some of the students try to search for Good CA Firm. Those people should know one thing that what is meant by that "Good" from their Point of view

i.e. either in Terms of
Having Tonnes of work [or]
Stipend [or]
Leaving home @5pm etc.,

Simply all CA Firms will have sufficient audits, but some may not. So select the CA Firm based on Firm's experience and also based on Number of audits.


2. Availability of Work

Before joining into CA Firm, One must know about the number of audits a CA Firm owns. Of course, All the time firms will not have the same type of  audits and same number of audits through out.

Most of the firms will have Tax Audit files [i.e. Preparation of Financial Statements, Form 3CD, Form 3CA & Form 3CB etc.,] 

Based on potentiality of a firm, some of CA firms will have Internal Audits [i.e. Verification of Assets & Liabilities, Vouching of Income & Expenses, Stock Audits, Debtors ageing analysis, Stock Reports, Financial Reports, Agreements, Contracts etc.,] 

Some of the firms have Statutory audits of banks for certain number of years i.e.  either for 1 year or for 2 years or so, because normally bank audits are normally on a rotational basis. 

3. Leave 

Normally Auditors are not much interested to sanction leave to their Article Students for many reasons. 


Normally Exam leave will be given as per ICAI Rules only. But some firms may provide additional leave depends on how well you perform during the work period.

Don't expect any other extra leaves for coaching purpose or Examination purpose.

4. Travelling

Is Travelling your Passion..!!!
Love to visit new places...!!!

In articles period, Most of the Cases boys will be allowed to go outside and Work.

But it's not a Roller Coaster trip [or] Friendly trip...

You shall have to adjust to the circumstances of that place, sometimes you might have to migrate to an audit in villages as well.

So, be prepared for Outstation works also.

You must feel that it's a Great opportunity to enjoy Village atmosphere since we are stuck everyday with Loud noises, Pollution etc.

5. Not preferred in Big 4

The main disadvantage is that department-wise work will be allocated and your scope is confined to that department only. 

For example, If your work allocation is related to Receivable Department, you will become perfect in Receivables but you will gain no knowledge in other areas. But when it comes to a smaller firm, you are normally exposed to ALL areas of work unlike in Big 4. That will become certainly a great advantage to CA aspirants. 

6. Not interested Work Area

Most of the CA's will limit their scope of work to certain areas like Accounting or Taxation or Auditing but they don't concentrate on all areas. Normally an Articled Student will have to go through not only with the above areas, but also with Information Technology. As an aspirant you have no choice except to accept the whatever work is assigned to you. 

As an Army Man, Every day you will have to get ready to face the Challenges of new work. So, Be prepared for it.

Simply, "Less options but More opportunities in learning stage for CA Article students ".

7. Practice [or] Employment

As an Articled student you should be clear about the Career option as to whether to settle as a Practicing Chartered Accountant or Employee.

> If you choose your career as a 'Practice', then, You must obtain vast knowledge of all practical areas of Accounting, Taxation etc.

You need to get remembered 100's of Section numbers on your lips, otherwise your clients feels in their mind as " Is he a CA". So don't give that chance to Clients & Try to get remembered the Sections from now and improvise the Profession as well.

> If you choose 'Employment' as a Career option, sometimes you may not have the chance to work in all the areas.

In Public Sector Undertakings [PSU's] or in MNC's, mostly your work is very limited.

Eg: In case you appointed in Accounts Payable Department, you will be permitted to work only for 'Payables' which is very narrow area in Accounts and for no other arears of the work you are responsible.

If you have been appointed in the Service Taxation area, your job is only to look after the matters relating to 'Service Tax'. But you are not responsible for Excise, Customs, CST and VAT etc.


Choose Better & Live Better
Happy Articleship :)


Published by

CMA Sravan Kumar
(Accounts Manager)
Category Students   Report

6 Likes   112 Shares   68676 Views


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