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IPCC results have been announced, some students could make it while others could not. Those who have cleared their exams are all set to take the next step in their career. I hope you have been able to find out a place where you are molding your future for the next three years. I hope you have begun with your articleship. 

Articleship: More than just a job for 3 years

"Articleship" The word itself holds a world in it. Most of the professional studies include a training program within the curriculum popularly known as Internship or Articleship Training. Tenure for undergoing the training varies from profession to profession, but the importance of such training cannot be denied or undermined at all irrespective of any profession.

A CA student mandatorily needs to undergo articleship training under a Chartered Accountant holding the Certificate Of Practice issued by the Institute Of Chartered Accountants Of India within the meaning of The Chartered Accountants Act 1949 after passing first / both groups of IPCC. The tenure for the said training is decided as 3 years.

The excitement of entering the professional world is different whole together. I remember, when I was on the verge of passing IPCC Gr-I, I and my friends too had some plans, but once the results declared we all ended up joining different firms. Yes, That is what is life is all about. You never know how many surprises it holds for you.

Articleship training is about the journey from Form 102 to Form 108. We all wish no one need to go for Form 109. As I said it's a separate world altogether. It contains various Flavours of Learning, Friendship, Ethics, Fun, Excitement, Jealousy, Pressure, Politics, etc.

We all have learned ABC analysis, Where Goods of 'A' Category having 10% quantity holds 70% value of the Total, Likewise 'B' Goods having 20% quantity hold 20% and 'C' with 70% quantity hold remaining 10% of value. What I feel is Workload and degree of burdensome tasks at Articleship follow the same rule. Though it is always said that and holds very much true that no work is inferior than any other work, In the 1st year of articleship where learning mode is ON a newly entered article will most probably get comparatively easier work to do which will have large quantity, will be time-consuming but won't be having that much of an impact on the end process. As soon as your seniority grows in stature the work you do become more impactful and less clumsy. You start feeling pressure when the final comment in the Audit Report is dependent on what you have observed through the Audit. And in the last and the most important year of the articleship training the 'Senior Most Article' will be supervising the newcomers and the other budding articled assistants.

But, the work is not the only product of a process named Articleship. It also has many by-products as well. Some of them can be termed as Friendship, Public Relations, Honesty, Management, Handling Alien Situations etc, and honestly those by-products are the reasons which make the articleship dynamic. Once you join the firm or a company you meet your fellow colleagues. As no human being is exactly the same as the other, every one cannot be the way you like. There are always people you like, people you don't like, people who become your friends, people who never become your friends everything. During the articleship you come across many seniors who you respect and vice a versa.


One important facet of articleship is how you handle yourself while you are at the client's place for audit, how quick and correct you can be with your decision making as it is quite unlikely that you as an article will always be accompanied by the principal or seniors. Reputation and goodwill of your Principal and the firm you represent depend on how well you carry yourself while you are out for an assignment. Situational awareness is what you gain from articles. I can personally assure one thing, that if You as an Articled Assistant have been put under the pump without any assistance, you will come out flying. Your confidence will grow like anything. What you learn with such a situation is 'Men Management'. Its how you deal with the person who knows you and not your principal. If you can 'win' the client you are almost halfway there with your success. You will thrive for such demanding circumstances in future. If you undergo the articleship training with rigor and passion you will surely be a successful professional in future.

The coin always has two sides, unless of course it is the famous coin from the movie, Sholay. With a lot of work pressure what may happen is that you may miss or tend to ignore or will be forced to ignore your studies for CA Final. Deadlines pressure, Studies, Client Files, and Changing External Environment can prove to be a tough nut to crack while you are just a 20-year kid. Missing important social events and festivals due to the unavailability of leaves puts the cherry on the top of the cake. But never the less you can always satisfy yourself with THAT clichéd line 'Kuch Paane Ke Liye Kuch Khona Bhi Padta Hai'

We, among friends, discuss the monetary reward of being an Articled Assistant is too low for 2020. And yes it is quite low but we can't do anything in that manner until and unless the council decides something in that regard. But should that really matter to you? A Big No! At this point of time, you are here to learn and not to earn. If you really want to earn something during the articleship, try earning a 'Well Done' or a 'Thank You' from your principal. (Not that the principals are rigid or unsupportive or have wrong attitude) I can guarantee with my personal experience that that 'Thank you' or 'Well Done' will give you much more happiness or pleasure than a pay cheque can ever give. I have starred a Thank You message in my WhatsApp received from my respected Principal. Even Cricket God Sachin Tendulkar during his famous retirement speech had quoted that, 'My Coach Shri Ramakant Achrekar sir, has never said well played to me during my career, I hope he does that now.' See, that is how much a well done or well played should matter to anyone. And if you can earn that during your articleship, that will be great but just like with great power comes great responsibility you should never ever be complacent, and try to match up to your own standards. Set the performance bar so high that others look up to you when it comes to dedication.


If I need to put these three years in a simple manner, I should state that on the first day at the articleship training, each and every Articled Assistant plants a tree. After planting, it is up to him that during those three years how he waters the tree, nurtures that tree takes care of that tree. And he has done all that faithfully he will get the ripe fruits from that tree after those three years of nourishment. And those fruits are nothing but Professional Success.

Thank You.

Suggestions are welcome


Published by

Dheer Thacker
Category Students   Report

3 Likes   6 Shares   32313 Views


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