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Responsibility is a very heavy word. Chartered Accountants are known as creamy layer of society. There is a big responsibility on their shoulder which is not only towards their profession but also towards the society. In profession responsibility or say duty is not limited towards give true and fair view of financial statements or fulfills the assignments sincerely & honestly also to give adequate training to articles. Responsibility towards the society is somewhere similar to the responsibility towards the profession. To build a strong nation a CA have to create more and more CA to serve the society.


In India total number of CA’s are nearly about 1.65 lacs but the paradox is that approx 20,000 CA’s are in practice which is less than 15% of total CA’s. In current scenario most of students go for JOB. Very few students want to do their own practice. No doubt after the Globalization, entry and exit of companies in India become easy. Good working culture, International exposure and lucrative packages attract students towards it. But the question is whether own practice also provide above discussed benefits? YES it can. What make students run towards service or job? There are so many reasons. But the Important reason is inadequate articleship training.


As per one of the former president of ICAI a CA have to invest in their articles. They have to train them adequately. They have to understand their responsibility and provide   wide exposure to articles in all fields.


How can CA fulfill their responsibility?

Success or Failure of a student is depends on their teacher. If teacher don’t teach good than performance of student also degrades. Relationship between CA and Article are similar to student and teacher. CA is creator of article’s future. Article is like a rough diamond and its principal have to shape it.


Let us take one by one issues related to responsibility.


  1. RELATIONSHIP: - After passing IPCC a student join articleship. Average age of articles at that time is below eighteen. At this age students are immature Students come from different locations and background. CA’s have to treat articles as their own child. No doubt articles commit mistakes or sometime hurt ego. But whether scolding or criticizing is a good measure to improve them? According to Dale Carnegie scolding and criticizing makes anybody de-motivated and unproductive. But if these are in acceptable limit this can provide good results.


Favoritism in office is the biggest problem. This is bad not only for staff but also for future of office. Sometimes CA’s give preference to students who joined on the basis of reference and flatters type in nature. This only creates dissatisfaction among staff. CA’s have to provide equal opportunity to all articles. Everybody have its own limitations and cannot be good in every field. Bosses have to recognize their limitations and have to allot work by keeping in mind their limitations. For example if any article commutes from outside the city where office is located than work should be allocated to him by consider his place of residence. So that he can complete the assignment more effectively and time.


Treating article as servant and get personal work from them is only spoils future relationship. Its effects image of boss and its practice in long term. CAs have to make their way easy not difficult.


  1. STIPEND: - The biggest motivating factor for DUMMY articleship is low stipend rates. Even these are less than the per month wages of an unskilled labour. In general CA’s pays stipend which is less than 2% of their professional income.

Low stipend rates are only EXPLOITATION OF ARTICLES. The biggest defense to CA’s for low stipend is Institute guidelines regarding stipend rates. My dear CA’s institute only recommends minimum stipend rates. It doesn’t means that you cannot pay higher than minimum. However its humble appeal to ICAI for increasing the stipend rates to make articleship more attractive. Even rates should be such that articles can bear their daily expenses in this highly inflator economy.


It has also been seen that CA’s feel uncomfortable while reimbursing the Conveyance to articles. Doubting of over invoicing of conveyance bill is often seen. If stipend is good than need of over invoicing of conveyance bill doesn’t arises.


Money is the major motivating factor for any job. Professionals have to understand their responsibility and pay enough stipend to articles which motivate them to work.

  1. STUDY TIMINGS: - For passing CA exams one have to study hard because of bulk and technical nature of syllabus. During articleship period very less time is available to students for study. Situation becomes more critical when anybody have to work at odd hours in office.

Generally students attend coaching classes which conducted during early mornings or in late evenings. Sometimes class timings are clashed with office timings. For example if a class is started at 6.00 pm in evening and office ends on 6.15pm. Than there is a clash between office timings and class timings. In that case CA’s should have to be some lenient. They have to allow articles 15-20 minutes early leave from office.


Major reason is that article cannot work efficiently at these timings because of eagerness and hurry. However I am not in favour of sacrifice in articleship timings because of coaching classes except acceptable 15-20 minutes.


Many students do self study. But this can be possible if they get proper time from office. To promote self study culture among students CA’s have to provide them proper time for study.


CA’s have not to forget if they give appropriate time to students for study and coaching classes results not only good performance of students but also increase REPUTATION OF FIRM.


  1. EXAM LEAVE :Exam leave is that period when student prepare himself for exams. An average student requires 3-4 months of exam leave. Without adequate exam leave it’s difficult to imagine for being pass.


CA’s have to make sure whether they are giving appropriate time to students for preparation of exams. Mostly firms understand the need of exam leave and this is the good thing of the course.


  1. EXPOSURE: - Articleship for a student is like a gold mine. It’s the period where a person can realize its strengths, weakness, passions, hobbies etc. And how much gold can extract is depend on the exposure provided to him.


Now a day’s biggest problem of profession is CA’s are not able to provide adequate exposure to their students. One of the main reasons for students are not coming in practice is lack of exposure. During articleship period students haven’t get that type of exposure which creates qualities of a good practitioner. Beside the reason of not adequate work, there are other reasons for bad exposure like favoritism, egoistic nature of boss, traditional thoughts etc.


Its not possible that article get work of every type. But sufficient exposure should be given which make them confident in that respective field.


A try has been made to discuss the major responsibilities of CA’s towards the articles. They have a responsibility to shape the rough diamond and make them capable. But this doesn’t deprive the responsibility of article. Articles also have responsibilities like sincerely completion of work, Non disclosure of the office secrets etc. They have to make sure whether they are discharging their duties sincerely before pointing finger on their boss. Responsibilities and duties of articles will be discussed in next articles.





Email ID: gaaurav.champion@gmail.com

Face book: gaurav.krazzy@rediffmail.com




My article on ARTICLESHIP – THE GOLDMINE published in CACLUBINDIA.COM on 18th April, 2011. I received numerous mails from students. Most of the mails received are about the biased behavior of the seniors and bosses. It makes me realize to aware CA’s about the responsibility towards their Articles. After getting inspiration and response from my previous article, this one is presented before you.


Views expressed in the above article are personal in nature. These are based on my experience, knowledge, understanding and failures. Readers views may be different and don’t require any arguments.


Intention of the article is to make a friendly atmosphere between Article and CA’s. A try has been done to make aware CA’s of their responsibility. Writer haven’t written this article for hurting anybody emotions and feelings. A humble appeal is don’t take anything personally and otherwise.

Published by

Gaurav Arya
Category Students   Report

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