15 June 2012
Sir, i have been working in a firm in agra and want to terminate my tranfer it in a dummy training as i m not able to concentrate a bit on my studies..also the work in the firm is more like vouching...n repetitive...n im actlly not gaining any experience as provided by delhi based firms..as my plans are to work in delhi as a c.a....pls advice me whether i should terminate my articleship n tranfer it to dummy and concentrate on my studies to clear both groups in one attempt....plss help me
16 June 2012
No one will tell you to start your training as a dummy article. It is not in ethics. Vouching is must to gain experience. All CAs are doing that only as a basic. You are definitely not understanding meaning of vouching else you will never complain for this. By vouching only you will be able to get the full information of the client business and you partner will confidently sign the report. For study I only suggest to start it now and discuss about this with your Principal he will definitely give you an alternate ideas/ suggest for study. You will find the coaching classes timing normally falls in prior to office and after office timing.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
30 June 2012
but sir with training v r not left with any time fr self study....n doing repetitive vouching hw is gng to hlp me....i hv already dne one yr of trang...n wht i ws planning to do industrial trng fr the left one ....sir nw if i do this one yr of articleship as sort of dummy...it ll help me getting hold of my studies n i cld proper do indstrial training....sir do help me with ur advice...pls do tell me if i m rght in my plan
02 August 2025
I totally understand your concern about balancing articleship work and studies — it’s a common challenge many CA students face.
Here’s my take:
1. **Articleship is a vital learning phase**, and even though vouching seems repetitive and time-consuming, it builds a strong foundation in understanding financials, audit, and client business. It’s not just “busy work” but a crucial skill.
2. **Dummy articleship** — i.e., doing articleship without actual practical training — is generally discouraged and not looked upon favorably by ICAI. It can affect your experience quality and might even create issues during assessments.
3. If you’re feeling overwhelmed with time management, try to **talk openly with your principal**. Many firms allow flexible working hours or lighter audit work to accommodate study time, especially if you communicate your plan.
4. **Industrial training** is a good option, but remember it is also practical experience. If your goal is to strengthen your audit and accounting skills, continuing with articleship and simultaneously planning your studies smartly (like coaching early mornings or late evenings) is better.
5. **Terminating your articleship just to do dummy training might delay your CA journey** because you will lose precious practical experience and might have to explain the gap or dummy period to the institute.
6. Plan your schedule strictly — allocate fixed daily study hours, maybe reduce non-essential activities, and seek help from peers or mentors to stay on track.
**Bottom line:** Don’t run away from practical training. Try to manage both by communicating with your principal and adjusting your study plan. If still you feel stuck, consider industrial training but avoid dummy articleship as it’s not advisable.
Would you like tips on time management for balancing articleship and study?