👨🏫 Are you a CA planning to train articled assistants? Or a student curious about how many articles a CA can actually take in? Here's what ICAI’s Regulation 43 says — explained in simple language.
🧾 Who is Eligible to Train Articles?
Only members of ICAI — Associates (ACA) or Fellows (FCA) — who are in continuous practice, either in India or abroad, are allowed to engage articled assistants.
This applies to:
- CAs practicing in their own name
- CAs working as a proprietor or partner in a firm
📊 How Many Articles Can You Train?
Your entitlement depends on your years of continuous practice.
Here’s a quick breakdown:
TABLE – I
(For CAs practicing individually, as proprietors, or partners)
| Category | Years of Continuous Practice | No. of Articled Assistants Allowed |
|---|---|---|
| (i) | Up to 3 years | 1 |
| (ii) | More than 3 years up to 5 | 3 |
| (iii) | More than 5 years up to 10 | 7 |
| (iv) | More than 10 years | 10 |
📌 Summary
So, if you’re a new CA with less than 3 years of practice, you can train 1 articled assistant. As your experience grows, so does your eligibility.
This system ensures that students are guided by professionals with adequate experience and capacity to train effectively.
🧑🎓 At CAnnect, we believe that great articleship starts with the right match — between the mentor and the student.
Stay tuned for more updates and tips from the CA world!
✍️ Team CAnnect – Empowering the CA Internship Journey