How Many Articles Can a CA Have? Understanding Articleship Entitlement
Are you a CA student or aspiring to be one, curious about how many articles (also known as articled assistants) a Chartered Accountant can train? This is a common question, and understanding the rules is crucial for both CAs looking to hire and students seeking articleship opportunities.
The Institute of Chartered Accountants of India (ICAI) has specific regulations that dictate the number of articled assistants a CA can engage. These rules depend on whether the CA is in continuous practice or in full-time salaried employment with a CA firm.
For CAs in Independent Practice (Proprietor or Partner)
If a Chartered Accountant is practicing in their individual name, as a proprietor, or as a partner in a firm, the number of articled assistants they can train depends on their years of continuous practice. Here's a simple breakdown:
• Up to 3 years of continuous practice: Entitled to train 1 articled assistant. • From 3 to 5 years of continuous practice: Entitled to train 3 articled assistants. • From 5 to 10 years of continuous practice: Entitled to train 7 articled assistants. • From 10 years or more of continuous practice: Entitled to train 10 articled assistants. This means that a more experienced CA in practice can train a greater number of students, providing more opportunities for articleship.
For CAs in Full-Time Salaried Employment with a CA Firm
If a Chartered Accountant is working in full-time salaried employment under another CA in practice or a firm of Chartered Accountants, their entitlement to train articled assistants is based on the number of full-time salaried employees in the firm. This applies whether they are an associate or a fellow member.
• Up to 100 full-time salaried employees: Entitled to train 1 articled assistant per employee. • Between 101 and 500 full-time salaried employees: Entitled to train 100 + 50% of the number of such employees above 100 (with a maximum of 300). • From 501 or more full-time salaried employees: Entitled to train 300 + 20% of the number of such employees above 500. Additionally, a member in full-time employment with a firm of chartered accountants can train one articled assistant if they have been employed with the same firm for a continuous period of three years.
Why is this important?
Understanding these regulations can help you assess the potential for articleship opportunities.
Finding the right articleship is a crucial step. CAnnect.in is a platform that connects CA students with CA firms offering articleship opportunities, making your search easier and more efficient.
The above information is based on the Training Guide February 2025 Edition. For the latest updates, please refer to the official ICAI website.
If you’re a CA student looking for articleship — or a firm ready to take interns — CAnnect is here to help you connect the right way. — Team CAnnect