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Problems faced in CA Articleship by Training Students – Solutions

Solutions for Problems faced by Articleship and CA Students

Today here I’m posting about the problems, which is generally faced by CA Students during their Artilceship training. Following difficulties have been persistently faced by the CA student’s community in course of their pursuing their studies and article ship training. The Institute of Chartered Accountants of India should consider appropriate solutions wherever possible.

Difficult Transfer Procedure

The Institute had restricted the Transfer of Articles w.e.f. April 1, 2009. Due to this restriction, various students are now being forced to continue working under their present principals even though they are not satisfied with their article ship. Due to this, the principles are exploiting their articled assistants, not only physically but mentally too, to work under the terms & conditions that suit the principals. Hence, the principal are enjoying a dominant position & the students are feeling totally handicapped.


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This is one of the biggest problems among the student that, they are not aware about the procedure need to be follow in certain matters. Transfer Procedure is one of the typical process where, student need to suffer. Here, I am trying to simplifying it. Student should note that the benefit of Transfer will be availed in only first year of articleship.


Step 1: The articled assistants are required to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.

Step 2: The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper along with the recommendation / consent of the Principal for transfer / termination of articleship accompanied by evidence / proof (self-attested by the articled assistant) to the satisfaction of the Institute be made. Request for transfer not accompanied by consent of Principal shall not be accepted.

Step 3: In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.


Consequences faced by articled assistant while taking transfer:

  • From the above analysis we can easily say, ICAI restricted the rights of the articled assistant in compare to a Chartered Accountant for the norms and procedural aspect.
  • Without consent of the current principal, an articled assistant cannot proceed further. This is one the biggest downfall in the procedure, because where an articled assistant is working with such a low stipend and willing to transfer, how can a person (principal) allow him to do so. This is the matter to think
  • In major cases, ultimately articled assistant suffered because he could not get the transfer on the time and it can make impact on his further studies as well as it increases mental pressure.

Irregular/ Non-payment of Stipend

This is one of the most common problems of all the students. In many cases, the principal is not paying any stipend to the articled assistants. Also, various principals are making deductions from the minimum prescribed stipend amount for leaves that are available to the articled assistants i.e. even if the articled assistant has not taken any excess leave still amount is being deducted.


In such a case, articled assistant can complaint to the council and many positive cases are in front of us where ICAI stand with an articled assistant in this matter. In this matter, ICAI conduct an investigation and on the basis of facts they penalize the principal for any misconduct. So, be bindass and if you are also facing this problem then you can draft letter or can complaint to ICAI in this matter.

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Low stipend

The minimum stipend of Rs. 1,000/ 1,250/ 1,500 prescribed by Institute of Chartered Accountants of India is not enough to even meet for the conveyance expenses of articles. In view of increasing inflation, it becomes nearly impossible for a CA student to even meet his basic requirement from this stipend.


  • ICAI announced the increment of the stipend for many times, as and when new president of ICAI elected this issue was arise and then they forgot to increase the stipend. In this matter articled assistant cannot oppose his principal because this scale of stipend is pre-decided by ICAI itself.
  • Many a times student uses their vehicle for reaching towards office, I advice them to use public transport for saving the money.
  • ICAI said that, an articled assistant is allowed for the conveyance expenses from his pocket, means a principal must reimburse the conveyance expenses to articled assistant for his official work.

Consequences faced by articled assistant in this matter:

We are in such a profession where the future of our profession is not treated in the professional manner. I came across many cases where, principal earning huge amount of money but when it times to pay stipend, they struck the articled assistant and neglect his professional duty. We all know that CAs, especially practicing CAs are not that poor to avail negligible stipend.

Lack of quality training

In offices, the principals are taking undue advantage of their trainees by delegating their personal work to them just for the sake of keeping them occupied. The students are being forced to follow their orders just because they have no other choice. Some Members are also using their Articled Assistants as Office Boys & Personal Assistants which is totally unfair on the students.


  • ICAI is strict about this, when a CA is willing to take advantage and divert his personal responsibility. For information, it is also professional misconduct.
  • I came across to such a case, where an articled assistant was treated as peon and also cleans the floor as well as serving the tea and beverages to clients. In this matter a principal should change their mindset and need to come out of only money making to save their own profession.
  • A practicing Chartered Accountant cannot take advantage of articled assistant to achieve his personal aims.

Leave During Exams

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Clearing the CA Examination requires a lot of hard work especially in the modern age of cut-throat competition. Students need at least 3-4 months to prepare themselves mentally for the exams but the principals do not understand this & hence they deny their articled assistants from taking sufficient leaves during the exam season. This adversely affects the performance of students in the crucial CA examinations.


  • Many of the articled assistant even don’t know how many leaves they can be availed during the period of articled training. In simple language, one-sixth of the period served can be availed as leave during the training.
  • An articled assistant can easily crack the course of CA Final within the period of traning, because majorly 182 days’ leave and practical exposure during the training is more than sufficient.
  • Articled assistant should come out from the mentality to just pass the course and think beyond it, because this profession based on utmost professional knowledge rather than only passing and marks achieved throughout the exams. Student should change their mindset about this.

Timings of Articleship Training

35 hours of article ship training in a week are very high considering the amount of coaching a CA student is required to undergo. Even when there is not much audit work, still the students are forced to sit in their respective offices & do some other unofficial/personal work of the principal which in no way is related to practical training. This results in wastage of precious time of the students which could otherwise have been utilised in studying.


While during the training, if there is not much work, in that case, student can read books related to studies. Many of the student failed to choose proper coaching where they are willing to finish their course not to teach. So, it is humble request that try to study by self to improve your knowledge and practical exposure.

Discrimination amongst Articles

It has been found that some Articled assistants enjoy a superior position than others just because they are the relatives/close friends or are of the same caste of the Principal. Such discrimination is totally unhealthy especially in a professional course like CA.


Try to choose articled training after asking the articled assistant already serving there. On the basis of work and the experience of the senior articled assistants, choose wisely. Many times principal allow articled assistant of his relatives and close relative, and behaved biased toward him/her, in this matter, a principal should change the mindset and try to be equal to every articled assistants.

Other problems may include:

  1. Lack of good library facilities.
  2. Expensive private coaching centers.
  3. Irregular working hours.
  4. No Time For Family And Friends .

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