Industrial Training Process in CA course


Chartered Accountant course is one the best course if an individual wish to be the in the field of Finance, accounting or Audit. The course offers multiple opportunity to individuals giving a wide range of experience across audit and accounting. Before getting the charter a candidate must do a practical training for at least three years. Every candidate has the privilege to a do an industrial training in the last year of article ship which usually last between nine months to a year. The training is received under the mentorship of a member of institute.

The Industrial Training

According to ICAI any candidate or articled clerk who has cleared intermediate examination or Professional Education is eligible for industrial training and must opt for it at his decision. The article is supposed to do the industrial training under an associate, who has been a member of the CA institute for at least 3 years.
The training can be in any commercial, industrial or financial organisation which has at least 1 crore in fixed assets or 10 crore of turnover or paid up share capital of 50 lakh, approved time to time by the council.

During his training the article learn a lot about daily functioning of an organisation than just financial conventions and laws. After finishing the industrial training, the article need to preserve work related details of industrial training. The member under whom the article completed his training will then issue the article a certificate under Form No. 105. After satisfactory completion of the training the article is given certificate for completion of training.

Industrial Trasining Process in CA



Industrial Training criteria

  1. All articles post clearance of Both Groups of the Intermediate, Professional Education Examination and Professional Competency Course.
  2. The article clerk must be in the last year of practical training.
  3. The article clerk must also inform the associate member at least three month before the commencement of training.
  4. The industrial training period must not be less than nine months.
  5. The associate member to train an article clerk must be a member of the institute for at least three years and can train two article clerks at a time.
  6. Submit Form 104 to institute’s office within 30 days of the commencement of training.
  7. The company providing the industrial training must be from the institutes approved list.
  8. Student can also pursue one course with the permission of the institute. The article clerk must submit Form No. 112 to apt regional office. The student will receive an official approval within a month. If the article clerk fail to intimate the institute about pursing another course, the institute may derecognise the training that article went through during that period.



The aim of CA institute is to provide best knowledge to its candidates about the how industries operate. Industrial training can really help shape the work philosophy of a candidate who wish to pursue a lucrative career in the industry as they learn the fundamentals. It also help a candidate build industry connection which would prove beneficial after completion of the course.


written By:-  Yash Shah

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