Question 1

When should I start applying for articleship?

Accepted Answer

Start 2–3 months before you clear both groups (or your last exam attempt). Firms close seats quickly after results, so shortlist firms and prepare your CV in advance.

Question 2

Big 4 or mid-size firm — which is better?

Accepted Answer

Big 4 offers brand value and structured exposure in one service line; mid-size firms give broader, hands-on exposure across audit, tax and compliance. Choose based on the specialization you want.

Question 3

Can I switch firms during articleship?

Accepted Answer

Yes — ICAI allows transfer in the first year with relatively few conditions, and later only in specific circumstances with permission. Plan carefully before committing.

Question 4

What is industrial training and who should consider it?

Accepted Answer

Industrial training lets you spend 9–12 months of your last articleship year in a company. It suits students aiming for industry roles (finance, FP&A, internal audit) rather than practice.

Question 5

How long is articleship under the New Scheme?

Accepted Answer

2 years, down from 3 years under the old scheme.

Question 6

What are normal working hours?

Accepted Answer

35 hours/week, excluding lunch, per ICAI norms.

Question 7

How many leaves am I entitled to?

Accepted Answer

12 leaves per year.

Question 8

Is the E-Diary mandatory?

Accepted Answer

Yes, mandatory for articleship commencing from 1 January 2026.

Question 9

What are the subjects in CA Intermediate under the New Scheme?

Accepted Answer

Six papers across two groups — Group 1: Advanced Accounting, Corporate & Other Laws, Taxation; Group 2: Cost & Management Accounting, Auditing & Ethics, Financial Management & Strategic Management. Check the Tracker for the unit-wise breakdown of each paper.

Question 10

What are the subjects in CA Final under the New Scheme?

Accepted Answer

Six papers across two groups — Group 1: Financial Reporting, Advanced Financial Management, Advanced Auditing & Professional Ethics; Group 2: Direct Tax Laws & International Taxation, Indirect Tax Laws, and one elective paper (e.g. Risk Management, Economic Laws).

Question 11

Which syllabus applies to my exam session — May, September or November?

Accepted Answer

ICAI notifies the applicable syllabus and any amendments session-wise. Check Updates for the event calendar and Study material & papers for your session before planning revisions.

Question 12

I'm on the Old Scheme — how do I transition to the New Scheme?

Accepted Answer

ICAI provides a conversion scheme mapping old-scheme papers and credits to the New Scheme. The key changes: articleship drops from 3 to 2 years, and paper groupings change. Verify your exact mapping on the ICAI portal before registering.

Question 13

How many attempts do I get at each CA level?

Accepted Answer

Your registration is valid for a fixed period (e.g. 4 years for Intermediate, extendable on revalidation) — you can attempt every session within that validity. There's no fixed cap on attempts, but each revalidation has a fee.

Question 14

Does the CA syllabus change every year?

Accepted Answer

The core scheme stays stable for years, but ICAI issues session-wise amendments — especially in Taxation (Finance Act updates) and Law. Always check the applicable amendments for your exam session, not just the base syllabus.

Question 15

Are RTPs important for exams?

Accepted Answer

Yes — Revision Test Papers reflect the applicable amendments and the question style ICAI expects. Examiners often mirror RTP questions, so cover the RTP for your session alongside past papers. The Tracker's revision stages are built around this.

Question 16

What is the exam pattern — how many marks for MCQs vs descriptive?

Accepted Answer

Under the New Scheme, select papers include 30 marks of MCQs (case-study based) with the rest descriptive. The exact split varies by paper and level — confirm the pattern for your session in the ICAI exam notifications.

Articleship & Industrial Training

Statutory Audit

Direct Tax

Indirect Tax (GST)

Transfer Pricing & International Tax

Forensic Audit & Investigation

Management Consulting

Corporate Finance

Financial Reporting (Ind AS)

Internal Audit & Risk

Practice / Entrepreneurship

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