CA articleship in Agra: how to choose the right firm in 2026

Choosing a CA firm in Agra for articleship comes down to five things: the kind of work you will do, who will supervise you, the stipend, travel time, and whether the firm's practice matches the career you want after qualifying. Under the ICAI New Scheme, articleship is two continuous years, so the choice shapes most of your practical learning.

When can you start articleship under the New Scheme?

Under the ICAI New Scheme of Education and Training, a student can begin practical training only after passing both groups of CA Intermediate and completing ICITSS (the Integrated Course on Information Technology and Soft Skills).

Point	Position under the New Scheme
Duration	2 years of practical training
Eligibility	Both groups of CA Intermediate passed, ICITSS completed
Leave	12 days in each year of training
Industrial training	Optional, 9 to 12 months, in the last part of the 2 years
Registration	Online, through the ICAI Self-Service Portal (SSP)

Because the training is now shorter and continuous, start looking for a firm while you wait for your Intermediate result. Most students in Agra finalise a firm within weeks of the result.

What kind of work will you actually do?

This is the most important question. Ask the firm what an articled assistant does in a typical month. In Agra, most practices handle a mix of:

• Audit – statutory audit of companies, tax audit, bank and stock audits
• Income tax and TDS – returns, computations, notices and assessments
• GST – registration, monthly returns, annual returns and reconciliations
• Company law and ROC – incorporation, annual filings and event-based forms
• Accounting – bookkeeping, finalisation of accounts and payroll

A firm where you only enter data or file returns mechanically will not prepare you well for the Final examination or for practice. Ask whether articled assistants work on audit files from planning to report, and whether they draft replies to notices.

Large firm or small firm: which suits you?

Factor	Larger firms	Smaller and mid-sized firms
Exposure	Often deep in one area, such as statutory audit	Usually broad, across tax, GST, audit and ROC
Clients	Larger companies and groups	Proprietors, firms, LLPs, private companies
Supervision	Through managers and seniors	Often directly by the partners
Responsibility	Defined role in a big team	End-to-end handling of smaller assignments

Neither is better for everyone. If you want to join industry in audit or reporting, depth matters. If you plan to start your own practice, breadth and direct contact with clients matter more.

Who will supervise you?

Your principal is the Chartered Accountant under whom your articleship is registered. Ask how often you will work directly with the principal or partners, and who reviews your work. You can check a Chartered Accountant's membership details on the ICAI website before you register.

What stipend should you expect?

The minimum monthly stipend is prescribed by Regulation 48 of the Chartered Accountants Regulations, 1988 and depends on the population of the city where you serve. On 25 June 2026, ICAI published a draft amendment proposing higher minimum rates for the two-year training. Those rates become applicable only from their final publication in the Gazette, so check the ICAI website for the position on the day you register.

Firms are free to pay more than the minimum. Ask for the stipend for each year, and whether any additional amount is linked to your academic record, before you sign the articleship deed.

How far is the office from home and coaching?

Agra is spread out. A daily commute from Kamla Nagar or Sikandra to Sanjay Place or Tajganj during peak hours takes time you will need for self-study and Final coaching. Check:

• travel time at office hours, not on a Sunday
• the firm's office timings and whether they follow ICAI's working-hour norms
• whether field visits for audits are within Agra or involve outstation travel

Questions to ask in the interview

1. What did your last two articled assistants work on in their first six months?
2. Will I work on audits from start to finish?
3. Who reviews my work and gives feedback?
4. What is the stipend in each year?
5. Can I take up industrial training in the last part of the training?
6. How does the firm handle leave before the Final examination?

Red flags to watch for

• A firm that asks you to sign the articleship deed without discussing the work
• Promises of "no attendance needed" – ICAI requires genuine, full-time practical training under the principal
• Stipend below the ICAI minimum, or paid irregularly

If you are considering articleship in Agra, our page on articleship opportunities at the firm explains the work, stipend and how to apply. For a broader view of tax compliance work you will see during training, read Income-tax Act, 2025: tax year, regimes and ITR.

The information in this article reflects the law as on the date of publication and is for general guidance only.

CA. Kunal Darwani

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