Top Skills to Learn During Articleship for CA Students

By IIC Lakshya

03 Feb 2026

Top Skills to Learn During Articleship for CA Students

If you are pursuing a career in Chartered Accountancy (CA), you must attend the articleship. It is a mandatory requirement of the CA curriculum, which is established and managed by the Institute of Chartered Accountants of India (ICAI). Learn about the CA articleship and the skills that candidates and working professionals learn while attending the articleship.

What is a CA Articleship?

Articleship in Chartered Accountancy is one of the significant phases after a candidate clears the groups of Intermediate examination. A practical training of two years is a must when pursuing a CA course.

The training is performed under the Chartered Accountant, who is also known as the principal. They are eligible and permitted to train qualified CA candidates. You can also read about how to register for the CA exam, especially as a beginner, to understand the process.

Skills to Learn During Articleship

It is a myth that articleship is free labor, as CA-qualified individuals work for firms free of cost. However, it is much more important because it helps the candidates prepare for the real-world accounting skills and CA professional expertise.

It also guides candidates to develop communication skills and a professional attitude in the corporate world. Additionally, you should know what to carry on the CA exam day with a detailed checklist. Below are some of the significant skills that enhance the scope of the CA professionals after they complete their articleship:

Accounting and Preparation of Financial Statements

CA qualified professionals develop confidence in handling accounting tasks of clients and their business in the real world. They start undertaking work which allows them to prepare financial statements and use accounting softwares leading to opportunities in the future. Read about the CA exam dates 2026 to become more familiar with it.

Get familiar with the basic accounting software that the clients use
Handle everyday accounting tasks and transactions of clients in the real world
Prepare financial statements for clients

Audits

CA qualified professionals also learn about different types of audits, like bank audits, stock audits, statutory audits, internal audits, and tax audits. They will start working on the different types of auditing processes for real businesses with actual transactions. They can improve their communication and presentation skills.

Vouching for financial statements
Verification for the accuracy of the financial statement area or population
Meet client officials and interact with them related to business operations

Taxation Matters

There are two types of taxation, namely Direct tax (specifically income tax) and Indirect tax (specifically GST). As a CA fresher working in an articleship learn about computational and preparation of Income Tax Returns (ITR) of different entities, along with what accounting is. Articleship educates CA beginners about the following job roles and responsibilities:

Calculation of capital gains
Preparation of tax submissions to the GST department or the income tax authorities
Providing tax consultation to clients related to income tax calculation and submission

ROC Compliances

Every registered company in India needs to submit a detailed report of its business procedures called the annual ROC compliance. There is a due date prescribed by the Companies Act, 2013, and the companies' rules ans regulations under which the reports must be filed. While attending articleship, CA candidates learn about the ROC compliance filing process.

Going through the Ministry of Corporate Affairs (MCA) website
Learning about the ROC forms and all required attachments
Understanding the significance of the digital signature and the final submission

Company Formation

A Chartered Accountant is authorized to certify and approve all company documents along with the organizational registration process. Learn about the emerging finance careers in 2025, educating professionals. During the articleship process, working professionals learn about responsibilities and digital forms.

Practicality of ascertaining the Director Identification number
Learn about drafting Articles of Association and Memorandum of Association

Project Financing

Working in an articleship helps the CA freshers to understand the ropes of the job and the responsibilities of the business. Articleship offers a financial perspective of CA professionals handling business responsibilities, and how the financial perspective of the businesses can be managed.

Long-term financing of a business enterprise
Management of industrial projects and the nature of infrastructure
Preparation of cash flow projection reports
Evaluation of financial feasibility

Due Diligence

CA professionals learn about partnership, acquisition, and investment related to asset valuation and determining the valuation of subjects. As a CA working in an articleship, they get to learn about whether a decision is profitable or not. Viability of subjects or assets is evaluated by CAs; hence, due diligence is something that CAs learn in this process, leading to categorization and its significance.

Wrapping Up!

In conclusion, Articleship for a CA is not only about offering free labor but also about acquiring skills that are very helpful for establishing their future CA career. The skills that a CA professional learn in the articleship depend on the nature of their clients and the size of the company they are working for. It ensures that candidates become more versatile and responsible in their profession.

Frequently Asked Questions on Skills to Learn During Articleship

What are the 6 capitals of accounting?

The 6 capitals of accounting identified by the International Integrated Reporting Council (IIRC) are intellectual, social & relationship, financial, natural, human, and financial.

What are the 4 branches of accounting?

Accounting can be divided into 4 branches: private accounting, government accounting, public accounting, and accounting education.

What are the 9 essential skills?

Government bodies often cite nine essential skills for all candidates, and working professionals are required to have literacy, numeracy, digital proficiency, creativity, communication, and adaptability skills. This helps in adapting to any workplace, along with taking on the responsibilities of complex tasks.

What skills are best for CA students?

The skills that are best for all CA students to acquire and perform are time management, problem-solving, ethics, technical proficiency, strategic management, analytical skills, and communication.