In the view of the writer, apart from this not helping to gain any practical knowledge, this activity is not permissible by the institute and can cost the student his entire career. Many a times the students decide to get registered for the articleship training under a known/relative practicing CA and chose not to actually undergo training(Dummy Articles). Guidance/opinion can be sought from various seniors or students who have already done their articleship or are in process of completing it. This decision should not be taken based on the convenience that would be available to the student during his articleship, but should be based on the quality of the work that the student intends to learn. Just like utmost care is taken by the parents to decide which school/college should the child study in, the decision of selecting a place to do articleship must be decided with utmost care too. Practical training helps to inculcate a disciplined attitude for smart work and develops the necessary skill for the application of theoretical knowledge to practical situations.

The disparity in the salaries offered at the campus highlight this difference. The potential employers invariably examine whether the CA has the conceptual clarity and more importantly knows how to apply the theory learnt. Both theoretical and practical aspects should go hand in hand to become an extra ordinary professional.Īs swimming cannot be learnt just by reading a book on how to swim, one has to actually jump into the water to learn swimming, likewise just obtaining theoretical knowledge and writing examinations would not provide the results one would like to have. Theoretical knowledge or practical knowledge alone cannot make a perfect professional. The vast curriculum, along with the rigorous practical training requirement (Articleship), is to ensure that the competent professionals carry the baton of the profession forward.

Articleship completion form 108