About CA Articleship Articled Audit Clerk

01. About CA Articleship Articled Audit Clerk

The pursuance of the final Course involves compulsory theoretical education and practical training which run concurrently for a period of three years.

After passing PE - II, candidates are eligible for registration as articled clerks/Audit Clerks for practical training and for admission to the Final course.

Articled Clerk

The Articled Clerk is a trainee attached to a practicing Chartered Accountant under a Deed of Articles for the duration of the training, namely, 3 years.

Audit Clerk

An Audit clerk is a person who has served as a salaried employee for a minimum period of one year under a practicing chartered Accountant or a firm of Chartered Accountants in practices, on a monthly remuneration not below Rs.1,500 per month in cities with a population of one million and above and Rs.1,000 p.m. in other places.

Such a person is provided with an opportunity of becoming a Chartered Accountant by registering himself as an Audit Clerk for practical training under the concerned Chartered Accountant or the firm of Chartered Accountants in practice wherein the Chartered Accountant is a partner. A slightly longer period of training, namely, 4 years, is prescribed in such a case.

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