Cleared CA Inter? Congratulations. The next big decision is your articleship, and it deserves more thought than most students give it.
You will spend two years in that firm and field, and your career often grows from there. This guide is based on CA Harsh Gupta’s session on articleship and interviews, with ICAI’s rules alongside.
Last updated: 13 November 2026.
Watch the Session
In this 27 minute video, CA Harsh Gupta covers small versus big firms, choosing a domain, industrial training, SPOM and interview preparation.
ICAI Rules to Know First
These come from ICAI’s FAQ on the New Scheme of Education and Training.
| Rule | What ICAI says |
|---|---|
| When you can start | After passing both groups of Inter and completing the four week ICITSS course |
| Duration | 2 years of practical training |
| Leave | 12 days in each year of training |
| Industrial training | 9 to 12 months, allowed in the last part of the 2 years, with a minimum stipend of ₹15,000 a month |
| Before the Final exam | Training completed six months before the exam month, Advanced ICITSS done, and all four SPOM sets cleared |
ICAI has also proposed higher minimum stipends for articled assistants. Read our guide to the stipend proposal.
Small Firm or Big Firm
CA Harsh Gupta’s answer depends on where you want to be in the long run.
| Small firm | Big firm (Big 4 and top firms) | |
|---|---|---|
| Typical clients | Individuals, LLPs and small or unlisted companies | Large corporates that already have their own CAs |
| What you learn | The basics of every line: ITR, GST basics, audit and compliances | One domain in depth, as a specialist |
| Best for | Students who plan to run their own practice | Students aiming for a corporate career, or work abroad |
If you are unsure, he suggests a big firm. Moving from a big firm to a small one later is easier than the other way round.
On practice, he is frank. Building one from scratch is tough today, so he suggests it mainly if you have an established family practice to join. For a wider comparison, read our Big 4 versus mid tier versus small firm guide.
Choosing Your Domain in a Big Firm
Many students expect a Big 4 firm to teach them everything. In reality, you apply to one domain, you are interviewed for it, and you work in it if selected.
| Domain | CA Harsh Gupta’s view |
|---|---|
| Statutory audit | The safest start. You learn company balance sheets, and switching to tax or finance later is easier. It usually has more travel |
| Internal audit | He does not suggest starting here. It is not mandatory for every company and is open to other professionals too. It suits those who want to run a business later |
| GST or indirect tax | Compliance, advisory and litigation work, for those who enjoy interpreting law |
| Corporate tax | Income tax plus international tax and tax treaties. Some firms hire articles here |
| Transfer pricing | Too niche to start a career with, in his view |
| M&A tax | Big 4 firms rarely hire articles here |
Two Points Students Often Miss
First, choose the department over the firm’s name. Two years in a department you dislike will shape your career more than the logo on your offer letter.
Second, tax work is not just filing returns. He estimates filing is only 5% to 10% of the work, and the rest is advisory and litigation.
Should You Do Industrial Training?
ICAI lets you spend 9 to 12 months at the end of your training in industry instead of a CA firm. CA Harsh Gupta encourages it, because it shows you how a company’s finance team works before you choose a career.
His view is that articleship is the time to experiment. Changing fields after qualifying costs you the experience you have built.
Plan Your SPOM Alongside Articleship
You must clear all four Self Paced Online Modules before you can sit the CA Final exam.
| Set | Subject |
|---|---|
| Set A (mandatory) | Corporate and Economic Laws |
| Set B (mandatory) | Strategic Cost and Performance Management |
| Set C (choose one) | Ten electives, including Insolvency and Bankruptcy Code, International Taxation, Valuation and Forensic Accounting |
| Set D (choose one) | Four options, including The Constitution of India and Art of Advocacy, and Psychology and Philosophy |
ICAI needs 50% in each module, with no negative marking and no limit on attempts. SPOM marks are not added to your Final exam marks.
CA Harsh Gupta notes the papers have become harder, so clear them on time. Study Law and Costing properly too, since both feed into Paper 6. See our SPOM explainer and IBS law strategy.
Prepare for Articleship Interviews
Technical questions are rarely the problem, since you have studied for them. Behavioural questions are where students struggle.
- Tell me something about yourself
- Why do you want to join us?
- Where do you see yourself five years from now?
Our free CA Interview Prep checklist helps with exactly this. You choose your target firm (Big 4, mid tier or corporate), your stage and your domain, and get a checklist of what to prepare.
Its HR questions section shows the intent behind each question, how to answer and what to avoid, across general, behavioural, technical and trick questions. Build your CV with the free CA Resume Builder before you apply.
Quick Answers From the Session
| Question | CA Harsh Gupta’s answer |
|---|---|
| I had a gap between Foundation and Inter. Is Big 4 possible? | Yes. It will be tougher, but it is possible |
| I want to work abroad | Start at a big firm, and add a course such as ACCA, CPA or CFA, or an MBA |
| Should I pick the domain with the best pay? | Do not decide for a difference of 2 to 3 lakh. Pick work you can do for years |
| I am in regular college | Check ICAI’s rules for articleship. If you cleared Inter early, use your last college year for an add on course |
Frequently Asked Questions
When can I start articleship after CA Inter?
After passing both groups of Inter and completing the four week ICITSS course, as per ICAI’s FAQ.
How long is articleship under the new scheme?
2 years, with 12 days of leave allowed in each year.
Which domain is safest for articleship?
CA Harsh Gupta suggests statutory audit if you are unsure, as it is easiest to switch from later.
Can I do industrial training?
Yes. ICAI allows 9 to 12 months in industry during the last part of your training.
Do I need to clear SPOM before CA Final?
Yes. All four sets must be cleared, with at least 50% in each, before you can sit the Final exam.
Is the CA Interview Prep checklist free?
Yes. It is free on our website, under AI Tools.
Source: CA Harsh Gupta’s articleship and interview skills session and ICAI’s FAQs on the New Scheme of Education and Training.
