Understanding the eligibility criteria for Chartered Accountant (CA) Articleship is crucial for those navigating the journey towards becoming a practicing chartered accountant. This guide aims to clarify common queries and provide a comprehensive overview for both IPCC (Intermediate Public Financial Control) and Intermediate candidates seeking to pursue articleship after clearing group exams.

Eligibility for Chartered Accountant Articleship

For both IPCC and Intermediate candidates, the key to securing articleship lies in meeting specific eligibility criteria. Whether you have cleared IPCC Group 2 or Intermediate, you are eligible to start your articleship, provided you meet the following conditions:

For IPCC candidates, the due date for the old syllabus IPCC must have expired by May 2020. For Intermediate CA, you can directly start your articleship after passing any of the CA IPCC or Intermediate exams. For those who clear Group 2 of IPCC, while the syllabus has shifted, you can still start your articleship after completing ITT (Instant Transfer) and OP (Online Pre-exam) programs.

Starting Articleship After Passing IPCC or Intermediate Exams

The process of starting articleship can be different based on which exams you have cleared. Here are the detailed steps and conditions:

IPCC Group 2 Candidates: After clearing IPCC Group 2, you must ensure that the due date for the old syllabus IPCC has expired by May 2020. You must then convert your old syllabus IPCC to the new syllabus Intermediate. Once this is done, you can start your articleship and prepare for the IPCC Group 1 exam in the next attempt. Intermediate CA Candidates: You can start your articleship immediately after clearing either IPCC Group 1 or IPCC Group 2 or the Intermediate CA exam. This provides flexibility and allows you to focus on other aspects of your career. Group 2 IPCC Clearance: If you have cleared IPCC Group 2, you can still join articleship after completing the ITT and OP programs. This means you can start your articleship and continue preparing to clear IPCC Group 1 in the subsequent exam attempt.

Applying for Articleship in Specific States

Candidates from specific states like Tamil Nadu, Andhra Pradesh, and Karnataka have additional options to apply for articleship. Here is the step-by-step process for those candidates:

Ensure you meet the eligibility criteria mentioned above. Successfully complete the ICITSS (Institute Course on International Tax and Transfer Pricing – Special Scheme) from the relevant institute. Prepare and submit your resume to the email id indicated in the profile linked to the relevant state board.

Conclusion and Final Tips

With the right approach and preparation, passing IPCC or Intermediate CA exams and securing articleship is achievable. The key takeaway is that the order in which you clear the groups does not impact your articleship eligibility. Additionally, the approach of clearing Group 2 IPCC and starting your articleship, then preparing for Group 1, is a valid and common practice.

Best of luck: May the force be with you as you navigate the rigorous journey towards becoming a practicing chartered accountant.