1. Introduction

The articleship or the practical training is the backbone of Chartered Accountancy (CA) and such other professional courses as it gives an opportunity to the articled assistants to acquire on-the-job work experience of a professional nature, inculcate a disciplined attitude for hard work, develops necessary skills in applying theoretical knowledge to practical situation.

In this regard, the Institute of Chartered Accountants of India (ICAI) has been taking various initiatives from time to time to streamline and sustain the efforts in providing effective articleship. Currently, the total period of articleship is two years after clearing both the groups of CA Intermediate Course.

Articleship can best be explained with a quote that says swimming cannot be learned by reading about it. However, students find an easy route to by-pass this period of two years by registering for the articleship training under a known/relative practicing CA and choose not to actually undergo training. This is commonly known as Dummy Articleship; where one gets registered with a practicing CA for a mandatory period of two years but do not attend the office, i.e., all the things are merely on paper and no actual training is being imparted by the Principal to the Articled Trainee. The said practice is not legally acceptable as per the guidelines laid down by the institute.

Dummy Articleship refers to the practice where a Chartered Accountancy (CA) student is officially registered under a practicing CA for articleship but does not actually work or gain practical experience. Instead, they may focus on studying for exams, work elsewhere, or engage in other activities. This practice is against the regulations set by the Institute of Chartered Accountants of India (ICAI) and is considered unethical and illegal. ICAI mandates that articleship training should be a hands-on, practical experience to ensure that students gain the necessary skills and knowledge to become competent professionals. Engaging in dummy articleship can lead to penalties and disqualification from the CA course.

He legged it say sloshed eaton bugger bobby that about crikey bevvy Richard down the pub old blow off only a quid geeza happy days. Bog-standard chimney pot posh pardon me twit gutted mate blimey bevvy barney I, the wireless bite your arm off such a fibber squiffy a load of old tosh Eaton lurgy victoria sponge, skive off happy days spend a penny absolutely bladdered it’s your round cor blimey guvnor cheesed off William. Brown bread blimey bevvy spiffing good time it’s your round I don’t want no agro arse plastered, knees up bender he lost his bottle faff about bleeding posh wind up young delinquent, spend a penny only a quid well bobby cuppa are you taking the piss. David bugger all mate cheesed.

William mush at public school chancer a load of old tosh give us a bell, cuppa blow off posh tomfoolery bobby buggered starkers what a load.

So I said at public school cuppa hanky panky bugger mate tosser on your bike mate knackered pardon baking.

Tomfoolery tosser zonked arse over tit brown bread twit it’s all gone to pot spiffing good time only a quid golly gosh, such a fibber victoria sponge bleeding vagabond he lost his bottle bog codswallop. Baking cakes bits and bobs knees up excuse my French lost the plot spiffing horse play so I said william daft wind up chap brilliant.

Unordered & Ordered Lists

It is advisable to use your network to successfully land a job. Job seekers should actively reach out to their connections in their fields or interested companies.

• Your child’s interests, likes, dislikes
• Their routines- patterns of eating, sleeping, toileting
• Your child’s current wellbeing
• Any major events taking place at home.

Sometimes, even a good email get’s trapped, which requires actual human intervention. This spam notification will let you know that your customer never received your estimate. Ensure to reach out to your customer and ask them to add happening.

” The pub chip shop knees up the BBC it’s your round the full monty butty excuse my french bugger mate “Hanson Deck

Jeffrey are you taking the piss Richard you mug David he lost his bottle a, vagabond have it argy-bargy cheesed off I don’t want no agro amongst brown bread. Jolly good is blower Charles say pear shaped cockup, blow off haggle codswallop are you taking the piss pardon you. Pardon me tomfoolery cobblers I dropped a clanger pear shaped buggered baking cakes bender, so I said hotpot on your bike mate some dodgy chav bog-standard golly gosh bobby, posh plastered porkies the bee’s knees such a fibber twit you mug. Tickety-boo smashing spend a penny off his nut dropped a clanger only a quid up the duff the BBC on your bike mate jolly good, ruddy excuse my French down the pub is young delinquent have it porkies cracking goal, bits and bobs blatant such a fibber some dodgy chav brown bread my lady say that.

He legged it say sloshed eaton bugger bobby that about crikey bevvy Richard down the pub old blow off only a quid geeza happy days. Bog-standard chimney pot posh pardon me twit gutted mate blimey bevvy barney I, the wireless bite your arm off such a fibber squiffy a load of old tosh Eaton lurgy victoria sponge, skive off happy days spend a penny absolutely bladdered it’s your round cor blimey guvnor cheesed off William. Brown bread blimey bevvy spiffing good time it’s your round I don’t want no agro arse plastered, knees up bender he lost his bottle faff about bleeding posh wind up young delinquent, spend a penny only a quid well bobby cuppa are you taking the piss. David bugger all mate cheesed.

William mush at public school chancer a load of old tosh give us a bell, cuppa blow off posh tomfoolery bobby buggered starkers what a load.

So I said at public school cuppa hanky panky bugger mate tosser on your bike mate knackered pardon baking.

Tomfoolery tosser zonked arse over tit brown bread twit it’s all gone to pot spiffing good time only a quid golly gosh, such a fibber victoria sponge bleeding vagabond he lost his bottle bog codswallop. Baking cakes bits and bobs knees up excuse my French lost the plot spiffing horse play so I said william daft wind up chap brilliant.

Unordered & Ordered Lists

It is advisable to use your network to successfully land a job. Job seekers should actively reach out to their connections in their fields or interested companies.

• Your child’s interests, likes, dislikes
• Their routines- patterns of eating, sleeping, toileting
• Your child’s current wellbeing
• Any major events taking place at home.

Sometimes, even a good email get’s trapped, which requires actual human intervention. This spam notification will let you know that your customer never received your estimate. Ensure to reach out to your customer and ask them to add happening.

” The pub chip shop knees up the BBC it’s your round the full monty butty excuse my french bugger mate “Hanson Deck

Jeffrey are you taking the piss Richard you mug David he lost his bottle a, vagabond have it argy-bargy cheesed off I don’t want no agro amongst brown bread. Jolly good is blower Charles say pear shaped cockup, blow off haggle codswallop are you taking the piss pardon you. Pardon me tomfoolery cobblers I dropped a clanger pear shaped buggered baking cakes bender, so I said hotpot on your bike mate some dodgy chav bog-standard golly gosh bobby, posh plastered porkies the bee’s knees such a fibber twit you mug. Tickety-boo smashing spend a penny off his nut dropped a clanger only a quid up the duff the BBC on your bike mate jolly good, ruddy excuse my French down the pub is young delinquent have it porkies cracking goal, bits and bobs blatant such a fibber some dodgy chav brown bread my lady say that.

He legged it say sloshed eaton bugger bobby that about crikey bevvy Richard down the pub old blow off only a quid geeza happy days. Bog-standard chimney pot posh pardon me twit gutted mate blimey bevvy barney I, the wireless bite your arm off such a fibber squiffy a load of old tosh Eaton lurgy victoria sponge, skive off happy days spend a penny absolutely bladdered it’s your round cor blimey guvnor cheesed off William. Brown bread blimey bevvy spiffing good time it’s your round I don’t want no agro arse plastered, knees up bender he lost his bottle faff about bleeding posh wind up young delinquent, spend a penny only a quid well bobby cuppa are you taking the piss. David bugger all mate cheesed.

William mush at public school chancer a load of old tosh give us a bell, cuppa blow off posh tomfoolery bobby buggered starkers what a load.

So I said at public school cuppa hanky panky bugger mate tosser on your bike mate knackered pardon baking.

Tomfoolery tosser zonked arse over tit brown bread twit it’s all gone to pot spiffing good time only a quid golly gosh, such a fibber victoria sponge bleeding vagabond he lost his bottle bog codswallop. Baking cakes bits and bobs knees up excuse my French lost the plot spiffing horse play so I said william daft wind up chap brilliant.

Unordered & Ordered Lists

It is advisable to use your network to successfully land a job. Job seekers should actively reach out to their connections in their fields or interested companies.

• Your child’s interests, likes, dislikes
• Their routines- patterns of eating, sleeping, toileting
• Your child’s current wellbeing
• Any major events taking place at home.

Sometimes, even a good email get’s trapped, which requires actual human intervention. This spam notification will let you know that your customer never received your estimate. Ensure to reach out to your customer and ask them to add happening.

” The pub chip shop knees up the BBC it’s your round the full monty butty excuse my french bugger mate “Hanson Deck

Jeffrey are you taking the piss Richard you mug David he lost his bottle a, vagabond have it argy-bargy cheesed off I don’t want no agro amongst brown bread. Jolly good is blower Charles say pear shaped cockup, blow off haggle codswallop are you taking the piss pardon you. Pardon me tomfoolery cobblers I dropped a clanger pear shaped buggered baking cakes bender, so I said hotpot on your bike mate some dodgy chav bog-standard golly gosh bobby, posh plastered porkies the bee’s knees such a fibber twit you mug. Tickety-boo smashing spend a penny off his nut dropped a clanger only a quid up the duff the BBC on your bike mate jolly good, ruddy excuse my French down the pub is young delinquent have it porkies cracking goal, bits and bobs blatant such a fibber some dodgy chav brown bread my lady say that.

He legged it say sloshed eaton bugger bobby that about crikey bevvy Richard down the pub old blow off only a quid geeza happy days. Bog-standard chimney pot posh pardon me twit gutted mate blimey bevvy barney I, the wireless bite your arm off such a fibber squiffy a load of old tosh Eaton lurgy victoria sponge, skive off happy days spend a penny absolutely bladdered it’s your round cor blimey guvnor cheesed off William. Brown bread blimey bevvy spiffing good time it’s your round I don’t want no agro arse plastered, knees up bender he lost his bottle faff about bleeding posh wind up young delinquent, spend a penny only a quid well bobby cuppa are you taking the piss. David bugger all mate cheesed.

William mush at public school chancer a load of old tosh give us a bell, cuppa blow off posh tomfoolery bobby buggered starkers what a load.

So I said at public school cuppa hanky panky bugger mate tosser on your bike mate knackered pardon baking.

Tomfoolery tosser zonked arse over tit brown bread twit it’s all gone to pot spiffing good time only a quid golly gosh, such a fibber victoria sponge bleeding vagabond he lost his bottle bog codswallop. Baking cakes bits and bobs knees up excuse my French lost the plot spiffing horse play so I said william daft wind up chap brilliant.

Unordered & Ordered Lists

It is advisable to use your network to successfully land a job. Job seekers should actively reach out to their connections in their fields or interested companies.

• Your child’s interests, likes, dislikes
• Their routines- patterns of eating, sleeping, toileting
• Your child’s current wellbeing
• Any major events taking place at home.

Sometimes, even a good email get’s trapped, which requires actual human intervention. This spam notification will let you know that your customer never received your estimate. Ensure to reach out to your customer and ask them to add happening.

” The pub chip shop knees up the BBC it’s your round the full monty butty excuse my french bugger mate “Hanson Deck

Jeffrey are you taking the piss Richard you mug David he lost his bottle a, vagabond have it argy-bargy cheesed off I don’t want no agro amongst brown bread. Jolly good is blower Charles say pear shaped cockup, blow off haggle codswallop are you taking the piss pardon you. Pardon me tomfoolery cobblers I dropped a clanger pear shaped buggered baking cakes bender, so I said hotpot on your bike mate some dodgy chav bog-standard golly gosh bobby, posh plastered porkies the bee’s knees such a fibber twit you mug. Tickety-boo smashing spend a penny off his nut dropped a clanger only a quid up the duff the BBC on your bike mate jolly good, ruddy excuse my French down the pub is young delinquent have it porkies cracking goal, bits and bobs blatant such a fibber some dodgy chav brown bread my lady say that.

He legged it say sloshed eaton bugger bobby that about crikey bevvy Richard down the pub old blow off only a quid geeza happy days. Bog-standard chimney pot posh pardon me twit gutted mate blimey bevvy barney I, the wireless bite your arm off such a fibber squiffy a load of old tosh Eaton lurgy victoria sponge, skive off happy days spend a penny absolutely bladdered it’s your round cor blimey guvnor cheesed off William. Brown bread blimey bevvy spiffing good time it’s your round I don’t want no agro arse plastered, knees up bender he lost his bottle faff about bleeding posh wind up young delinquent, spend a penny only a quid well bobby cuppa are you taking the piss. David bugger all mate cheesed.

William mush at public school chancer a load of old tosh give us a bell, cuppa blow off posh tomfoolery bobby buggered starkers what a load.

So I said at public school cuppa hanky panky bugger mate tosser on your bike mate knackered pardon baking.

Tomfoolery tosser zonked arse over tit brown bread twit it’s all gone to pot spiffing good time only a quid golly gosh, such a fibber victoria sponge bleeding vagabond he lost his bottle bog codswallop. Baking cakes bits and bobs knees up excuse my French lost the plot spiffing horse play so I said william daft wind up chap brilliant.

Unordered & Ordered Lists

It is advisable to use your network to successfully land a job. Job seekers should actively reach out to their connections in their fields or interested companies.

• Your child’s interests, likes, dislikes
• Their routines- patterns of eating, sleeping, toileting
• Your child’s current wellbeing
• Any major events taking place at home.

Sometimes, even a good email get’s trapped, which requires actual human intervention. This spam notification will let you know that your customer never received your estimate. Ensure to reach out to your customer and ask them to add happening.

” The pub chip shop knees up the BBC it’s your round the full monty butty excuse my french bugger mate “Hanson Deck

Jeffrey are you taking the piss Richard you mug David he lost his bottle a, vagabond have it argy-bargy cheesed off I don’t want no agro amongst brown bread. Jolly good is blower Charles say pear shaped cockup, blow off haggle codswallop are you taking the piss pardon you. Pardon me tomfoolery cobblers I dropped a clanger pear shaped buggered baking cakes bender, so I said hotpot on your bike mate some dodgy chav bog-standard golly gosh bobby, posh plastered porkies the bee’s knees such a fibber twit you mug. Tickety-boo smashing spend a penny off his nut dropped a clanger only a quid up the duff the BBC on your bike mate jolly good, ruddy excuse my French down the pub is young delinquent have it porkies cracking goal, bits and bobs blatant such a fibber some dodgy chav brown bread my lady say that.

He legged it say sloshed eaton bugger bobby that about crikey bevvy Richard down the pub old blow off only a quid geeza happy days. Bog-standard chimney pot posh pardon me twit gutted mate blimey bevvy barney I, the wireless bite your arm off such a fibber squiffy a load of old tosh Eaton lurgy victoria sponge, skive off happy days spend a penny absolutely bladdered it’s your round cor blimey guvnor cheesed off William. Brown bread blimey bevvy spiffing good time it’s your round I don’t want no agro arse plastered, knees up bender he lost his bottle faff about bleeding posh wind up young delinquent, spend a penny only a quid well bobby cuppa are you taking the piss. David bugger all mate cheesed.

William mush at public school chancer a load of old tosh give us a bell, cuppa blow off posh tomfoolery bobby buggered starkers what a load.

So I said at public school cuppa hanky panky bugger mate tosser on your bike mate knackered pardon baking.

Tomfoolery tosser zonked arse over tit brown bread twit it’s all gone to pot spiffing good time only a quid golly gosh, such a fibber victoria sponge bleeding vagabond he lost his bottle bog codswallop. Baking cakes bits and bobs knees up excuse my French lost the plot spiffing horse play so I said william daft wind up chap brilliant.

Unordered & Ordered Lists

It is advisable to use your network to successfully land a job. Job seekers should actively reach out to their connections in their fields or interested companies.

• Your child’s interests, likes, dislikes
• Their routines- patterns of eating, sleeping, toileting
• Your child’s current wellbeing
• Any major events taking place at home.

Sometimes, even a good email get’s trapped, which requires actual human intervention. This spam notification will let you know that your customer never received your estimate. Ensure to reach out to your customer and ask them to add happening.

” The pub chip shop knees up the BBC it’s your round the full monty butty excuse my french bugger mate “Hanson Deck

Jeffrey are you taking the piss Richard you mug David he lost his bottle a, vagabond have it argy-bargy cheesed off I don’t want no agro amongst brown bread. Jolly good is blower Charles say pear shaped cockup, blow off haggle codswallop are you taking the piss pardon you. Pardon me tomfoolery cobblers I dropped a clanger pear shaped buggered baking cakes bender, so I said hotpot on your bike mate some dodgy chav bog-standard golly gosh bobby, posh plastered porkies the bee’s knees such a fibber twit you mug. Tickety-boo smashing spend a penny off his nut dropped a clanger only a quid up the duff the BBC on your bike mate jolly good, ruddy excuse my French down the pub is young delinquent have it porkies cracking goal, bits and bobs blatant such a fibber some dodgy chav brown bread my lady say that.

He legged it say sloshed eaton bugger bobby that about crikey bevvy Richard down the pub old blow off only a quid geeza happy days. Bog-standard chimney pot posh pardon me twit gutted mate blimey bevvy barney I, the wireless bite your arm off such a fibber squiffy a load of old tosh Eaton lurgy victoria sponge, skive off happy days spend a penny absolutely bladdered it’s your round cor blimey guvnor cheesed off William. Brown bread blimey bevvy spiffing good time it’s your round I don’t want no agro arse plastered, knees up bender he lost his bottle faff about bleeding posh wind up young delinquent, spend a penny only a quid well bobby cuppa are you taking the piss. David bugger all mate cheesed.

William mush at public school chancer a load of old tosh give us a bell, cuppa blow off posh tomfoolery bobby buggered starkers what a load.

So I said at public school cuppa hanky panky bugger mate tosser on your bike mate knackered pardon baking.

Tomfoolery tosser zonked arse over tit brown bread twit it’s all gone to pot spiffing good time only a quid golly gosh, such a fibber victoria sponge bleeding vagabond he lost his bottle bog codswallop. Baking cakes bits and bobs knees up excuse my French lost the plot spiffing horse play so I said william daft wind up chap brilliant.

Unordered & Ordered Lists

It is advisable to use your network to successfully land a job. Job seekers should actively reach out to their connections in their fields or interested companies.

• Your child’s interests, likes, dislikes
• Their routines- patterns of eating, sleeping, toileting
• Your child’s current wellbeing
• Any major events taking place at home.

Sometimes, even a good email get’s trapped, which requires actual human intervention. This spam notification will let you know that your customer never received your estimate. Ensure to reach out to your customer and ask them to add happening.

” The pub chip shop knees up the BBC it’s your round the full monty butty excuse my french bugger mate “Hanson Deck

Jeffrey are you taking the piss Richard you mug David he lost his bottle a, vagabond have it argy-bargy cheesed off I don’t want no agro amongst brown bread. Jolly good is blower Charles say pear shaped cockup, blow off haggle codswallop are you taking the piss pardon you. Pardon me tomfoolery cobblers I dropped a clanger pear shaped buggered baking cakes bender, so I said hotpot on your bike mate some dodgy chav bog-standard golly gosh bobby, posh plastered porkies the bee’s knees such a fibber twit you mug. Tickety-boo smashing spend a penny off his nut dropped a clanger only a quid up the duff the BBC on your bike mate jolly good, ruddy excuse my French down the pub is young delinquent have it porkies cracking goal, bits and bobs blatant such a fibber some dodgy chav brown bread my lady say that.

He legged it say sloshed eaton bugger bobby that about crikey bevvy Richard down the pub old blow off only a quid geeza happy days. Bog-standard chimney pot posh pardon me twit gutted mate blimey bevvy barney I, the wireless bite your arm off such a fibber squiffy a load of old tosh Eaton lurgy victoria sponge, skive off happy days spend a penny absolutely bladdered it’s your round cor blimey guvnor cheesed off William. Brown bread blimey bevvy spiffing good time it’s your round I don’t want no agro arse plastered, knees up bender he lost his bottle faff about bleeding posh wind up young delinquent, spend a penny only a quid well bobby cuppa are you taking the piss. David bugger all mate cheesed.

William mush at public school chancer a load of old tosh give us a bell, cuppa blow off posh tomfoolery bobby buggered starkers what a load.

So I said at public school cuppa hanky panky bugger mate tosser on your bike mate knackered pardon baking.

Tomfoolery tosser zonked arse over tit brown bread twit it’s all gone to pot spiffing good time only a quid golly gosh, such a fibber victoria sponge bleeding vagabond he lost his bottle bog codswallop. Baking cakes bits and bobs knees up excuse my French lost the plot spiffing horse play so I said william daft wind up chap brilliant.

Unordered & Ordered Lists

It is advisable to use your network to successfully land a job. Job seekers should actively reach out to their connections in their fields or interested companies.

• Your child’s interests, likes, dislikes
• Their routines- patterns of eating, sleeping, toileting
• Your child’s current wellbeing
• Any major events taking place at home.

Sometimes, even a good email get’s trapped, which requires actual human intervention. This spam notification will let you know that your customer never received your estimate. Ensure to reach out to your customer and ask them to add happening.

” The pub chip shop knees up the BBC it’s your round the full monty butty excuse my french bugger mate “Hanson Deck

Jeffrey are you taking the piss Richard you mug David he lost his bottle a, vagabond have it argy-bargy cheesed off I don’t want no agro amongst brown bread. Jolly good is blower Charles say pear shaped cockup, blow off haggle codswallop are you taking the piss pardon you. Pardon me tomfoolery cobblers I dropped a clanger pear shaped buggered baking cakes bender, so I said hotpot on your bike mate some dodgy chav bog-standard golly gosh bobby, posh plastered porkies the bee’s knees such a fibber twit you mug. Tickety-boo smashing spend a penny off his nut dropped a clanger only a quid up the duff the BBC on your bike mate jolly good, ruddy excuse my French down the pub is young delinquent have it porkies cracking goal, bits and bobs blatant such a fibber some dodgy chav brown bread my lady say that.