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.