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Procedure for Industrial Training for CA Students

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Industrial Training Scheme for CA Article Students :

Introduction :

INDUSTRIAL TRAINING : Industrial training is a training scheme by which a student can undergo practical

training within an industrial undertaking having specified amount of fixed assets or turnover or paid-up

share capital.

Industrial training can be commenced during the last one year of articleship.

Industrial training can be performed in financial, commercial, industrial undertakings with minimum fixed

assets of Rs.1 crore; or minimum total turnover of Rs. 10 crore; or minimum paid–up share capital of Rs. 50 lakhs;

or such other institutions or organization as may be approved by the Council from time to time.

The period of industrial training may range between 9 months and one year.

The industrial training shall be received under the member of the Institute.

An associate who has been a member for a continuous period of at least 3 years shall be entitled to train one industrial trainee at a time and a fellow shall be entitled to train two industrial trainees at a time.

There should be an agreement of industrial training in Form No.104.

On satisfactory completion of industrial training by an articled/audit assistant, the associate/fellow

member under whom the industrial training is received shall issue a certificate in Form No.105 in respect of the training undergone.

It is required to maintain details of work undertaken and training received in the prescribed format.

Procedure :

The Company imparting Industrial Training is to be approved by the Institute and such list is available in the www.icai.org.

Students must inform his Principal three months before the date on which training is to commence,

his/her intention to undertake Industrial Training.

The Form 104 on a non-judicial stamp paper or affix ‘Special Adhesive Stamp’ as per the rates applicable in

the respective Cities / States in duplicate and submit the same to the Institute within 30 days from the date of commencement of such training.

Articled Assistants should have passed Both Groups of Intermediate Examination / PE-II Examination / PCC Examination.

The period of registration as Industrial Trainee should not be less than nine months and more than twelve

months including period of excess leave taken and the training can be during the last year of Practical Training.

Industrial Training can be received only under a member of the Institute and under the Organisation

approved by the Institute. The employment details of the members must be updated in our Database.

Note: Form 104 can be downloaded from https://resource.cdn.icai.org/7508form104_std.pdf


List of Industries approved for undergoing Industrial Training

Industrial Training – Western Region


Accredited Institutions – Southern Region


Industrial Training – Eastern Region


Industrial Training – Central Region


Industrial Training – Northern Region : Part 1      Part 2



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