How You Get Articleship in Big 4? Complete Guide
To become a successful Chartered Accountant (CA), it is crucial to complete your articleship in a reputable company or firm. Articleship is a mandatory two-year practical training period for CA students, and the experience gained during this period lays the foundation for a promising career.
Among the most sought-after articleship opportunities are those offered by the Big 4 companies: Deloitte, PwC, EY, and KPMG. Many students aspire to join these industry leaders because the two to three years spent in such firms provide invaluable insights into how CAs operate in real-world scenarios.
In this blog, we will guide you through the complete process of securing an articleship in these prestigious firms. We will also discuss why CA articleship is essential and how it benefits students in various fields such as auditing, finance, tax audits, and more.
How to Apply for Articleship in Big 4 CA Firms?
Students can join articleship in Big 4 firms only after applying and successfully going through the selection process. Below are multiple ways to submit your application:
Company Websites of Big 4 CA Firms
The official websites of the Big 4 firms are among the best and most direct sources to apply and receive interview calls. Regularly check for openings and submit your application through their dedicated careers section.
Online Job Portals
In today’s digital era, particularly in the post-Covid period, many reputed companies, including the Big 4, post openings on various job portals to find the best candidates. Take advantage of these platforms to apply for roles. Popular job portals include:
- Naukri.com
- Indeed
ICAI BOS Articleship Portal
The ICAI Board of Studies (BOS) Articleship Portal provides a comprehensive list of companies where students can apply for articleship. This platform ensures that you get proper exposure during your articleship period.
References and Connections
Leveraging personal references and connections is one of the most effective ways to secure an articleship position in the Big 4. Many companies, including these firms, have referral programs for their employees. Getting referred by a current employee significantly increases your chances of getting selected quickly.
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CA Articleship in Big 4 Companies
The Big 4 firms – Deloitte, PwC, EY, and KPMG – are globally renowned for their expertise in audit, consulting, taxation, and financial advisory services. For CA students, these companies offer exposure to large-scale clients, complex financial systems, and best industry practices.
Why the Big 4 Companies Are Ideal for CA Articleship?
- Comprehensive Exposure: Big 4 firms handle a vast array of clients, from small businesses to multinational corporations. As an article assistant, you will gain exposure to different industries and complex financial operations.
- Learning from Experts: These firms employ highly skilled professionals who guide and mentor articles throughout their training. Learning directly from industry experts is a significant advantage.
- Global Standards: Working in a Big 4 company ensures that you follow international standards in auditing, taxation, and financial reporting. This global perspective enhances your professional competence.
- Networking Opportunities: During your articleship, you will build a network with professionals from various fields, which can be beneficial for your future career.
- Better Career Prospects: Completing articleship from a Big 4 firm adds significant value to your resume, increasing your chances of securing better job opportunities post-qualification.
Eligibility for CA Articleship
To be eligible for articleship, you must pass your CA Intermediate Both Groups exams. Only after clearing both groups can you apply for articleship in the Big 4 firms.
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Why CA Articleship is So Important?
CA articleship is not just a formality but a crucial phase in a student’s journey to becoming a Chartered Accountant. The hands-on experience gained during this period helps students understand the practical aspects of accounting and finance. Below is a field-wise breakdown of how articleship benefits CA students:
1. Auditing
- Internal Audit: Articles get to understand the internal control systems of various organizations. They learn how to identify risks, suggest improvements, and ensure compliance with internal policies.
- External Audit: Students gain exposure to statutory audits, where they assist in verifying financial statements and ensuring adherence to regulatory standards.
2. Finance
- Articleship in a finance-focused role helps students understand financial analysis, budgeting, financial planning, and investment strategies. This experience is crucial for students aiming for careers in corporate finance or investment banking.
3. Tax Audit
- During tax audits, articles learn how to review financial records to ensure compliance with tax laws. This field offers deep insights into direct and indirect taxation.
4. Internal Control & Risk Management
- Articles are often involved in evaluating and improving an organization’s internal controls. They assist in identifying potential risks and implementing measures to mitigate them.
5. Bookkeeping and Accounts Maintenance
- Articles develop expertise in maintaining books of accounts, preparing financial statements, and handling day-to-day accounting tasks. This experience is essential for understanding the fundamentals of accounting.
6. Compliance and Regulatory Reporting
- Articles assist in preparing reports required by regulatory bodies. This helps them understand the importance of compliance and how to meet statutory requirements.
7. Taxation
- Direct Tax: Students gain practical knowledge of income tax, corporate tax, and tax planning. They assist in preparing and filing returns, as well as handling tax assessments.
- Indirect Tax: Articles also get exposure to GST compliance, GST audits, and other indirect tax-related matters.
8. Client Interaction
- Articleship provides an opportunity to interact with clients, understand their business models, and offer solutions to their financial and regulatory issues. This enhances communication and problem-solving skills.
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What is the Selection Process to Get Articleship in Big 4 CA Firms?
Each of the Big 4 CA firms has its selection process. Below is a summary of the common steps involved:
Register for CA Articleship Online:
Students can apply through various methods, such as company websites, ICAI portals, job portals, LinkedIn, or through references.
Aptitude Test:
The first step after applying is an online aptitude test. This test assesses general aptitude and knowledge of CA subjects.
Group Discussion (GD):
If you clear the aptitude test, you will be called for a group discussion. General topics and current affairs are usually discussed, and candidates are selected based on their performance.
HR Interview:
The HR interview involves discussing personal details, educational background, qualifications, and expectations from the firm.
Technical Round:
This round is conducted by a Chartered Accountant. You will be asked technical questions related to accounting, auditing, and taxation. Confidence and correctness in answering are key.
Partner’s Round:
The final round is an interview with a firm partner. This round may include technical questions, case studies, and general discussions about your aspirations and goals.
Final Selection:
If selected, you will receive confirmation over a call and email from HR. If not, you will be informed via email.
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CA Articleship Interview Questions
General Questions
Q1. Tell us about yourself.
Q2. Why do you want to join the Big 4 for articleship?
Technical Questions
Q3. Explain the difference between a trial balance and a balance sheet.
Q4. How is revenue recognized as per accounting standards?
Situational & Practical Questions
Q5. How would you handle a situation where you find an error in a senior’s work during an audit?
Q6. If you are given an assignment with a tight deadline and insufficient data, how will you approach it?
Current Affairs & Industry-Related Questions
Q7. What are the latest amendments in GST?
Q8. What is the current corporate tax rate in India?
FAQs about Articleship in Big 4 CA Firms
Q1. What are the Big 4 CA Firms for Articleship in India?
A: The Big 4 CA firms in India offering articleship opportunities are:
- KPMG
- Deloitte
- Ernst & Young (E&Y)
- PricewaterhouseCoopers (PwC)
These firms are well-known for providing excellent exposure to high-profile clients and complex assignments in auditing, taxation, and advisory services.
Q2. What’s the minimum score required to get an articleship in the Big 4?
A: While CA Intermediate marks are important, selection in Big 4 firms involves multiple rounds of interviews where your skills, confidence, and practical knowledge will be tested.
- An ideal score of 450+ marks (in both groups of CA Intermediate) increases your chances of selection.
- Even if your marks are below 450, you can still get selected by performing well in interviews.
Q3. When is the perfect time to join articleship?
A: The perfect time to join articleship is after clearing both groups of CA Intermediate. You can start your articleship only after passing the CA Intermediate level.
Q4. Is it necessary to do articleship in the Big 4?
A: No, it is not necessary to do articleship in the Big 4. While working with the Big 4 provides great exposure and networking opportunities, many successful Chartered Accountants have never worked in these firms.
What truly matters is gaining practical knowledge and understanding every aspect of a CA’s role, such as auditing, taxation, and client management. With solid experience and skills, you can build a successful career, whether in a smaller firm or your own practice.
Conclusion
Securing an articleship in one of the Big 4 firms is a dream for many CA students, and with proper planning and preparation, it is achievable. The experience gained during this period is unparalleled, offering exposure to a wide range of fields, industries, and challenges. Whether your interest lies in auditing, finance, taxation, or compliance, articleship equips you with the skills and knowledge required to excel in your CA career.
If you are aspiring to join the Big 4 for articleship, start early, prepare well, and make the most of this valuable training period. Good luck with your CA journey!
Comments (2)
I am in 12th class my subject is commerce In the current situation how should I prepare for big 4…
Hello Vaibhav,
This blog post is specifically written for CA students in relation to their articleship.
If you’re aiming to get into a Big 4 firm without pursuing CA, it’s challenging — but not impossible. You still have a chance. However, before applying to any Big 4 company, it’s important to gain experience in core commerce areas like auditing, taxation, and finance.
Here’s what you can do for now:
Start your graduation in commerce (regular mode is mandatory).
Join a reputed CA firm or a company to begin your professional journey.
After graduation, you can explore career opportunities in Big 4 companies.
One more important point:
After graduation, do not take a break from your education. Begin your post-graduation through a regular college program only.
Many companies — including MNCs — prefer candidates with a postgraduate degree in commerce, but only from regular colleges.