Industrial training has always been an important phase for CA students who want real world exposure beyond traditional articleship. From 1 January 2026, ICAI has revised the eligibility criteria for organisations that want to offer industrial training. This change directly impacts CA students searching for CA industrial training vacancies, organisations planning to hire trainees, and members supervising industrial training.
If you are confused about what is industrial training in CA, who is eligible, how stipend works, and how these new rules affect industrial training vacancy for CA students, this guide will help you understand everything in simple language.
What Is Industrial Training in CA?
Industrial training in CA is a structured training period that allows CA students to work in large organisations instead of only CA firms. It is treated as part of articleship and gives exposure to areas like corporate finance, internal audit, taxation, risk management, consulting, and compliance.
Many students opt for industrial training for CA students because it helps them understand how finance works in real business settings. It also improves job readiness after qualification.
Why ICAI Revised Industrial Training Rules From 2026
ICAI noticed that many organisations offering industrial training did not have proper financial strength or experienced supervision. This affected learning quality. To improve training standards, ICAI revised the eligibility criteria.
The main goals behind the new rules are:
- Better quality learning for CA students
- Financially stable organisations only
- Proper guidance from experienced Chartered Accountants
- Fair stipend structure for industrial trainees
Revised Eligibility Criteria for Organisations Offering CA Industrial Training
From 1 January 2026, any financial, commercial, or industrial organisation can offer CA industrial training vacancies only if it meets the revised criteria.
Financial Eligibility Conditions
An organisation must meet any one of the following conditions:
- Minimum fixed assets of Rs 10 crore
- Minimum total turnover of Rs 50 crore
- Paid up share capital of Rs 1 crore along with net worth of Rs 5 crore
Meeting just one condition is enough.
Mandatory Chartered Accountant Requirement
Apart from financial strength, the organisation must have:
- At least two full time Chartered Accountants
- Each CA must be an ICAI member for a continuous period of at least three years
This requirement is compulsory. Even if the organisation meets financial limits, empanelment will not be granted without two eligible CAs.
Eligibility Criteria for CA Students Applying for Industrial Training
Not every CA student can apply for industrial training. ICAI has defined clear rules.
A student is eligible if:
- He or she has passed Intermediate examination under any scheme
- Has completed at least twelve months of practical training under articleship
Only after this stage can a student apply for industrial training vacancy for CA students.
Duration and Conditions of CA Industrial Training
Industrial training must be completed under an ICAI member.
Key rules are:
- Minimum duration is nine months
- Maximum duration is twelve months
- Student must inform existing principal at least three months in advance
- Training is counted as service under articleship
Students should plan the switch carefully and take written consent and approvals in time.
CA Industrial Training Stipend Rules Explained
One of the most important updates relates to stipend.
As per revised rules:
- Industrial trainees must be paid a monthly stipend
- Stipend is mutually decided
- Minimum stipend cannot be less than Rs 15000 per month
This brings clarity and fairness. Compared to normal articleship, CA industrial training stipend is usually higher and reflects the level of work handled by trainees.
How Many Industrial Trainees Can a CA Train
ICAI has clearly defined trainee entitlement.
- An Associate Member with three years continuous membership can train one industrial trainee at a time
- A Fellow Member can train two industrial trainees at a time
This ensures proper supervision and quality learning.
Validity and Renewal Rules for CA Industrial Training Empanelment
Empanelment for offering industrial training is not permanent.
Important points:
- Empanelment is valid for five years
- Renewal after five years is mandatory
- Renewal depends on eligibility criteria applicable at that time
- Delay in renewal can affect ongoing and future trainees
Organisations must track timelines carefully to avoid disruption of CA industrial training vacancies.
CA Industrial Training Agreement, Forms and Completion Rules
ICAI has prescribed mandatory documentation so that CA industrial training is formally approved and counted as valid service.
Form 104 Training Agreement
- Must be executed at the start of industrial training
- Approved by ICAI Council
Form 105 Completion Certificate
- Issued after successful completion of training
- Copy must be sent to ICAI Secretary
- Without this certificate, training period will not be counted
Students should always keep copies of both forms safely.
Industrial Training for CA Students in Foreign Countries
ICAI allows industrial training outside India under certain conditions.
Full Foreign Industrial Training
- Duration from six to twelve months
- Must be under a member of an accountancy body recognised by IFAC
- Subject to ICAI permissions
Short Term Foreign Deputation
- Up to three months
- Decided as per ICAI guidelines
This option benefits students seeking global exposure.
Consequences of Violating ICAI Industrial Training Rules
ICAI has strict powers in case of violations.
If an organisation violates CA Regulations including excess leave rules:
- ICAI can cancel further registrations
- Organisation can be de empanelled from offering industrial training
Compliance is essential for both organisations and trainees.
Transitional Rules for Existing CA Industrial Training Students
Students who started industrial training on or before commencement of CA Amendment Regulations 2023 are protected.
They can:
- Continue training
- Complete remaining period as per original agreement
This avoids hardship for students already undergoing training.
Impact of Revised Rules on CA Industrial Training Vacancies
These changes will reshape the industrial training landscape.
Expected impact:
- Fewer but higher quality CA industrial training vacancies
- Better learning environment
- Fair stipend practices
- More value for industrial training experience
Students should focus on skill development and early preparation.
How CA Students Should Prepare for Industrial Training
To secure good industrial training for CA students, preparation is key.
Students should:
- Build strong basics in accounting and taxation
- Learn Excel, compliance tools, and communication
- Start tracking vacancies early
- Understand organisation eligibility
- Be ready for interviews and assessments
Final Thoughts
The revised eligibility criteria for industrial training effective from 1 January 2026 is a positive step for CA students and the profession. It improves training quality, ensures proper supervision, and brings fairness in stipend.
Students looking for CA industrial training, organisations planning to offer training, and members supervising trainees must understand these rules clearly to avoid mistakes.
If you are planning your CA journey and want reliable updates, guidance, and career focused resources, Budding CA is here to help you at every stage. Stay connected with Budding CA for latest ICAI updates, CA industrial training vacancies, exam guidance, and career planning support.
FAQs
What is industrial training in CA?
Industrial training in CA is a part of articleship where eligible CA students work in large organisations to gain practical exposure in corporate finance, audit, taxation, and compliance.
Who is eligible for industrial training for CA students?
CA students who have passed Intermediate and completed at least twelve months of practical training are eligible to apply for industrial training.
What is the minimum CA industrial training stipend?
As per revised rules, the minimum CA industrial training stipend is Rs 15000 per month. It can be higher based on mutual agreement.
How long is CA industrial training?
CA industrial training duration ranges from nine months to twelve months and must be completed under an ICAI member.
Can CA students do industrial training abroad?
Yes, CA students can do industrial training abroad for six to twelve months under IFAC recognised members, subject to ICAI approval.
How long is empanelment valid for industrial training organisations?
Empanelment is valid for five years and renewal is mandatory after that if eligibility criteria are fulfilled.
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