CA Articleship for Indian students in UAE

Mahnaz DanaMahnaz Dana    04 February 2021
CA Articleship for Indian students in UAE


CA students are mandatorily required to undergo 3 years of Articleship Training under a Practicing Chartered Accountant as a part of CA curriculum. Students enrolled through CA foundation route are eligible to register for Articleship after clearing 1st group of IPCC (CA intermediate) & students enrolled under Direct entry scheme (after completing Graduation) are eligible to register for Articleship directly, however students are eligible to register for CA final only upon clearing both groups of IPCC (CA intermediate).CA articleship can be done in India or abroad.

Opportunities in UAE

VAT was introduced across the UAE from 1st January 2018.Implementation of VAT has widened the scope of Chartered Accountants practicing in UAE. Article students can enrich their experience in the field of UAE VAT, Audit, Accounting services and other services. ICAI has branches in UAE “ICAI Dubai Chapter” & “ICAI Abu Dhabi Chapter” which are serving for the growth and development of the profession. These chapters provide the services to the members and students as required such as conducting of exams, imparting training to members, conducting seminars, events and other services.

Articleship Abroad

1. Find a firm in India which has its branches in UAE: Majority of firms practicing in UAE are Indian based, which are registered in India and set up a branch office in UAE. A student who is willing to do Articleship in UAE can join the one of firms which has branches in UAE and accordingly carry out their training in UAE branch office by giving intimation to ICAI as internal branch transfer.

Further students can also gain an experience of work by undergoing training in India as well as in UAE with such firms, by appropriately allocating their training period in India as well as UAE by mutual understanding between Principal & Article.

2. Find a Firm which is practicing in UAE or Eligible Member

A Chartered Accountant practicing abroad is eligible to train an articled assistant provided his main occupation is the practice of the profession of accountancy at the time of engaging articled assistants as well as in each of the qualifying years on the basis of which he claims eligibility to train articled assistants

Any member employed as a Paid Assistant or engaged as a partner in a foreign firm of Chartered Accountants will also be eligible to train articled assistants at par with the paid assistants with a firm of Chartered Accountants in India. All conditions applicable to the Paid Assistants in India would be applicable to them as well. However, in case of a foreign firm, such a foreign firm shall have at least one partner who is either a member of the Institute or who is eligible to become a member of the Institute, in terms of MRA.

Industrial Training Abroad

The Industrial Training may be imparted by the Chartered Accountants working abroad in a financial commercial or industrial undertaking with minimum fixed assets & minimum total turnover or minimum paid up capital as specified by the Council (whatever the value specified in terms of Indian currency may be deemed as applicable in foreign countries in their respective currencies) or such other organization or institution approved by the Council. Moreover, the members would be eligible to impart Industrial training in accordance with Regulation 51 and 72.

Regulations applicable for Article students & members abroad

The terms and conditions that may be made applicable for training articled assistants in India from time to time shall mutatis mutandis apply for training of articled assistants abroad. Such as

  • Articleship Registration procedure: Filing of Form 103
  • Working hours, Stipend regulations.
  • Leaves to Article students
  • Secondment of Articleship
  • Termination and transfer of Articleship Regulations.

the Principal and the articled assistant shall be bound by the provision of Chartered Accountants Act 1949 and Regulations framed thereunder and such other rules and guidelines and directions issued by the Council from time to time.

Student should also consider the below before opting Articleship Abroad

  • Applying for the VISA of the country well before as this process may take time.
  • Cost of Living abroad, since stipend prescribed by ICAI is minimal which cannot meet the requirement.
  • Should also plan the preparation for Final Exams such as options available for taking classes abroad or coaching centers and the leaves required thereon.

Disclaimer: Content posted is for informational & knowledge sharing purposes only, and is not intended to be a substitute for professional advice related to tax, finance or accounting. The view/interpretation of the publisher is based on the available Law, guidelines and information. Each reader should take due professional care before you act after reading the contents of that article/post. No warranty whatsoever is made that any of the articles are accurate and is not intended to provide, and should not be relied on for tax or accounting advice.

You can access Law including Guidelines, Cabinet & FTA Decisions, Public Clarifications, Forms, Business Bulletins for all taxes (Vat, Excise, Customs, Corporate Tax, Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax

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