This is a vital part of Chartered Accountancy course. The students require working in the office of a Chartered Accountant or in a Chartered Accountancy firm towards completion of CA Practical training. Students can also complete their training in business / industrial enterprises.

Two types of training facilities are available for students-

• Articled Clerk, and
• Audit Clerk

The ICAI recommends students to receive practical training; Articled/Audit to gain industry experience.

The Institute has revised the mode of offering CA programme recently. Earlier these programmes were offered under PE-I, PE-II and Final Course. The new programme is categorized as CPT, PCC and Final Courses.