ICAI Articleship Exam: The Practical Training Assessment Test Explained
The ICAI "articleship exam" is the Practical Training Assessment: an online multiple-choice test that CA students take after completing the first year (Level 1, 75 marks) and the second year (Level 2, 100 marks) of practical training, each lasting 2 hours with no negative marking. It is a self-assessment, not an eligibility condition for the CA Final exam, and your grades appear on a virtual certificate issued when you qualify as a CA (ICAI's FAQs for Assessment during Practical Training, October 2021).
Key points
- Level 1 has one optional module (Direct Tax, Indirect Tax or Internal Audit); Level 2 has two different ones, alongside the compulsory Accounting and Auditing module.
- The first attempt at each level is free; you get two more chances to improve your grade at ₹200 each, and registering counts as an attempt even if you don't sit the test.
- Take both levels before you clear CA Final: the certificate is generated then and cannot be changed.
What the articleship exam is
Articleship is the practical training every CA student does under a practising chartered accountant. Under ICAI's current scheme it lasts 2 years and starts only after you pass both groups of Intermediate and complete the four-week ICITSS (ICAI FAQs on the New Scheme, Q 5.1 and 5.2). Our CA articleship guide covers registration, leave and stipend.
The assessment checks what you have learnt on the job. In ICAI's words, the tests "will help students to self-assess themselves and know as to what they have learnt during their training." ICAI's FAQs also make two points that matter for planning:
- The tests are not an eligibility criterion for the CA Final exam, but you are expected to take them based on when you complete each year of training, whatever your Final attempt.
- Students who completed their second year of training before 1 April 2018 do not have to take any level.
Who takes it and when
- Level 1: after you complete the first year of practical training.
- Level 2: after you complete the second year.
- Completion dates run from the date your training started. If you took a break, for example when changing principals, the dates move by the length of the break.
- One level at a time: if you are eligible for both levels, you choose one when you register. You cannot register for both together, and once you choose Level 2 you can no longer take Level 1.
- Do it before you qualify: the certificate is generated when you clear CA Final and cannot be changed afterwards, so a test taken after your Final result gives no benefit.
Each round is open to students who finished a year of training within a stated period, and the notice says whose last chance it is. For example, ICAI's announcement of 10 February 2023 set the test for 4–5 March 2023 for students who completed their first or second year between 1 April and 31 December 2022, and said it was the last attempt for those who completed their second year in April–June 2022.
Exam pattern and syllabus
There is no defined syllabus. The questions test how you apply concepts from the areas you trained in, so even a student who has not yet passed Final-level papers is tested only on understanding gained during training.
| Level 1 | Level 2 | |
|---|---|---|
| When | After the 1st year of training | After the 2nd year of training |
| Duration | 2 hours | 2 hours |
| Maximum marks | 75 | 100 |
| Compulsory module | Accounting and Auditing (including Corporate Laws and Current Affairs): 50 questions of 1 mark = 50 marks | Accounting and Auditing (including Corporate Laws and Current Affairs): 30 questions of 1 mark and 10 of 2 marks = 50 marks |
| Optional modules | One of Direct Tax, Indirect Tax or Internal Audit: 25 questions of 1 mark = 25 marks | Two different modules from Direct Tax including International Taxation, Indirect Tax or Internal Audit: each 15 questions of 1 mark and 5 of 2 marks = 25 marks |
| Question type | MCQ, no negative marking | MCQ, no negative marking |
Choose the optional modules that match the work you do in training. You select them afresh each time you register, so you can change them for a repeat attempt.
Sample questions
ICAI publishes sample questions for the Practical Training Assessment for each level and module. In our view, the Accounting and Auditing sets are worth practising first, since that module carries 50 marks at both levels. You may keep a rough sheet and a pen or pencil for working out practical questions.
Fee and attempts
- The first attempt is free at both levels.
- If you are not satisfied with your grade, you get two more chances at that level, at ₹200 for each re-registration. The best grade counts.
- Registering counts as an attempt even if you do not sit the test. Being eligible but not registering does not use up an attempt.
How to register
- Watch for the registration notice under Announcements in the Students section of icai.org and on the PT test portal.
- Log in to the portal during the registration window, choose your level and optional module(s), and pay the fee if it is a repeat attempt.
- Download the admit card from the portal. It gives your test date, time and the link for the test; ICAI assigns the date from the dates announced.
- Take the mock test that ICAI notifies by email and on the portal.
ICAI's announcements since October 2020 describe an online, home-based test with remote proctoring. According to ICAI's FAQs you need:
- a laptop or desktop with at least 2 GB RAM, a webcam and a microphone (a phone or tablet is not allowed);
- a screen resolution of 1920 × 1080 and Windows 7 or later;
- a current version of Google Chrome or Mozilla Firefox;
- an internet connection of at least 1 Mbps (ICAI advises against a mobile hotspot) and four hours of power backup.
The most recent registration notice on ICAI's Board of Studies portal at the time of writing is the one dated 10 February 2023. ICAI's Prospectus (June 2025) still lists the practical training assessment portal among the services on the BoS Mobile App, so check the portal and ICAI's announcements for the next round before you plan around a date.
Results, grades and certificate
Results are notified in your login within 10–15 days. Grades are given as follows:
| Score | Grade |
|---|---|
| 80% and above | A |
| 60% and above but below 80% | B |
| 40% and above but below 60% | C |
| Below 40% | D |
Grades used to be printed on the CA Final marksheet. ICAI stopped that on 11 October 2021: you now get a virtual certificate on the PT test portal after you complete the CA course. It shows the average of your best grades at both levels, or only the Level 2 grade if you were eligible for Level 2 alone. Only students who clear CA Final receive it.
How articleship fits into the full timeline, including the 6-month gap before the Final exam, is explained in how long it takes to become a CA, and the wider changes of 2023 are in our guide to ICAI's New Scheme.
Frequently Asked Questions
Is ITOC training the same as the articleship exam?
No. ITOC refers to the Information Technology and Orientation Course (IT & OC), which ICAI now runs as ICITSS, a four-week course you must complete before practical training starts (ICAI Prospectus). The articleship exam is the separate Practical Training Assessment taken after each year of training.
Sources
- ICAI Board of Studies: FAQs for Assessment during Practical Training (October 2021) resource.cdn.icai.org
- ICAI Board of Studies: Registration for Online Home-Based Practical Training Assessment (10 February 2023) icai.org
- ICAI Board of Studies: Registration for Online Home Based Practical Training Assessment (2 October 2020) icai.org
- ICAI Board of Studies: Virtual Certificate for Practical Training Assessment (11 October 2021) icai.org
- ICAI: Sample Questions for Practical Training Assessment icai.org
- ICAI: FAQs on the New Scheme of Education and Training (2024) resource.cdn.icai.org
- ICAI Prospectus, Board of Studies (June 2025, updated) resource.cdn.icai.org
- ICAI Practical Training Assessment portal pttest.icai.org