CMA Articleship In India: Vacancies, Duration, Big 4 Firms | Deloitte, EY, Tata, PwC

Many students see articleship as the stage where they put their theoretical knowledge into practice. Compared with CA, the CMA route gives you more room to plan it: ICAI's practical training for CA lasts 2 years and starts only after you pass both Intermediate groups and complete the ICITSS course (ICAI FAQs on the New Scheme, Q5.1 and Q5.2), while CMA training can start at Intermediate registration and does not all have to be finished before you sit Final.

You Might Ask How?

Under ICMAI's New Practical Training Scheme 2020, every student who registered for the Intermediate course on or after 11 February 2020 must complete 15 months of practical training before ICMAI declares the result of their Final exam (both or remaining group). To be allowed to sit the Final exam, you need at least 10 months certified by the cut-off date: 28/29 February for the June exam and 31 August for the December exam (CMA Prospectus 2025, Annexure VII; ICMAI circular, 12 September 2024).

If you sit Final with between 10 and 15 months done, you submit Form T-5A for the exam form and later Form T-5B showing the full 15 months, by 10 August (June exam) or 10 February (December exam), so that ICMAI releases your Final result. Students who registered between 1 January 2008 and 10 February 2020 need 6 months. After you pass Final, associate membership needs three years of practical experience, and your training period counts towards it (ICMAI Practical Training FAQ). The full rules, forms, leave and stipend tables are in our guide to CMA articleship duration and stipend.

Now that you know how much time you have, the next questions are usually these.

Are there any CMA articleship vacancies?

Yes, but they are spread across many places rather than one list:

• ICMAI's Current Openings page has a section for openings posted by organisations for Intermediate students. It showed "No Records Found" when we checked on 9 October 2026, so treat it as one place to check, not the main one.
• ICMAI's Training Portal: ICMAI's FAQ says practical training opportunities are uploaded on its Training Portal as and when they arise.
• Regional council websites: SIRC's Job Opportunities page posts employers' own notices. When we checked on 9 October 2026, its entries from early October 2026 included chartered accountants' and cost accountants' firms, and its September 2026 entries included Chennai Metro Rail Limited and TANSIDCO. Our guide to the SIRC of ICMAI explains how the page works, and the guide to ICMAI's four regional councils covers the other regions.
• Company and firm careers pages: check the careers pages of the companies and firms you want to join and apply there directly rather than through agents.

Where can I find a good CMA articleship?

ICMAI's own FAQ answers this: if you cannot find an employer, search ICMAI's lists of practising cost accountants and organisations city-wise and approach them with your resume. The lists are:

• Cost Accounting Firms registered for Training: practising cost accountants (PCMAs) and firms registered to take trainees, searchable by city.
• Organisations Registered for Training: companies and other organisations, searchable by city.
• List of Organizations providing Practical Training: one PDF per year from 2019–2020 to 2024–2025, giving each organisation's name, city, state and the number of CMA students it trained.

This is the most reliable way to answer "near me" searches, whether you are in Bangalore, Hyderabad, Mumbai, Chennai or elsewhere: pick your city in ICMAI's search instead of relying on unsourced "best firm" lists. For Delhi, see our list of CMA firms in Delhi for articleship. You are not limited to these lists: ICMAI's FAQ confirms you can train with an organisation of your choice that is not on its empanelled list, provided it meets the conditions below.

When will the vacancies open for CMA articleship?

ICMAI does not set a season for articleship vacancies; employers post them when they need trainees. What matters is your own timing. You can start as soon as you register for CMA Intermediate, and you need at least 10 months certified by 28/29 February to sit the June Final exam or by 31 August to sit the December exam. Count back at least 10 months from the cut-off for the Final term you are aiming at, and allow for any leave beyond your entitlement, which ICMAI adds to your training period.

Where You Can Do CMA Articleship

Organisations ICMAI recognises

ICMAI's Appendix A to the training scheme (CMA Prospectus 2025, Annexure VII) allows training under:

• A practising cost accountant or a firm of cost accountants
• Central or State Government, semi-government bodies and public utilities
• Banks, insurance companies and other financial institutions
• Public sector undertakings (PSUs)
• Universities, management institutes and other recognised educational institutes
• Co-operative societies and NGOs
• A Chartered Accountants or Company Secretaries firm, only if the firm has a separate management consultancy division and you work exclusively in it, or you are the firm's contractual or permanent employee; under the new scheme the firm's turnover must be more than ₹25 lakh
• Any other organisation with a turnover of ₹25 lakh (service sector) or ₹50 lakh (other than service sector)
• Any other organisation approved by ICMAI's Council

ICMAI's Practical Training FAQ also lists MSMEs and start-ups. CA or CS articleship is not set off against CMA practical training.

Departments and areas of work

ICMAI's Appendix B recognises training in:

• Management Accounting, Cost Accounting, Financial Accounting and Financial Management
• Auditing and regulatory compliances
• Direct and Indirect Taxation
• Corporate Laws, Industrial Laws and Commercial Laws
• Systems Analysis and Information Technology (including ERP systems)
• Project Management
• Banking Operations, Insurance and Financial Services
• Insolvency and Valuation
• Teaching in finance, accounts, costing, taxation and management
• Management Consultancy Services
• Engineering services in power production or manufacturing, project planning and management, quality assessment and supply chain management
• Any other area approved by the Council

A role at a well-known company counts only if it falls in one of these areas, so check what you will actually do before you accept.

CMA Articleship In Big 4 Firms

Can a CMA student do articleship in the Big 4? Yes. ICMAI's yearly lists of organisations providing practical training include entities of all four networks (Deloitte, EY, KPMG and PwC). The numbers are small: most of these entities appear with one CMA trainee in a year, and the highest in the lists we checked (2021–2022, 2022–2023 and 2024–2025) was nine, at EY Global Delivery Services India LLP: in Bangalore in 2021–2022 and in Chennai in 2022–2023. The lists are not vacancy lists; they show where CMA students trained, which tells you these employers do take CMA trainees.

KPMG does not have its own section below, so here is what the lists show for it: entries include KPMG Resource Centre Private Limited (Bengaluru) and KPMG India Services LLP (Mumbai) in 2022–2023, and KPMG India Services LLP (Mumbai) and KPMG Assurance and Consulting Services LLP (Chennai, two trainees) in 2021–2022. No KPMG entity appears in the 2024–2025 list.

How to apply for CMA articleship in Big 4

1. Register for CMA Intermediate first. Training can start only after Intermediate registration.
2. Apply through the firm's official careers website for trainee or intern roles in finance, tax, audit, risk or consulting, and say that you are looking for ICMAI practical training.
3. Check the entity and the role. Big 4 networks appear in ICMAI's lists under several entity names, some of them chartered accountants' firms. If your offer is from a CA firm, ICMAI's condition applies: you must work in its separate management consultancy division or be its contractual or permanent employee. The role must also fall in one of ICMAI's recognised areas.
4. Register the training with ICMAI. Within 30 days of joining, submit Form T-4 (organisation) or Form T-1 with UDIN (practising cost accountant) online and pay the ₹2,500 training registration fee (CMA Prospectus 2025, Annexure VII).

Amazon

ICMAI's 2021–2022 list of organisations providing practical training includes Amazon India in Chennai, with one CMA trainee. Amazon does not appear in the 2022–2023 or 2024–2025 lists, so treat it as an employer that has trained CMA students before, not as one with a standing scheme.

A company like Amazon falls under ICMAI's "any other organisation" category, which requires a turnover of ₹25 lakh in the service sector or ₹50 lakh otherwise. What matters most is the role: finance, accounting, tax or audit work fits ICMAI's recognised areas, while unrelated roles do not. Look for openings on the company's own careers website.

EY (Ernst & Young)

EY is one of the Big 4 networks, and in ICMAI's 2021–2022 and 2022–2023 lists of organisations providing practical training its entities appear more often than those of the other three. Entries include:

• 2022–2023: EY Global Delivery Services India LLP, Chennai (nine CMA trainees); Ernst and Young LLP, Chennai (six); EY GDS LLP and EY GDS India LLP, Gurugram; Ernst and Young, Bengaluru; and several entries under Ernst and Young in Kolkata.
• 2021–2022: EY Global Delivery Services India LLP, Bangalore (nine CMA trainees); Ernst and Young LLP, Bangalore (three); EY Global Delivery Services LLP, Bangalore; EY Global Delivery Services India, Chennai; Ernst and Young GDS, Gurugram; Ernst and Young Associates LLP, New Delhi; and Ernst and Young, Gurugram.

No EY entity appears in the 2024–2025 list. Apply through EY's official careers website and check which EY entity the offer is from before you register the training with ICMAI.

TATA POWER

Tata Power companies appear in several of ICMAI's lists of organisations providing practical training:

• 2024–2025: Tata Power Delhi Distribution Limited, New Delhi.
• 2022–2023: The Tata Power Company Limited, Mumbai; Tata Power Northern Odisha Distribution Limited, Balasore.
• 2021–2022: The Tata Power Company Limited, Mumbai; Tata Power Delhi Distribution Limited, New Delhi; Tata Power Trading Company Limited, Noida.

Other Tata group companies also appear in the 2024–2025 list, among them Tata Steel Limited (Jamshedpur), Tata Chemicals Limited (Gandhinagar), Tata Autocomp Systems Limited (Pune) and Tata Motors Limited (Lucknow). Search ICMAI's Organisations Registered for Training by city to see which are near you, and apply through the company's own careers website.

Deloitte

Deloitte entities appear in ICMAI's lists of organisations providing practical training in each of the years we checked. Entries include:

• 2024–2025: Deloitte Touche Tohmatsu India LLP, Kolkata.
• 2022–2023: Deloitte Haskins and Sells LLP, Mumbai (five CMA trainees); Deloitte Touche Tohmatsu India LLP, Mumbai; Deloitte Touche Tohmatsu India Private Limited, Mumbai; Deloitte Support Services India Private Limited, Hyderabad.
• 2021–2022: Deloitte Touche Tohmatsu India LLP, Mumbai.

If you are a CMA Inter student looking for a vacancy at Deloitte, you can apply as soon as you have registered for Intermediate. Apply through Deloitte's official careers website, and if the offer comes from a chartered accountants' firm, confirm that the role meets ICMAI's CA-firm condition before you join.

PWC (PricewaterhouseCoopers Pvt Ltd)

PwC entities appear in ICMAI's lists of organisations providing practical training. Entries include:

• 2022–2023: Price Waterhouse Chartered Accountants LLP, Chennai; PricewaterhouseCoopers Service Delivery Center Kolkata Private Limited, Kolkata.
• 2021–2022: PricewaterhouseCoopers Private Limited, Gurgaon (three CMA trainees); Price Waterhouse and Co LLP, Mumbai; PwC SDC Kolkata Private Limited, Kolkata.

No PwC entity appears in the 2024–2025 list. As the names show, some PwC entities in India are chartered accountants' firms, so ICMAI's CA-firm condition applies to those: you must work in a separate management consultancy division or as the firm's employee. Apply through PwC's official careers website.

Before You Accept An Articleship Offer

• Stipend: ICMAI's empanelment page sets the minimum stipend payable by an organisation for the first year at ₹15,000 to ₹20,000, depending on the classification of the city or town. ICMAI's full stipend tables, including the lower amounts for training with practising cost accountants, are in our articleship duration and stipend guide.
• Changing employer: you can move, but you must inform ICMAI within 30 days with a new Form T-1 or T-4, an experience certificate and a ₹1,000 fee, and no more than three changes are allowed within the 15 months (CMA Prospectus 2025).
• Genuine training only: ICMAI cross-checks training with employers at random and scrutinises uploaded forms daily, and it advises students to disregard practical training content that does not come from the official "icmai" domain (ICMAI note on the quality and genuineness of practical training).
• Everything is online: all practical training forms are submitted on ICMAI's training forms portal; ICMAI does not accept offline forms or hard copies.

Frequently Asked Questions

Which are the top CMA firms in India?

ICMAI does not rank cost accountancy firms or training organisations. Its yearly lists of organisations providing practical training show how many CMA students each organisation trained, and its city-wise list of cost accounting firms registered for training is a good starting point for finding firms near you.