Hi friend, So far as your question is concerned that - Should I join in Big 4 or a small firm? Is the industrial training programme of the ICAI worth it? Let us divide it into two parts and discuss it one by one. **Should U join in Big 4 or a small firm?** It is quite logical and expected for a CA student after clearing CA Foundation | CA CPT/CA Intermediate | CA IPCC when he/she is in search of articleship training to get confused with what you are as in Which is better-articleship at Big4 or a local firm for chartered accountants in India Every decision has its prons and cons. The following is my personal opinion: If you do articleship from big fours - you would get exposure of say 5-10 big corporate house. Same repetitive and monotonus audit profile would be there If you do articleship in small and medium firms you would get exposure of 100s and 1000s different types of audits. I have seen people who has done audit from big 4s are unable to file their individual returns. Whether you should do articleship from big firms or small firms would entire depend on the question is what you want to do in future. If you want to start your own firm, then join small and medium sized firms. **So far as industrial training is concerned:** The basic difference between artilceship and industrial training is change in the role. In articleship training you work riguorously under an employer and work as article assistant. He/She is also called as auditor and audit different corporate bodies like companies etc. One audits the work of the auditee, Whereas, in case of industrial training, one joins as industrial trainee in any of the companies approved by the institute, prepares all the details and get the work audited by the auditors. The difference between articleship and industrial training is change of the position of the chair. So far as your question is concerned that What are the benefits of industrial training?? the answer is that the benefits are lot. The first and foremost benefit is that There is high probable chance that the Company in which you have done your industrial training might absorb you. The Company need not spend its resources (either in the form of money or time) for training as the industrial trainee must have gathered required experience and knowledge of the workings of the Company. All the best !! Regards

Hie Anju, First of all Congratulations for clearing CA Intermediate | CA IPCC. Secondly, join articleship with proper knowledge about the firm. Whether you want to join Big 4 or small firm, it depends upon your interest., but in my opinion you should join small or medium level of firm. In small or mid level you can get good work exposure in every field like say accounting, auditing, taxation etc. You can get better practical knowledge there. Thirdly, about Industrial training, it is worth. In last year of your internship you can join IT for getting practical knowledge and work experience of industries & MNC, so during your internship, you can get knowledge of working environment of both small and Big firms. Join internship in a good firm from aspects of principal, work environment,timings, staff etc because its a matter of 3 years which is a very long time.