both are important at there place so its depends upon you that in which field you want to go ahead.

-better cannot be chosen for articleship among the two. -u need to learn both -u need to work under both areas during ur training period -both have there own importance -whether in future u practice or go for job u will both -this is part of profession so u cannot leave any -however u may choose to devote some time in a area and then in other like that over the articleship training period

Hi, According to me when a student is qualified as a CA, he/she is expected to have knowledge of all aspects of business. Not necessary a expert but at least minimum knowledge to tackle any problem faced with ease. So it is very important to choose articleship where you can get knowledge of all areas. like internal audit helps us understand business functioning, statutory audit helps us understand the requirement under various laws. similarly tax helps us understand tax implications. I personally suggest that for first 2 years of articleship try and get as much exposure as possible in all the fields and if you are sure about your area of interest or develop liking of specific field then you can opt for industrial training in the last year of articleship which gives an added advantage. I hope this was of use. Thank you!

both are of equal importance but it depends on your interest but as a chartered accountant you should have knowledge of both accounting and taxation you may get bored by doing only accounting work then skip on to the taxation work.

Dear Gunseh, Please note both are equally demanded. But as per my opinion in audit you have to examine books of Account, go through vouching, physical count of inventory etc again and again. And doing same thing again and again seem to be more boring. But in Taxation daily new provisions comes into effect and it seems quite interesting we are of the hope that ytomorrow we will learn something new. Apart from that it is quite hard to interprete the provisions of Laws and in Taxes there are very less specialised. So it is advisable from me to go with Taxation interest. Regards ! Lokesh Garg !