The unique requirement of practical training is instrumental in shaping a well-rounded professional to ensure that students have an opportunity to acquire on-the-job work experience of a professional nature. Such a practical training:
- Inculcates a disciplined attitude for hard work;
- Develops necessary skills in applying theoretical knowledge to practical situations;
- Provides exposure to overall socio-economic environment in which organizations operate; and
- Develops ethical values.
Under the Present Scheme of Education & Training three years of articleship training has been designed to strike a balance between theoretical education and practical training.
A student can also undergo audit training. Eight months of audit training is treated as equivalent to six months of articleship training. 
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