08/10/2026
A Serious Concern Regarding the Treatment of Article Trainees
For the past few days, we have been receiving messages from a number of CAP III and Advisory Level students regarding concerns about the conduct, behaviour, and working environment being experienced by some Article Trainees in audit firms.
Several students have expressed that they are facing unprofessional behaviour, unnecessary pressure, and circumstances that are causing significant mental stress and tension during their articleship. Some trainees have even approached us seeking termination of their articleship so that they can join another firm and continue their professional journey in a healthier and more supportive environment.
However, in some cases, principals are reportedly not providing the necessary permission for termination or transfer. There are also instances where trainees are allegedly being asked to extend their leave beyond the leave they have actually taken. Such practices can have serious consequences for the trainees.
The issue is particularly concerning because the completion of the required period of articleship and the leave provisions prescribed by the Institute of Chartered Accountants of Nepal (ICAN) are directly connected with a student's eligibility to appear in the professional examinations. Any unnecessary delay or obstruction in completing the required articleship period can therefore directly affect a student's examination schedule, career progression, and professional future.
We would therefore like to make a sincere but firm appeal to the Principals of audit firms and concerned professionals:
Article Trainees are students and aspiring professionals. They are not slaves.
They deserve to be treated with professionalism, dignity, respect, fairness, and humanity. Discipline and professional standards are certainly necessary in an articleship environment, but they should never become a justification for intimidation, unreasonable pressure, humiliation, or practices that unnecessarily jeopardize a trainee's academic and professional future.
At the same time, we respectfully request the Institute of Chartered Accountants of Nepal (ICAN) and the concerned authorities to take this matter seriously and establish an effective mechanism through which Article Trainees can raise genuine grievances and seek timely resolution without fear of retaliation.
The articleship period is intended to develop future Chartered Accountants—not to break their confidence, compromise their mental well-being, or unnecessarily delay their examinations.
We strongly believe that a professional institution must uphold both professional discipline and basic human dignity.
We therefore urge all concerned parties to act responsibly, professionally, and fairly in the larger interest of the students and the accounting profession in Nepal.
