Work at Upadhyay Suraj & Co.
Articleship under the ICAI practical training scheme, and positions for qualified and semi-qualified candidates at our two Delhi offices.
Training across the practice, not on one process.
We take articled assistants under the practical training scheme of the Institute of Chartered Accountants of India. Articles here rotate across the practice rather than being kept on a single process, because the point of the three years is to see how the pieces connect.
To apply: email casurajupadhyay@causnc.com with “Articleship” in the subject line. What to send is set out below.
The four areas you will actually sit in.
Audit and assurance
Statutory audit under the Companies Act, 2013 and tax audit under the Income-tax Act, 2025 — planning, fieldwork, verifying the particulars the prescribed report calls for, drafting the observations. Years to 31 March 2026 are still reported under the repealed 1961 Act.
GST and income tax
The monthly cycle: books against the outward-supply return, the auto-populated credit statement and the summary return; depositing tax deducted; the quarterly withholding statements; the annual return.
Assessments and appeals
Assembling the record for a scrutiny or reassessment notice, drafting the response, and preparing the paper book for an appeal to the Commissioner or the Tribunal.
International tax
Certification on foreign remittances, treaty analysis, transfer pricing documentation and benchmarking, and FEMA reporting to the Reserve Bank.
What the months feel like.
Closing one year, opening the next
Books for the year just ended are closed and the accounts assembled. Fourth-quarter withholding statements are due 31 May. The monthly work never stops — tax deposited by the 7th, GST returns every month.
Audit fieldwork
Company and tax audits planned and fielded: records requisitioned, samples selected, balances confirmed, the file built as the work happens. First-quarter statements: 15 and 31 July.
Filing, notices, annual returns
Audit reports and returns signed and filed. Scrutiny notices arrive on the department's clock, not ours. The GST annual return and its reconciliation are prepared. Second-quarter statements: 15 and 31 October.
Advance tax and appeals
Advance tax computed and paid, third-quarter statements on 15 and 31 January, appeal papers and hearings. March shows how much of a year depends on work done before it.
What you can expect to be trusted with.
Whole tasks, checked in detail
Complete pieces of work rather than fragments: a bank reconciliation, a vendor ledger end to end, one client's monthly GST working from books to return, all reviewed in detail. The year is for accuracy, and for tying every figure to a document.
Files you run, reviewed on exception
You carry a small set of clients' monthly and quarterly compliance and raise the queries yourself. On audits you take areas end to end and write working papers a reviewer can follow without you. You begin drafting replies to notices.
Drafts that go to the partner
You hold the whole engagement in view: what is owed, what is missing, where the exposure is, how the file will read in two years. Draft submissions and computations come from you, and are read before anything is signed.
What to send, and where.
Articled assistants
Email casurajupadhyay@causnc.com with “Articleship” in the subject line. Send:
- A résumé as a PDF with your CA examination marks.
- Where you are in the course, your Institute registration number if any, and when you could start.
- Which office you can reach daily, and whether you can attend client premises across the NCR.
We read for two things a résumé does not show: whether you can write — a reply to a notice cannot be drafted from a template — and whether you will serve the term in one place. Do not attach anything belonging to a previous principal.
Qualified and semi-qualified
Qualified: your membership number and the areas you have worked in. Semi-qualified: which group you have cleared, where you did articleship, and one engagement you handled end to end.
Current vacancies.
There are no open positions at present.
A résumé sent to casurajupadhyay@causnc.com is kept on file. Articleship applications are considered through the year, whether or not a position is listed here.
Where you would be based.
Corporate office
823, 9th Floor, Westend MallJanakpuri District Centre, Janakpuri
New Delhi – 110058
Branch office
45 LGF, Pocket A-8Kalkaji Extension, South Delhi
New Delhi – 110019