How student-friendly the firm is – It matters even more than the client base or the size or the number of leaves the firm allows. 2. Client base - If the firm handles only a particular type of audits/assignment, your articleship period will be monotonous unless you are planning to pursue the same specialization in which the firm has clients. 3. Stipend - Money does matter. The minimum stipend recommended by ICAI is not enough to cover even basic living expenses in metropolitan cities. Don’t settle for less than ₹10,000 if you live alone or less than ₹7,500 if you live with your family. 4. Number of leaves - A minimum of 4 months is required for the final exam if you’re starting to study afresh during exam leave (which is the case with most of us). Try not to settle for less than 4 months leave, negotiate and you can even compensate the leaves after your exams get over. 5. Work-life balance - Just because you are an articled assistant doesn’t mean you have to devote your 24 hours to articleship. You are a student firstly. Speak to seniors in the same firm before joining, check if they are able to attend morning or evening classes without needing any permission.