What is an articled clerk and what do article’s entail?
To be prepared for a challenging and often demanding career as a professional accountant, it is not sufficient to solely rely on theoretical knowledge developed through an exam process. Therefore a key component is to gain relevant practical experience; commonly referred to as articles. 

Articles involve completing three-year's employment in an accounting or finance-related role(s) and encompasses the following:
To apply in practice the knowledge and techniques gained through your studies.  
To observe and be involved in real-life work situations that help you to develop the skills, attitudes, and behaviours that you will need to possess as a qualified accountant.
To develop your judgement, encouraging you to reflect on the quality of your work and how you may improve your work performance in the future.  
Employers expect learners to show high levels of knowledge and ability in the workplace, and to behave ethically.