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There is no particular place to say best....It depends on how you are expecting to get trained? There will be different feilds in CA Course to enter like Auditing, Taxation, Investment Advisory Services, Investment Banking Services etc.
Big4's(E&Y, Delloitte, KPMG, PWC) - You can expect to get expertise in any one of the feilds and not even basic knowledge in other feilds in most of the cases.
Mid Size Firms (A firm with more than 2 partners and 10 or more articles) - You will get considerable knowledge in more or less all the feilds that the particular firm you are entering is involved in. (Again That depends on terms you discuss with interviewer at the beginning.)
Small Size Firms (Remaining Firms) - You will get considerable knowledge in the less feilds compared to mid size but there will be direct interaction with partners of the firm. So, You could get personality development guidelines from him effectively.
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