Q1. When can I start my Articleship?
After clearing 1st group or both Groups of CA-IPCC, you have to undergo 3 years of Articleship under a CA.
You have to mandatorily serve under a CA in practice for the first 2 years of Articleship. Last year of Articleship can be served wither under a CA in practice or under a Chartered Accountant in employment which is called as Industrial Training.
Q2. How can I register for Articleship?
You have to apply in a Firm which has Articleship vacancy trainees. There you will be registered under a Chartered Accountant who will be your “Principal”.
All the CA Firms are not eligible to provide Articleship Training to the students. ICAI has imposed a limit on CAs for registering the Articles under them.
|CA in continuous practice for a period of:||Maximum no. of Articles allowed to train|
|Upto 3 years||1 Article Assistant|
|3-5 years||3 Article Assistant|
|5-10 years||7 Article Assistant|
|More than 10 years||10 Article Assistant|
Example: A CA Firm has 4 Chartered Accountant Partners. All 3 are having more than 10 years of experience. Then total number of Articles that the CA Firm can hire are: 4 x 10 = 40 Articles.
You have to intimate ICAI about your Registration under that particular CA.
You have to Purchase the Articleship Registration Forms viz. Form 102 & Form 103.
Q3. From where can I get the form?
1. You can buy the form from ICAI’s Regional Office & ICAI Branch Offices. Cost: Rs. 50 only.
2. Download from ICAI’s website: Form 102- http://126.96.36.199/7543st_f102.pdf
Form 103: http://188.8.131.52/9059st_f103.pdf
These forms are available just for reference. You have to purchase the forms & then fill and finally deposit them.
Articleship Registration Form 102: Deed of Articles
- You have to execute the Deed of Articles on a “Non-Judicial Stamp Paper”. Or you can affix the “Special Adhesive Stamps” of the requisite value.
- The deed of articles should be executed for full period of 3 years. If your deed shows lesser period then it will not be accepted.
- You have to execute the Deed of Articles in printed Form in duplicate. Both the Articled Assistant & the Chartered Accountant has to sign the Deed.
- The Chartered Accountant will retain the Original Copy of the Deed & the duplicate copy will be given to you.
- You don’t have to submit the Deed to ICAI for registration.
Articleship Registration Form 103: Statement of Particulars
You have to submit the Form 103 in triplicate. One copy is to be sent to ICAI, one is to be retained by Chartered Accountant & one is to be retained by you i.e. the Article.
Important documents to be submitted:
- Attested copy of mark-sheet of IPCC Exams
- Attested copy of Secondary/ Higher School Certificate as proof of Date of Birth
- Requisite Fees by way of Demand Draft i.e. Rs. (Rs. 50 extra in case the Forms were downloaded online)
- Attested Copy of completion of ITT & Orientation Program
KEYNOTE: You have to get all your documents attested by the Chartered Accountant under whom you are registered.
Q4. What is Articleship Registration Fees?
At the time of Articleship Registration, you have to pay a fee of Rs. 2,000. In case this Articleship registration fees has already been paid at the time of IPCC Registration, you need not pay this fees again.
The Fee is payable by way of demand draft/ bankers cheque drawn on any bank in the name of “Secretary, The Institute of Chartered Accountants of India” payable at Mumbai/Kolkatta/ Chennai/ Kanpur/ New Delhi as the case may be.
KEYNOTE: You can start your Articleship after clearing IPCC Group I, but can register for CA Final only after clearing both the groups of IPCC.
Q5. What is the Last Date of Registration?
You have to submit the Articleship Registration form within 30 days from the date of commencement of Articleship to ICAI.
What if the Last Date of Registration passed?
Don’t worry. If you get late by any unforeseen circumstances then you can send a had written application stating the reason for late submission of the articleship form. This is an application for Condonation of Delay & it should also be signed you (Article assistant) & the CA.
You have to pay fee for delay in submission of the Form.
|Period of delay||Fees to be paid (Rs.)|
|30 days late (Beyond the last date of submission of form)||100|
|30-180 days beyond last date of submission of form||300|
|Beyond 180 days||1,000|
Q6. Do we need to submit any other documents also along with Late Fee & Condonation of Delay Application?
No, you don’t have to submit any other document.
In what time ICAI will approve the Condonation of Delay Application? Any other details required?
ICAI may either approve the same without any enquiry but in case of any doubts, ICAI may also ask for the following documents:-
- Attendance Record of the Articled Assisstant
- Original Deed of Articles in Form 102, executed on a non-judicial stamp paper
- Certified Copy of the work diary of the articled assistant
- Stipend Details with evidence in the form of Bank Pass Book/ Bank statement
Q7. Can I pursue any other course along with Articleship?
Oh, yes!!! You can submit the Form 112 along with the Articleship registration form. You actually have to take permission with this form from ICAI for pursuing any other course.
Q8. What is this Student Identity Card?
- You have to fill the Identity Card in Form 103 with your latest passport size photograph & duly signed by you at all appropriate places.
- The Identity Card will be stamped by ICAI & will be returned to you in a plastic cover along with the registration letter.
- The Identity Card & Registration Letter would be sent to you (Article Assistant) by normal post to your registered address.
- The Identity Card is compulsory for all students & is valid for a period of 3 years from the date of registration.
- If you are planning to take transfer/extension of articled service, your ID Card will be re-issued for the balance/extended period.
Q9. What are the Working Hours in Articleship Training?
- According to ICAI you (The article assistant) have to work for 35 hours in a week excluding the lunch break.
- The office hours of the principal for providing articled training to the article assistant shall not generally start before 9:00 AM or end after 7:00 PM
- The normal working hours of the articled assistant shall not start after 11:00 AM or end before 5:00 PM. (We all know the Truth by the way)
- In case of excess work, the article trainee may be required to work beyond the normal 35 working hours. But, the aggregate number of working hours shall not exceed 45 hours per week.
- The requirement or working beyond 35 hours should not be a practice but only in exceptional circumstances.
- If you’re working beyond the normal 35 hours, then You (Article assistant) will be entitled to compensatory leaves calculated with reference to the number of completed working hours, over and above 35 working hours. (However here also, we all know the truth, Right?)
- The facility of flexible working hours which was available earlier was withdrawn a few years ago.
Q10. How can I check my Articleship Registration Status?
Once you’ve registered for Articleship and all your forms have been processed by ICAI, ICAI will send you a confirmation letter with your Identity Card.
This whole process takes a couple of months as the no. of CA Students has increased many folds in the past few years.
Once your Registration has been accepted by ICAI, it sends the Articleship registration letter to the you (The Article Assistant) as well as to the CA under whom you are registered.
The members can also check these details online through this link:
You Just have to enter your membership number at the end of the above link & it will display the list of articles that are registered under you.
For eg: If the Registration No. of the CA is 999999 the link for checking the same would be
The CA Students can also avail this facility by requesting their principal for their membership no. and checking the articles registered under the CA.
If your name is being displayed under the list of articles registered under that CA, it indicates that your Articleship Registration is confirmed.
By Pooja Sharma