ca articleship registration

CA Articleship Registration

Articleship is the most important part of CA Curriculum and also referred as a golden period in the CA students journey. In the modern era, only bookish knowledge is enough to become a Chartered Accountant. To be a professional, it is important to gain the practical knowledge which could not be possible without articleship.

Amid this period a candidate has to undergo into a practical training for a period of 3 years under a practicing Chartered Accountant.

From the three years, 2 years are mandatory to be served under a practicing Chartered Accountant in practice and during the last year, student has an option to either serve under a practicing Chartered Accountant or go for Industrial Training under a Chartered Accountant in Employment.

A candidate who is pursuing the Chartered Accountancy Course can register himself/herself for the practical training after passing either single or both the groups of CA Intermediate or first group of CA IPCC.

This article is written for the students who are searching for the CA Articleship registration procedure.

Procedure to Register for the Articleship Training

To commence an articleship one has to purchase the Form 102 and 103 from the ICAI with the payment of Rs 50/- from ICAI and fill all the requisite details asked in the form.

Download CA Articleship Registration Form

Although, Form 102 and 103 can also be downloaded from the institute website free of cost for registration of articleship but in such a scenario one has to pay Rs 50/- extra while submitting the form to the regional office. You can download the Form 102 and 103 from the given link.

Procedure to Fill Registration Form 102:-

Registration for Deed of Articles

  1. The deed of articles ought to be implemented for a period of 3 years, deed lesser than 3 years will not be accepted in any case.
  2. It should be executed on a “Non-Judicial Stamp Paper” or “Special Adhesive Stamp” of the prerequisite value which must be affixed on that.
  3. It should be duly signed by the article assistant and the principle which should be executed in a printed form in duplicate.
  4. The original copy should be retained by the principal and the duplicate copy should be retained by the article assistant for a proof.
  5. And the deed of article also not required to be submitted to ICAI for registration of articleship.

Procedure to Fill Registration Form 103:-

Statement of Particulars to be submitted for Registration as an Article Assistant   

From 103 – statement of particulars are required to be submitted in three copies from which one copy has to be submitted to the ICAI, one copy should be retained by principal and last copy should be retained by article assistant.

A candidate has to submit the copy of Form 103 to the ICAI along with prescribed documents which are mentioned below –

  1. Attested copy of IPCC marksheet or CA Intermediate declaring the student pass in IPCC either both or first group or any group of CA Intermediate.
  2. Attested copy of 12th marksheet as a proof of Date of Birth.
  3. Attested Copy of completion certificate of ITT and Orientation Program.
  4. The above documents should be submitted along with requisite fees through the Demand Draft.

All the above documents should be attested by the practicing Chartered Accountant under whom the articleship training will begin by the student i.e. the Principal.

The Registration Form 103 must reach to the ICAI within 30 days of the commencement of articleship.

Articleship Registration Fees

The candidate can commence his practical training by submitting Form 103 along with a Demand Draft with the requisite fees. For the students who have already paid the fees at the time of articleship registration need not  pay it again.

Articleship Registration Fees2000/-

Demand Draft must be in the name of “Secretary, The Institute of Chartered Accountants of India” and shall be payable at Mumbai/ Kolkata/ Chennai/ Kanpur/ New Delhi depending on the region.

Late Submission Fees

unfortunately, the student would not be able to submit the Form 103 within 30 days then the Form should be accompanied by a handwritten application in which candidate have to state the reason for non timely submission of the form. The application should be duly signed by the article assistant and the principal referred as a Condonation of Delay.

Besides the application, one has to submit the late submission fee which is as follows –

Time of PostponementLate Fees
30 days beyond the specified time period₹ 100/-
31-180 days beyond the specified time period₹ 300/-
Beyond 181 days₹ 1000/-

Once candidate submit the application for “Condonation of Delay”, ICAI will accept the form without any inquiry but in some doubtful cases, it may ask for the following documents –

  1. Articles attendance sheet.
  2. Original Deed of Article i.e. Form 102 which is executed on a Non- Judicial Stamp Paper.
  3. ICAI may also ask for the certified copy of the work diary of articled assistant.
  4. Stipend details with some proof such as Bank Pass Book or Bank Statement.

Students must carefully note that, if one wants to pursue another course with Articleship such as or CS then you must take the permission from ICAI within one month through the submission of application in Form 112.

Students Identity Card

You will find an identity card in Form 103 which should be duly filled with the requisite details and a latest passport size photograph should be affixed on such. The identity card should be duly signed by the candidate and principal at the appropriate places.

The card should be submitted to the ICAI along with Form 103 which then will be returned by ICAI with the registration letter.

This card is mandatory to be submitted and will be valid for a period of three years starting from the date of registration.