Articleship is the most important part of the CA Curriculum and is also referred to as a golden period in the CA student’s journey. In the modern era, only bookish knowledge is not enough to become a Chartered Accountant. To be a professional CA in 2023 and beyond, it is important to gain practical knowledge which could not be possible without articleship.
Amid this period a candidate has to undergo the CA Articleship training for a period of 3 years under a practising Chartered Accountant.
From the three years, 2 years are mandatory to be served under a practising Chartered Accountant in practice and during the last year, the student has an option to either serve under a practising Chartered Accountant or go for Industrial Training under a Chartered Accountant in Employment.
A candidate who is pursuing the CA Course can register himself/herself for the practical training after passing either single or both the groups of CA Intermediate or the first group of CA IPCC. After the release of the CA Intermediate Result, you can apply for the CA Articleship.
Also Check: ICAI CA New Scheme
This article is written for the students who are searching for – How to register for the CA Articleship?
Procedure to Register for the Articleship Training
To commence an article one has to purchase 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 articles in such a scenario one has to pay Rs 50/- extra while submitting the form to the regional office. You can download Form 102 and 103 from the given link.
|Registration for Deed of Articles
|Statement of Particulars to be submitted for Registration as an Article Assistant
Procedure to Fill Registration Form 102:-
Registration for Deed of Articles
- 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.
- It should be executed on a “Non-Judicial Stamp Paper” or “Special Adhesive Stamp” of the prerequisite value which must be affixed on that.
- It should be duly signed by the article assistant and the principle which should be executed in a printed form in duplicate.
- The original copy should be retained by the principal and the duplicate copy should be retained by the article assistant for proof.
- And the deed of the article is 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 Articled Assistant
Form 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 the principal and the last copy should be retained by the article assistant.
A candidate has to submit the copy of Form 103 to the ICAI along with prescribed documents which are mentioned below –
- Attested copy of IPCC mark sheet or CA Intermediate declaring the student pass in IPCC either both or first group or any group of CA Intermediate.
- Attested copy of the 12th marksheet as proof of Date of Birth.
- Attested Copy of completion certificate of ITT and Orientation Program.
- The above documents should be submitted along with requisite fees through the Demand Draft.
All the above documents should be attested by the practising Chartered Accountant under whom the articleship training will begin by the student i.e. the Principal.
Registration Form 103 must reach the ICAI within 30 days of the commencement of articleship.
Articleship Registration Fees in 2023
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 Fees
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 Form 103 within 30 days then the Form should be accompanied by a handwritten application in which candidates have to state the reason for untimely submission of the form. The application should be duly signed by the article assistant and the principal referred to as a Condonation of Delay.
Besides the application, one has to submit the late submission fee which is as follows –
|Time of Postponement
|30 days beyond the specified time period
|31-180 days beyond the specified time period
|Beyond 181 days
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 –
- Articles attendance sheet.
- Original Deed of Article i.e. Form 102 which is executed on a Non- Judicial Stamp Paper.
- ICAI may also ask for a certified copy of the work diary of the articled assistant.
- 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 B.com or CS then you must take 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 the 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.
After the candidate’s registration request has been approved by the regional office, students get registered for the articles. Once the registration procedure is completed, candidates can see the article’s termination and completion forms in the articles tab.
The procedure of Filling Termination Form
To fill out the termination articles form the following steps are required.
- Candidates are required to clock the articles menu button.
- Then, click on the article ship tab
- The icon for articles’ termination forms appears.
4. Students have to click on the icon and fill the form.
5. From the drop-down, candidates have to select the termination reason.
6. Students are advised to verify all the details.
7. Candidates have to carefully select the date of the termination and number of leaves. Once the details are submitted by the students, it can not be changed.
8. Enter the stipend details and click on the Next button.
9. Enter member in charge training details, if applicable.
10. Enter the details of the work done only for the period served. Type “0” in the nonapplicable fields.
11. Enter 3 professional training programs attended during the current articleship.
12. Enter the general remarks, if any.
13. Candidates then have to upload the required termination document. Finally, click on the submit button.
Students are advised to download the pdf which is generated and get it signed by the members. Students have to upload the scanned copy using the edit application feature.
Articleship Completion on Death of Principal
- Candidates have to click on the icon and fill the form.
- Select the reason as termination on the death of the principal.
3. Candidates then have to select the surviving partner from the drop-down.
- Candidates are required to clock on the icon and fill the form.
2. Candidates are required to fill all the necessary details in the form.
3. Candidates are then required to fill the work experience during the articleship.
4. Fill the summary and general remarks.
5. Finally, click on the submit button and generate the pdf.
Q1. Can CA be done without articleship?
Ans: No, CA cannot be done without articleship. Articleship is a part of becoming a CA.
Q2. What is the procedure of articleship?
Ans: The procedure of the articleship is mentioned above in detail on this page.
Q3. When can a CA candidate be eligible for the articleship?
Ans: the ca candidate is eligible for the articleship only when the candidate has completed both or a single group of CA IPCC.