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CA Articleship

An important phase in the CA course duration is articleship that every CA student has to mandatorily do for three years. The CA articleship starts after passing CA-IPCC group-1 exam and also completing training and Orientation. However, experts recommend that before taking up the CA articleship, a student should clear both segments of CA IPCC exam. Its completion of this CA articleship for three years that makes a candidate eligible for the CA final exam.

Not all firms provide opportunity for CA articleship. Its recommended to all CA candidates to pick the best firm for practicing CA articleship. Later, this articleship counts as work experience for successful CA students.

The three years of CA articleship is further divided into two heads:

a) The first two years of articleship is mandatory required to be served under a CA in practice

b) In the last year of CA articleship, students can enroll themselves for training under a CA in employment.

Students who perform articleship under a CA in employment for the last year is called Industrial Training.

Before starting the articleship, all CA students have to official let know ICAI about their articleship details. To do this, CA students have to purchase Form 102 and 103 which costs 50INR only. These two are called CA articleship form in which students have to fill in all details related to their articleship.

The forms can be downloaded from the official website of ICAI as well. For online version of Form 102 and 103, the total cost is 100INR.

The CA articleship registration fee is Rs. 2000.

Form 102:

Form 102 should be executed on a “Non-Judicial Stamp Paper” or “Special Adhesive Stamps” of the requisite value affixed.

The form 102 should reflect all particulars of the articleship valid for the next 3 years.

The articled assistant and the chartered accountant under which students perform their CA articleship has to physically sign the forms.

A copy of Form 102 should be given to the articled assistant.

Form 102 has to be submitted to ICAI.

Form 103:

There should be three copies of Form 103.

The articled assistant and the chartered accountant under which students perform their CA articleship has to physically sign the forms.

Form 103 along with all required documents should reach ICAI within 30 days from when the articleship starts. In case of late submission of Form103, a delay fee gets added to this.

Please be careful while filling the ID card zone in Form 103 and put in a passport size image to this.

Many a times students aspire to pursue another course during their CA articleship. This needs to be informed to ICAI. Also, this requires submission of Form 112 to ICAI.

The work timing during CA articleship is 35 hours in a week. The work timing must be between 9am – 7pm.

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