CA Articleship 2025, Registration, Rules, and Stipend

CA Articleship is a crucial phase in the journey of a Chartered Accountant (CA) student. During articleship, a candidate undergoes CA Articleship training for a duration of two years under the guidance and supervision of a practicing Chartered Accountant.

Out of these three years, two years are mandatory to be served under a practicing Chartered Accountant in practice. In the final year, the student can either continue their articleship under a practicing Chartered Accountant or opt for Industrial Training under a Chartered Accountant in employment. An individual pursuing the CA Course can register himself/herself for the practical training after passing either the first group of the CA Intermediate or the second group of the CA IPCC. The CA Articleship application will be available after the release of the CA Intermediate results.

The CA articleship period allows students to understand the profession's nuances, experience the challenges faced by Chartered Accountants, and gain insights into the practical applications of accounting principles and regulations. It provides exposure to different industries, clients, and sectors, which broadens the student's understanding and prepares them for future roles as qualified CAs.

What is CA Articleship?

CA Articleship is an essential component of the Chartered Accountancy course. It is the third stage that CA students undertake after clearing one or both groups of the CA Intermediate exam. It involves practical training under the guidance of a practicing Chartered Accountant (CA) and provides students with real-world exposure to the field of accountancy. During the CA Articleship training, students are involved in various tasks and responsibilities related to auditing, taxation, ROC compliances, filing tax returns, and preparing financial statements. The duration of the CA articleship is three years, and it is a mandatory requirement for students to complete this training to be eligible to appear for the CA Final examination .

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CA Articleship Importance

CA Articleship holds significant importance in shaping the professional journey of a Chartered Accountant. The following points highlight the importance of articleship in CA:

1. Work Experience: Articleship provides candidates with three years of practical work experience, which is valuable for their professional development as future CAs.
2. Time Management: Working in CA articleship firms requires managing a hectic schedule. This experience helps candidates hone their time management skills and handle multiple tasks efficiently.
3. Professional Skill Development: The three-year training period allows individuals to enhance various professional skills such as multitasking, team management, risk management, and client communic
4. Real Client Exposure: CA aspirants can work with real clients during their articleship period, gaining practical knowledge of handling client engagements, addressing their needs, and providing professional services.

CA Articleship Registration

After fulfilling the eligibility criteria, students must register for a CA articleship with the Institute of Chartered Accountants of India (ICAI). The registration process involves filling out specific forms and submitting them to the ICAI. Here's a step-by-step guide to CA Articleship Registration :

1. Download Forms 102 and 103 from the official ICAI website. There is a fee of INR 50 to download these forms, even if obtained from the regional office.
2. Fill out Form 102, the Deed of Articles. The deed must be executed on a Special Adhesive Stamp with the required amount and signed by the Article and the Principal. Submit Form 102 to the Principal.
3. Fill out Form 103, the Statement of Particulars, with all the required details. Sign the form and submit it to the ICAI for the articleship assistant. You must submit important documents and pay the registration fee through a demand draft along with the form. The required documents include:

- IPCC or Intermediate Marksheet showing the passing marks - Attested copy of the 12th mark sheet - ITT and Orientation Program certificates

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Procedure to Fill Registration Form 102: Deed of Articles

When filling out the registration form for the Deed of Articles, follow these steps:

1. Duration: The Deed of Articles should be executed for a period of three years. Any deed for a duration of less than three years will not be accepted.
2. Stamp Paper: The Deed should be implemented on a "Non-Judicial Stamp Paper" or a "Special Adhesive Stamp" of the required value, which must be affixed to the document.
3. Signatures: The Article Assistant and the Principal should duly sign the Deed. It should be executed in a printed form in duplicate.
4. Retention: The Principal should retain the original copy of the Deed, while the Article Assistant should keep the duplicate copy as proof.
5. Submission: The Deed of Articles does not need to be submitted to the Institute of Chartered Accountants of India (ICAI) to register articleship.

Procedure to Fill Registration Form 103: Statement of Particulars

Form 103, the Statement of Particulars, should be submitted in three copies. One copy must be submitted to the ICAI, the Principal should retain one copy, and the Article Assistant should keep the remaining one. Along with Form 103, the candidate must submit the following documents:

• Attested copy of the IPCC mark sheet or CA Intermediate mark sheet, indicating the candidate's pass in either both groups, the first group, or any group of CA Intermediate.
• Attested copy of the 12th mark sheet as proof of date of birth.
• Attested copy of the completion certificate of ITT and Orientation Program.

All the above documents should be attested by the practicing Chartered Accountant who will supervise the articleship training (the Principal). The documents should be submitted along with the required fees through a Demand Draft. Registration Form 103 must reach the ICAI within 30 days of the articleship's commencement.

Note-

The Principal must attest these documents. Ensure that you have filled out three copies of Form 103. The Principal and the articleship assistant should have one copy each, and the original form must be submitted to the ICAI. Form 103 should be submitted to the ICAI within 30 days before the commencement of the articleship.

CA Articleship Registration Fees 2025

To commence practical training, candidates need to submit Form 103 along with a Demand Draft for the requisite fees. If the fees have already been paid during articleship registration, there is no need to pay again. The Articleship Registration fee is INR 2000/-. The Demand Draft should favor "Secretary, The Institute of Chartered Accountants of India." Depending on the region, it must be payable at Mumbai, Kolkata, Chennai, Kanpur, or New Delhi.

CA Articleship Late Submission Fees

If, unfortunately, the student cannot submit Form 103 within the specified 30-day period, they should include a handwritten application explaining the reason for the delay. The application must be signed by both the Article Assistant and the Principal, and it is referred to as a Condonation of Delay. In addition to the application, a late submission fee must be paid as follows: - Beyond 30 days: INR 100/- - Between 31-180 days: INR 300/- - Beyond 181 days: INR 1000/- After submitting the "Condonation of Delay" application, the ICAI will accept the form without any inquiry. However, in some doubtful cases, the following documents may be requested by the ICAI:

• Articles attendance sheet.
• Original Deed of Articles (Form 102) executed on a Non-Judicial Stamp Paper.
• Certified copy of the articled assistant's work diary.
• Stipend details with proof, such as a Bank Pass Book or Bank Statement.

Students need to note that if they wish to pursue another course alongside articleship, such as B.com or CS, they must seek permission from the ICAI within one month by applying for Form 112.

CA Articleship Student Identity Card

• Complete Form 103 for your student identity card. Ensure that all the required details are filled in, and attach your most recent passport-sized photograph. The candidate and principal must sign the identity card at the designated places.
• Submit the completed card, along with Form 103, to the ICAI. The ICAI will return it to you along with the registration letter.
• This identity card is mandatory and will remain valid for a period of three years from the registration date.

CA Articleship Eligibility Criteria

To be eligible for CA Articleship, students must meet certain criteria, varying depending on whether they apply through the CA Foundation Route or Direct Entry Route. Here are the eligibility requirements for both routes:

CA Foundation Route

- Clear one or both groups of CA Intermediate. - Complete 4 weeks of Information Technology Training (ITT) and Orientation Training (OT).

Direct Entry Route

- Commerce stream students must secure at least 55% marks in graduation, while students from the science stream or other streams need to secure more than 60% marks. - Completion of ITT and OT training is mandatory.

What Happens During the CA Articleship Training?

As students progress through their articleship, their responsibilities and assignments may evolve based on their performance, the organization they are working for, and their training year. This progressive learning approach enables them to develop a comprehensive understanding of the practical aspects of the accounting profession. The CA articleship period is vital in bridging the gap between theoretical knowledge gained through academic studies and the practical application of accounting principles and standards in real-world scenarios. It equips CA aspirants with the necessary skills, experience, and exposure to become competent professionals in accountancy. During the CA articleship training, students are exposed to various professional tasks and responsibilities. These may include:

1. Auditing: Participating in audit engagements, conducting audit procedures, examining financial statements, and ensuring compliance with relevant accounting standards.
2. Taxation: Assisting in tax compliance activities, preparing tax returns, conducting tax assessments, and staying updated with tax laws and regulations.
3. ROC Compliances: Learning about and handling compliances related to the Registrar of Companies (ROC), such as filing annual returns, maintaining statutory records, and adhering to company law provisions.
4. Financial Statements: Gaining hands-on experience in preparing financial statements, analyzing financial data, and ensuring accuracy and compliance with accounting standards.

CA Articleship Best Courses to Pursue

Students often have the desire to pursue additional courses such as B.Com, CS, and more while undergoing their articleship training. To do so, they must seek permission from the ICAI and submit Form 112 within one month of commencing practical training. However, managing time between college and office can be challenging. Nevertheless, if you can effectively manage your schedule, consider exploring the following list of top courses to pursue alongside CA articleship:

• CMA
• CFA
• LLB
• FRM
• ACCA
• Diploma in Information System Audit (DISA)
• Certified Information System Auditor (CISA)
• Certified Internal Auditor (CIA)
• Investment Banking

CA Articleship Top 10 Firms

CA firms serve as organizations where articles can work under the supervision of a practicing CA or principal, gaining insights into the day-to-day activities and responsibilities of a CA. To find a CA articleship vacancy in one of these firms, you can visit their official websites, LinkedIn pages, and other relevant sources. Here are some of the top CA firms in India for articleship:

1. Deloitte
2. PwC (Price Waterhouse Coopers)
3. Ernst & Young
4. KPMG
5. BDO International
6. Grant Thornton International
7. SS Kothari Mehta and Co.
8. Sahni Natrajan and Bahl
9. Lodha & Co.
10. RSM International

CA Articleship Expected Salary/Stipend

The CA Articleship stipend is typically not very high. As per the ICAI, there is a predefined stipend amount that every CA firm pays to their articles. The stipend benchmarks vary for each of the three years and are also influenced by the population of the city or town. Here is a breakdown of the minimum stipend amount based on the year and population:

CA Articleship Working Hours and Leaves

During the three-year CA articleship period, articles are allowed to take a maximum of 157 leaves. Excessive leaves can result in complications, as it may delay the completion of the articleship period. Therefore, it is essential for articles to adhere to the leave regulations set by the ICAI. The minimum working hours for articles are 35 hours per week, but it may extend to 10 hours a day or 60 hours a week, depending on the workload. Working hours can vary between CA firms.

CA Articleship Termination/Completion

Once your registration request for articleship is approved by the regional office, you will be registered for articles. After completing the registration process, you can access the termination and completion forms for articles under the articles tab. To fill out the termination form for articles, follow these steps:

1. Click on the articles menu button.
2. Then, select the article ship tab.
3. You will see the icon for articles' termination forms.
4. Click on the icon and fill out the form.
5. Choose the termination reason from the dropdown menu.
6. Verify all the details provided.
7. Carefully select the termination date and number of leaves. Note that once the details are submitted, they cannot be changed.
8. Enter the stipend details and click on the Next button.
9. If applicable, enter the details of the member in charge of training.
10. Provide the details of the work done only for the period served. Leave nonapplicable fields as "0".
11. Enter three professional training programs attended during the current articleship.
12. Add any general remarks, if necessary.
13. Upload the necessary termination documents. Then, click on the submit button.

Note-

After generating the PDF, it is advised to download and get it signed by the members. You must then upload the scanned copy using the edit application feature.

CA Articleship Completion due to Principal's Death

• Click on the icon and fill out the form.
• Select "termination on the death of the principal" as the reason.
• Choose the surviving partner from the dropdown menu.

Articleship Completion

• Click on the icon and fill out the form.
• Ensure that all the necessary details are provided.
• Include your work experience during the articleship.
• Provide a summary and any general remarks.
• Finally, click on the submit button to generate the PDF.