Everything You need to Know about Articleship Registration

Articleship Registration

This post has been penned by Gaurav Mergey and elucidates on the aspect of articleship registration or re registration for the purposes of CA. Read on.

“ARTICLESHIP” is irrefutably the most important phase in a CA student’s life. It is a 3 year training, wherein in a student has the opportunity to equip himself with all the tools which are required to have a successful future as a Chartered Accountant.

We get to learn a lot during IPCC, but articleship is a whole different ball game. During articleship, you get to learn how things actually work in the practical world. You will learn to apply the knowledge you acquire from the books. You will learn to handle stress. You will learn how to reciprocate to complex situations and get an exposure to overall social-economic environment in which organizations operate. How you go through it will definitely have an impact on the CA you are destined to become.

This article shall cover the following topics:

  1. Eligibility
  2. Registration Process
  3. Re-registration of Articles

Eligibility

Students enrolling for CA curriculum through CPT route shall be eligible for articleship on-

  1. Passing Group 1 or both groups of IPCC
  2. Completion of Information Technology Training (ITT)
  3. Completion of orientation course

Students enrolling for CA curriculum under Direct Entry scheme after Graduation / Post-Graduation shall be eligible for articleship on-

  1. Completion of Information Technology Training (ITT)
  2. Completion of orientation course

However, candidates who are enrolling into CA curriculum under Direct Entry scheme on the basis of their clearing CS inter or CWA inter shall be eligible for articleship on-

  1. Passing Group 1 or both groups of IPCC
  2. Completion of Information Technology Training (ITT)
  3. Completion of orientation course

Articleship Registration Process

The following documents are to be executed for registration:

  • Deed of Articles in Form 102
  • Statement of particulars for registration in Form 103 in triplicate, one copy to be sent to institute, one copy each to be retained by the chartered accountant and the article assistant.
  • Permission for other course (Form 112)

These forms can be either purchased from ICAI on payment of Rs. 50 or can be downloaded from ICAI website. However, if these forms are downloaded online, the candidate would be required to pay Rs. 50 extra.

Link for downloading the forms online: Download Form 102 & Form 103

 

Deed of Articles (Form 102)

  1. The deed of articles should be executed on a Non-judicial stamp paper or ‘Special Adhesive Stamps’ of requisite value should be affixed.
  2. The deed of articles should be executed for full period of three years. A deed showing lesser period will not be registered.
  3. The deed of articles should be executed in printed Form in duplicate and signed both by the article assistant and the chartered accountant.
  4. The original deed of articles should be retained by the chartered accountant and duplicate copy thereof should be given to the article assistant.
  5. The deed of articles is not required to be sent to the office of the Institute for registration.

Form of Particulars for Registration (Form 103)

  1. Statement of Particulars for registration (Form 103) should be filled clearly, completely and unambiguously.
  2. The form should be signed by the articled assistant and the chartered accountant concerned at the appropriate places.

Form 103 should be submitted to ICAI along with-

  1. Certified true copy of marks statement of Foundation Examination / Professional Education (Examination-I) / Professional Education (Examination-II) / Common Proficiency Test.
  2. Certified true copy of Secondary / High School Certificate in proof of Date of Birth.
  3. Certified true copy of marks statement of 10+2 examination.
  4. Requisite fees by way of Demand Draft as per schedule of fees
  5. Certificate of completion of the 250 Hours Compulsory Computer Training / 100 Hours Information Technology Training in case a student is joining 3 year articled training after passing Professional Education (Examination-II).Copies of all testimonials must be attested by the Principal.

Form 103 is to be submitted by the student at ICAI within 30 days of commencement of articleship. In case, the candidate was unable to submit the form within 30 days, it has to be submitted by paying a late fee (Schedule mentioned below). However, the form should be accompanied by a handwritten application for Condonation of Delay mentioning the reason for delay. This application is to be signed by both the student and the principal (CA).

Period of Delay Fees for Condonation
30 days beyond specified period Rs. 100
31-180 days beyond specified period Rs. 300
Beyond 181 days Rs. 1000

Usually no other document is required to be submitted along with this application. However, ICAI may ask for the following documents in case of any doubts-

1.Attendance Record of the Articled Assistant

2.Original Deed of Articles in Form 102, executed on a non-judicial stamp paper

3.Certified Copy of the work diary of the articled assistant

4.Stipend Details – In the form of bank statement.

Permission for Other Course (Form 112)

Prior permission of the council to pursue any course or study either through correspondence, private or regular (be it a graduation of post-graduation) should be obtained by submitting Form 112. The form is to be duly filled in and signed by the student, his employer and the principal of college at the time of joining the articles or during the period of articles if intending to join or joined subsequently.

Articleship Registration Fees

Amount of Rs.2000 is to be paid as Articleship Registration fee via Demand Draft/ Bankers Cheque in the name of “Secretary, Institute of Chartered Accountants of India” payable at Mumbai/Kolkata/Chennai/Kanpur/ New Delhi as the case may be. This amount can either be paid at the time of Registration for IPCC or at the time of Articleship Registration. In case, the amount has been paid during IPCC registration, no fees is required to be paid again.

Re-Registration of Articles

The transfer/termination of articleship in terms of Regulation 56(1) of Chartered Accountants Regulations, 1988 shall be permissible on the grounds stated below:-

  1. Transfer / termination of articles is permitted without any restriction during the first year of articles.
  2. During the rest of the articleship period, Transfer/ termination may be taken on satisfying any one or more of the conditions stated below:
  3. Medical grounds requiring discontinuance of articles for a minimum period of three months: on production of Medical Certificate issued by a Govt. Hospital
  4. Transfer of parents to another city
  5. Misconduct involving moral turpitude
  6. Other justifiable reasons/ circumstances-
  • Grounds permissible in Chartered Accountants Regulations, 1988:-
  • Industrial Training (Regulation 51)
  • Secondment of articles (Regulation 54)
  • Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group 1 of IPCC)
  • Death of principal [Regulation 57 (1)(c)]
  • Ceasing of practice by the Principal [ Regulation 51(1)(a)]
  • Removal of name of principal from the Register of Member due to any reason.
  • Marriage basis
  • Irregular payment or non-payment of stipend with ref to Regulation 67
  • Articled assistant desires to serve balance period of training outside India
  • Shifting by Principal to another city involving distance more than 50 kms

The articled assistants are required are required to get a consent of the institute before getting Form 109 signed by the Principal in their own interest. The request, based on any or more of the aforesaid grounds, of an articled assistant on a plain paper along with the recommendation/ consent of the principal for transfer/ termination of articleship accompanied by evidence/ proof to satisfaction of the Institute is to be made. Request for transfer not accompanied by consent of Principal shall not be accepted.

Important Points-

  • No registration fee is necessary for re-registration of articles
  • The particulars of Form 103 for registration under the new employer should be accompanied by a service certificate from the previous employer for training already served, in Form 109 or Form 120 as the case may be along with Report of Practical Training undergone in the format prescribed on the back of Form 109 or Form 120 as the case may be.
  • The period of training in the deed of articles with new employer must be the full balance period of training required to be undergone under the Chartered Accountant Regulations.

For any further queries regarding Articleship Registration/ articleship registration forms/ Articleship Re-registration, feel free to contact me on gourav.mergey@gmail.com

www.MyTrustedTutor.com

23 thoughts on “Everything You need to Know about Articleship Registration

  1. I am pursuing CS as well as doing articleship and now i want to fill form 112 but CS institute dosen’t sign as a “signature of principle of the College” so which section of form 112 should i fill .?

  2. Sir my registration is from central region and i m doing my articleship from Western region soo DD kis name se bnvana pdega icai kanpur or mumbai

      1. Same question. My registration is done from Kanpur and I am planning to join articleship from Delhi so where should I submit my Articleship Form and in which name i should make the DD.

  3. sir, all my documents are ready and dated 21/09. Only form 112 is of the date 10/11.
    I haven’t registered yet but will there be any problem if i register with the date 21/09 along with 1000 late fees?

  4. i will registerd for articleship but our registration is sill pending because the ca head office in another place
    there is any solution for it

  5. I have a query in my articleship re-registration, i have downloaded form 103 through online. So should i pay INR 50 via demand draft to ICAI?

  6. Dear team member,
    I have one query.
    I had completed my 1yr 9 months of articleship from a CA firm in my city and after that i took the transfer to another firm in other city. My articleship was completed on sep 2, 2017. I have already filed my form 108 form but instute will take time to process it. Meanfile i want to know if there is any extension in my 1st period of articleship? How can i come to know about that? Actually the leaves taken were in limit but Statement of Period served was filed incorrectly at that time in form 109 but ICAI didn’t say anything and re-registered me for the balance period of articleship. The second period of my period is complete..Is there any chance that institute will check the details filed in previous form 109 or they will process the form 108 without checking old records?
    Already talked to the instute but they are aksing me to wait. If you have some answer then pls tell.

  7. i have completed my articleship of 4 months then i terminated in 2016 (before 1 and half year) now i want to start my articleship again so do i have to pay Rs 2000 of DD along with form 103 ? please guide.

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