Complete Guide to CA Articleship

Complete Guide to CA Articleship (2024-25)

CA Articleship is the most important phase after clearing CA Intermediate. This training bridges the gap between theoretical knowledge and practical application and plays a vital role in shaping your career as a Chartered Accountant. In this guide, we’ll cover everything about CA Articleship: eligibility, duration, registration process, salary, top firms, forms, and practical insights.

What is CA Articleship?

CA Articleship is a mandatory training program under ICAI where students work under a practicing Chartered Accountant.

• Duration: 2 years (under New Scheme from 2024)
• Objective: To provide practical exposure in accounting, auditing, taxation, ROC compliances, and more.
• Outcome: Develop professional skills like client management, communication, and time management.

Importance of CA Articleship

• Practical Experience: Real-world exposure in taxation, audit, and accounting.
• Time Management: Balancing office, coaching, and self-study.
• Skill Development: Client communication, team management, multitasking.
• Professional Growth: Builds confidence and prepares you for CA Final.

Eligibility for Articleship

Foundation Route

• Pass both/single group of CA Intermediate.
• Complete ITT + Orientation Program.

Direct Entry Route

• Commerce Graduates: Min. 55%
• Non-Commerce Graduates: Min. 60%
• Must complete ITT + Orientation.

Duration of Articleship

• Old Scheme: 3 years
• New Scheme (2024 onwards): 2 years

CA Articleship Registration Process

1. Download Forms 102 & 103 from ICAI website.
2. Execute Form 102 (Deed of Articles) on INR 100 Stamp Paper. Form 102 – The Secret Stamp Paper Deal, Articleship ka asli contract! Execute this on INR 100 stamp paper within 30 days of start.
3. Submit Form 103 on SSP portal with:
   • Intermediate Marksheet
   • Class 12th Marksheet
   • ITT & Orientation Certificates
   • Registration Fee: INR 2000
4. Form 103 – Official Registration – Submit online on SSP portal with scanned 102, marksheets, etc. In case Delay = late fees (INR 500 to INR 10,000 – no kidding!)
5. Get your Student Identity Card issued.

Summary of Key Articleship Forms You Must Know

• Form 102: Articleship Agreement (Stamp Paper)
• Form 103: Articleship Registration
• Form 109: Transfer of Articleship
• Form 107: Extension of Articleship
• Form 108: Completion of Articleship
• Form 112: Permission for Other Courses

6. Form 112 – Studying Something Else Too? Doing B.Com, M.Com, MBA? You must take ICAI permission within 30 days (yes, even for online/distance courses).
7. Form 109 – Transfer Form : Wanna leave your CA or shift cities?
   ✔ First year: free transfer.
   ✔ After that: valid reasons only (marriage, medical, crazy travel distances, etc.).
8. Form 107 – For Those Who Took “Thoda Zyada” Leave. Excess leave = extension = this form + stamp paper again.
9. Form 108 – Completion / Termination of Articleship – Your official goodbye.

• Submit Form 108 for completion.
• For termination/transfer → File Form 109.
• ICAI strictly monitors dates, leaves, and stipend details.
• Miss the deadline? Then: condonation, work diary, and stress!

10. Special Training = Special Forms

• Form 104/114/115 → Industrial Training (last 9-12 months in a company).
• Form 105 → Secondment (short-term training under another CA, offline filing).

11. Form 118 – Principal Passed Away Midway – Rare, but if this happens — ICAI needs this form to shift your articleship officially.

• Submit on time = peaceful life.
• Use SSP portal (icai.org → eServices).
• Stamp paper only for Form 102 & 107.
• Always keep PDF + signed hard copy safe.

Late Submission & Condonation Fees

• Delay up to 30 days → INR 100
• 31–180 days → INR 300
• More than 181 days → INR 1000
• ICAI may also ask for attendance sheet, work diary, stipend proof, etc.

Working Hours & Leaves

• Work Hours: 35 hours per week (can go up to 60 hours during peak audits).
• Leaves: Max 157 days allowed. Excess leave = extension of articleship.

Best Additional Courses During Articleship

To boost career prospects, students often pursue:

• CFA, CMA, ACCA, FRM
• LLB
• DISA, CISA, CIA
• Investment Banking

Top Firms for Articleship

Big 4 firms + mid-tier firms provide excellent training opportunities:

• Deloitte
• PwC
• Ernst & Young (EY)
• KPMG
• BDO International
• Grant Thornton
• SS Kothari Mehta & Co.
• Lodha & Co.
• Sahni Natrajan & Bahl
• RSM International

CA Articleship is not just a requirement but a transformative journey. The exposure you get—whether in a Big 4 or mid-sized firm—shapes your career and equips you with the skills to become a successful Chartered Accountant.