Complete Guide to CA Articleship

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Complete Guide to CA Articleship (2026-27)

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.

ICAI Training Guide for Articleship and Industrial Training

The ICAI Training Guide provides a comprehensive framework for practical training (articleship) and industrial training of CA students. It emphasizes that practical training is an integral part of the Chartered Accountancy course, designed to bridge the gap between theoretical education and professional practice by exposing students to real-world assignments in accounting, auditing, taxation, compliance, insolvency, and advisory services.

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

Registration Requirements

Articleship is executed through Form 102 (Deed of Articles) and Form 103 (Articles Registration Form).
Form 103 is required to be submitted on the ICAI SSP Portal within 30 days from the commencement of the articleship.

Leave Entitlement

For students under the 2-year articleship scheme: Leave entitlement is 12 days per year, i.e., 24 days for two years

CA Articleship Registration Process

CA Articleship

Download Forms 102 & 103 from ICAI website.
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.
Submit Form 103 on the SSP portal with:
- Intermediate Marksheet
- Class 12th Marksheet
- ITT & Orientation Certificates
- Registration Fee: INR 2000
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!)
Get your Student Identity Card issued.

Working Hours

Minimum working hours: 35 hours per week (excluding lunch break).
Normal office hours should generally not be before 9:00 AM or after 7:00 PM.
Maximum hours should not exceed 45 hours per week even during peak work periods.
Compensatory leave is required for work beyond 35 hours per week

Minimum Stipend

Under the current two-year scheme, the minimum monthly stipend is

Place of Training	1st Year	2nd Year
Population 20 lakh & above	INR 5,000	INR 6,000
In case the population is 5 lakh to 20 lakh	INR 4,000	INR 5,000
Population below 5 lakh	INR 3,000	INR 4,000

The stipend must be paid monthly through banking channels

Pursuing Other Courses During Articleship

An articled assistant cannot pursue another course, employment, business, or occupation without ICAI approval. Permission is obtained through Form 112. Key conditions:

Only one additional course is generally permitted.
Regular college timings should not clash with office hours.
Prior approval is required even for distance-learning courses pursued during articleship.

Key Articleship Forms You Must Know

Form 102: Articleship Agreement (Stamp Paper)
Form 103: Articleship Registration
Transfer of Articleship

Transfer of Articleship—Form 109

- First Year: Transfer is freely allowed.
- After First Year: Transfer is permitted only under specified circumstances such as Medical grounds, Transfer of parents, misconduct involving moral turpitude, Industrial training, Secondment, Death or cessation of practice by the principal. Non-payment of stipend, Marriage involving relocation, Shift of principal to another city, Training outside India

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

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).

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 Forms 102 & 107.
- Always keep the 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.

The guide also highlights the importance of industrial training, which allows eligible articled assistants to gain practical experience in industries, banks, government bodies, and large organizations. Industrial training helps students understand corporate operations, financial management, internal controls, taxation, company law, information technology, and business decision-making from an industry perspective.

Best Additional Courses During Articleship

To boost career prospects, students often pursue the following:

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

To enhance professional competence, ICAI mandates training in both technical and soft skills through ICITSS and AICITSS programmes. The guide further recommends exposure to areas such as audit, accounting, direct and indirect taxes, corporate laws, insolvency, risk management, information technology, data analytics, and management consultancy. Continuous monitoring of training records and periodic reporting to ICAI ensure that students receive quality professional training aligned with global accounting standards and industry requirements.

Secondment

A trainee may be seconded to another CA firm or eligible industry:

Maximum secondment period: 1 year.
Minimum period with a principal on secondment: 4 months.
Aggregate industrial exposure, including secondment, cannot exceed prescribed limits.

Industrial Training

An articled assistant who has passed intermediate and completed at least 12 months of practical training may opt for industrial training. Key points like Duration: 9 to 12 months (new scheme); Minimum stipend: INR 15,000 per month. Training can be undertaken in government bodies, banks, regulators, PSUs, large corporations, and approved industrial organizations

Under the current scheme, CA students are generally required to undergo two years of articleship training, with provisions relating to registration, stipend, leave, working hours, transfer, secondment, overseas training, and industrial training. The guide specifies the responsibilities of the principal/member-in-charge (MIT), who must ensure structured training, maintain training records, monitor progress, and provide balanced exposure across various professional areas.

Training Outside India

ICAI permits articleship outside India under eligible ICAI members and certain foreign firms meeting prescribed conditions. The training period, stipend requirements, working hours, and training standards generally remain similar to those applicable in India.

Important Articleship Forms

Overall, the guide aims to develop competent, ethical, and industry-ready Chartered Accountants through a structured blend of professional education, practical experience, technological skills, and exposure to diverse business environments

Form	Purpose
Form 102	Deed of Articles
ICAI Form 103	Registration of Articleship
Form 104	Registration of Industrial Training
Form-106	Secondment
Form 108	Articleship Completion Certificate
Form-109	Transfer/Termination
Form 112	Permission for Other Course/Occupation

These are the principal provisions governing CA articleship under the ICAI Training Guide and Chartered Accountants Regulations, 1988.