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
- 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 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.
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
- 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).
- 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.). - 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 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.
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Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields.
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