Procedure for CA Articleship Registration
Procedure for CA Articleship Registration
In CA Course after completing CA IPCC, a CA Student is required to undergo 3 years of Articleship training under a Chartered Accountant. Out of these 3 years of articles, 2 years of article ship are mandatory required to be served under a Chartered Accountant in practice. However, in the last year of training, a CA student may either continue his training under a chartered accountant in practice or enroll himself for training under a chartered accountant in employment. Training under a Chartered Accountant in employment is called Industrial Training.
This article mainly focuses on How to Register for Articleship Training. Apart from procedure for Articleship Registration
How to Register for Articleship Training
A CA Student who intends to undergo Articleship Training shall first find a CA Firm which has a vacancy for Article Trainees. Not all CA Firms have vacancies for keeping article trainees as ICAI has enforced a maximum limit on CA’s for training articles. The maximum limit enforced on CA’s for training articles is as follows:-
| Period of Continuous Practice | Maximum No. of Articles allowed to Train |
| Up to 3 years | 1 Article Assistant |
| 3 to 5 years | 3 Article Assistants |
| 5 to 10 years | 7 Article Assistants |
| More than 10 years | 10 Article Assistants |
The above limit is per CA and not per CA Firm. Therefore, if a CA Firm has 3 partners and all of them have more than 10 years of experience, they would be eligible to train 3×10 = 30 articles. Once, a CA trainee has found a chartered accountant who has article ship vacancies for training CA Students and that chartered accountant has also agreed to register and train that CA Student, the CA Student has to inform the Institute of Chartered Accountants of India about the same
Articleship Registration Forms
At the time of starting article ship training, the CA Student has to intimate ICAI that he is starting article ship and furnish all relevant details regarding the same. He would be required to purchase Form 102 and Form 103 on payment of Rs. 50 from ICAI for article ship registration and furnish all details as asked in these forms.
Form 102 and Form 103 for Registration of Articles can also be downloaded from the website of ICAI. In case these forms are downloaded online, the CA Student would be required to pay Rs. 50 extra which he would normally be required to pay in case these registration forms were purchased physically from ICAI branches.
Articleship Registration Fees
At the time of Articleship Registration, the article trainee is required to pay a fee of Rs. 2,000. In case this articles registration fees has already been paid at the time of IPCC Registration, you are not required to pay this fees again.The Fee shall be payable by way of demand draft/ bankers cheque drawn on any bank in the name of “Secretary, The Institute of Chartered Accountants of India” payable at Mumbai/Kolkatta/ Chennai/ Kanpur/ New Delhi as the case may be.Students are requested to note that although they can start their article ship after clearing IPCC Group I, they can register for CA Final only after clearing both the groups of IPCC.
Article ship Working Hours
- The Working Hours of the article assistant shall be 35 hours in a week excluding the lunch break.
- The office hours of the principal for providing articled training to the article assistant shall not generally start before 9:00 AM or end after 7:00 PM
- The normal working hours of the articled assistant shall not start after 11:00 AM or end before 5:00 PM
- In the case of excess work, the article trainee may be required to work beyond the normal 35 working hours. However, the aggregate number of working hours shall not exceed 45 hours per week.
- The requirement or working beyond 35 hours should not be a practice but only in exceptional circumstances. Moreover, in case a person is working beyond the normal 35 hours, the article assistant shall be entitled to compensatory leaves calculated with reference to the number of completed working hours, over and above 35 working hours.
- The facility of flexible working hours which was available earlier was withdrawn a few years ago
Articleship Registration Status
Once you’ve registered for Articleship and all your forms have been processed by ICAI, ICAI sends you a confirmation letter with your Identity Card. This whole process takes a couple of months as the no. of CA Students has increased many folds in the past few years.Once your Registration has been accepted by ICAI, it sends an article ship registration letter to the Article Assistant as well as to the CA under whom you are being registered.
