What is CA Articleship?

CA Articleship Importance

CA Articleship plays a vital role in shaping the professional career of a Chartered Accountant. The importance of articleship in the CA course can be understood through the following points:

Practical Work Experience:
Articleship offers three years of hands-on practical training, enabling candidates to gain valuable real-world experience essential for their growth as future Chartered Accountants. 

Time Management Skills:
Working in a CA firm involves handling tight deadlines and multiple responsibilities. This exposure helps candidates develop strong time management skills and the ability to work efficiently under pressure. 

Professional Skill Enhancement:
The structured training period allows candidates to build and refine key professional competencies such as multitasking, teamwork, risk management, and effective client communication. 

Real Client Exposure:
During articleship, CA students interact with real clients, providing them with practical insights into client handling, understanding business requirements, and delivering professional accounting and advisory services.

CA Articleship Registration

After meeting the prescribed eligibility criteria, students are required to register for CA Articleship with the Institute of Chartered Accountants of India (ICAI). The registration process involves completing the relevant forms and submitting them to ICAI within the specified time. Below is a step-by-step guide to CA Articleship registration:

1. Download Forms 102 and 103
   Obtain Forms 102 and 103 from the official ICAI website. A fee of INR 50 is applicable for downloading these forms, even if they are collected from a regional ICAI office.
2. Complete Form 102 (Deed of Articles)
   Form 102 serves as the Deed of Articles and must be executed on a Special Adhesive Stamp of the prescribed value. The form should be duly signed by both the Article Assistant and the Principal. After completion, Form 102 is to be submitted to the Principal for record purposes.
3. Complete Form 103 (Statement of Particulars)
   Fill in Form 103 with all the required details and sign it appropriately. This form must be submitted to ICAI for registering the articleship. Along with the form, candidates are required to submit the necessary supporting documents and pay the applicable registration fee through a demand draft. 
4. Required Documents Include:
   • Attested copy of IPCC/CA Intermediate marksheet showing passing status
   • Attested copy of the 12th standard marksheet
   • Copies of ITT and Orientation Program completion certificates

Procedure to Fill Registration Form 102: Deed of Articles

Three copies of Form 103, the Statement of Particulars, are required. One copy must be sent to the ICAI, one copy must be saved for future reference by the Article Assistant, and one copy must be kept by the Principal. Candidates must submit the following supporting documentation in addition to Form 103:

• Attested copy of the IPCC mark sheet or CA Intermediate mark sheet, indicating the candidate's pass in either both groups, the first group, or any group of CA Intermediate.
• Attested copy of the 12th mark sheet as proof of date of birth.
• Attested copy of the completion certificate of ITT and Orientation Program.

The practicing chartered accountant who will oversee the articleship training (the principal) must properly attest all of the aforementioned documents. A Demand Draft should be used to provide the documents and the required registration costs. Within 30 days after the start of the articleship, Form 103 must be turned in to the Institute of Chartered Accountants of India (ICAI).

Note:

• The Principal is responsible for attesting all supporting documents.
• Ensure that three copies of Form 103 are properly filled.
• One copy should be retained by the Principal, one by the Article Assistant, and the original must be submitted to the ICAI.
• Form 103 should reach the ICAI within the prescribed time limit to avoid any delay or penalties.

CA Articleship Registration Fees 2026

Candidates must submit Form 103 and a Demand Draft for the requisite registration fee in order to start practical training. No further payment is necessary if the fee was already paid at the time of articleship registration.

The cost of articleship registration is INR 2,000. "Secretary, The Institute of Chartered Accountants of India" shall be the beneficiary of the demand draft. The Demand Draft must be paid at Mumbai, Kolkata, Chennai, Kanpur, or New Delhi, depending on the relevant regional office.

CA Articleship Late Submission Fees

A handwritten application outlining the reason for the delay must be presented if a student is unable to turn in Form 103 within the allotted 30 days. Both the Principal and the Article Assistant must properly sign this application, which is called a Condonation of Delay.

A late submission fee will be charged in addition to the application, according to the following schedule:

The ICAI usually accepts the Condonation of Delay application without further investigation when it is submitted along with the required money. However, the ICAI may ask for the following papers in specific situations when clarity is needed:

CA Articleship Student Identity Card

Complete Form 103 for issuance of the Student Identity Card by accurately filling in all the required details and affixing a recent passport-sized photograph. The identity card must be duly signed by both the candidate and the Principal at the designated places. 

Submit the completed identity card along with Form 103 to the ICAI. The duly stamped identity card will be returned to the candidate along with the articleship registration letter. 

The Student Identity Card is mandatory and remains valid for a period of three years from the date of registration.

CA Articleship Eligibility Criteria

Candidates must meet certain requirements, which vary depending on whether they choose the CA Foundation Route or the Direct Entry Route, in order to be eligible for CA Articleship. The following lists the prerequisites for each route:

CA Foundation Route

• Candidates must clear one or both groups of the CA Intermediate examination.
• Completion of four weeks of Information Technology Training (ITT) and Orientation Training (OT) is mandatory.

• Candidates from the commerce stream must secure a minimum of 55% marks in their graduation.
• Candidates from non-commerce streams (science or other disciplines) must obtain at least 60% marks in graduation.
• Completion of ITT and Orientation Training (OT) is compulsory.

What Happens During the CA Articleship Training?

Depending on their performance, the company they work for, and their training year, students' duties and assignments may change as they advance through their articleship. They are able to gain a thorough grasp of the practical facets of the accounting profession thanks to this progressive learning technique. The CA articleship phase is essential for bridging the knowledge gap between academic theory and real-world application of accounting standards and principles. It gives prospective CAs the knowledge, expertise, and exposure they need to develop into capable accountants. Students are exposed to a range of professional duties and responsibilities during the CA articleship training. These could consist of:

Auditing:
Involvement in audit assignments, performing audit procedures, reviewing financial statements, and ensuring adherence to applicable accounting standards. 

Taxation:
Supporting tax compliance functions, including preparation and filing of tax returns, assisting in tax assessments, and keeping updated with current tax laws and regulatory changes. 

ROC Compliances:
Gaining practical exposure to Registrar of Companies (ROC) compliances, such as filing annual returns, maintaining statutory registers, and ensuring compliance with provisions of company law. 

Financial Statements:
Acquiring hands-on experience in the preparation of financial statements, analysis of financial data, and ensuring accuracy in line with prescribed accounting standards.

CA Articleship Best Courses to Pursue

In addition to their CA articleship training, many students hope to pursue other courses like B.Com., Company Secretary (CS), or other professional programs. Within a month of starting practical training, Form 112 must be submitted to the ICAI for prior approval before pursuing any additional courses.

Even though juggling work and school obligations can be difficult, it is possible with good time management. The following excellent courses are worth taking in addition to CA Articleship for students who can well manage their schedules:

• CMA
• CFA
• LLB
• FRM
• ACCA
• Diploma in Information System Audit (DISA)
• Certified Information System Auditor (CISA)
• Certified Internal Auditor (CIA)
• Investment Banking

CA Articleship Top 10 Firms

CA firms are places where articles can work under the guidance of a principal or practicing CA, learning about the daily tasks and obligations of a CA. You can look through these companies' official websites, LinkedIn pages, and other pertinent resources to find a CA articleship position. The following are a few of the best CA firms in India for articleship:

1. Deloitte
2. PwC (Price Waterhouse Coopers)
3. Ernst & Young
4. KPMG
5. BDO International
6. Grant Thornton International
7. SS Kothari Mehta and Co.
8. Sahni Natrajan and Bahl
9. Lodha & Co.
10. RSM International

CA Articleship Expected Salary/Stipend

Generally speaking, the CA Articleship stipend is not very large. According to the ICAI, each CA business pays its articles a predetermined stipend amount. The population of the city or town has an impact on the stipend criteria, which differ for each of the three years. The minimum stipend amount is broken down by year and population as follows:

CA Articleship Working Hours and Leaves

A maximum of 157 leaves may be taken by articles during the three-year CA articleship duration. Excessive leave can cause issues because it can cause the articleship period to be prolonged. As a result, articles must follow the ICAI's leave restrictions. Depending on the workload, the minimum working hours for articles are 35 hours per week, but they can go up to 10 hours per day or 60 hours per week. Different CA businesses may have different working hours.

CA Articleship Termination/Completion

Once your articleship registration request is approved by the Regional Office, your articleship will be officially registered. After successful registration, you can access the Articleship Termination and Completion forms under the Articles tab.

1. Select the Articleship tab.
2. Locate and click on the Articleship Termination Form icon.
3. Complete the form by selecting the appropriate reason for termination from the dropdown menu.
4. Carefully verify all the details entered.
5. Select the termination date and number of leaves accurately.
   ⚠️ Once submitted, these details cannot be modified.
6. Enter the stipend details and click Next.
7. If applicable, provide the details of the member in charge of training.
8. Enter details of the work performed only for the period served.
   Leave non-applicable fields as “0”.
9. Mention three professional training programs attended during the current articleship.
10. Add any general remarks, if required.
11. Upload the required termination documents and click Submit.