Articleship: Registration Varieties & Registration Standing

Out of those 3 years of articleship, 2 years of articleship are mandatorily required to be served below a Chartered Accountant in apply. Nonetheless, within the final 12 months of coaching, a CA pupil might both proceed his coaching below a chartered accountant in apply or enrol himself for coaching below a chartered accountant in employment. Coaching below a Chartered Accountant in employment known as Industrial Coaching.

  • Really useful Learn: Tips on how to do Industrial Coaching in Firms

This text primarily focuses on Tips on how to Register for Articleship Coaching. Other than process for Articleship Registration, this text additionally focuses on:-

    • Articleship Registration Varieties
    • Articleship Registration Standing

Tips on how to Register for Articleship Coaching

A CA Pupil who intends to bear Articleship Coaching shall first discover a CA Agency which has a emptiness for Article Trainees. Not all CA Corporations have vacancies for holding article trainees as ICAI has enforced a most restrict on CA’s for coaching articles. The utmost restrict enforced on CA’s for coaching articles is as follows:-

Interval of Steady Observe

Most No. of Articles allowed to Prepare

Upto 3 years

1 Article Assistant

3 to five years

3 Article Assistants

5 to 10 years

7 Article Assistants

Greater than 10 years

10 Article Assistants



The above restrict is per CA and never per CA Agency. Due to this fact, if a CA Agency has 3 companions and all of them have greater than 10 years of expertise, they’d be eligible to coach 3×10 = 30 articles.

As soon as, a CA trainee has discovered a chartered accountant who has articleship vacancies for coaching CA College students and that chartered accountant has additionally agreed to register and practice that CA Pupil, the CA Pupil has to tell the Institute of Chartered Accountants of India about the identical.

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Articleship Registration Varieties

On the time of beginning articleship coaching, the CA Pupil has to intimate ICAI that he’s beginning articleship and furnish all related particulars concerning the identical. He can be required to buy Type 102 and Type 103 on cost of Rs. 50 from ICAI for articleship registration and furnish all particulars as requested in these kinds.

Type 102 and Type 103 for Registration of Articleship may also be downloaded from the web site of ICAI. In case these kinds are downloaded on-line, the CA Pupil can be required to pay Rs. 50 further which he would usually be required to pay in case these registration kinds have been bought bodily from ICAI branches. (Obtain Type 102 & Type 103 on-line)

Articleship Registration Type 102: Deed of Articles

  1. The deed of articles needs to be executed on a “Non-Judicial Stamp Paper” or “Particular Adhesive Stamps” of the requisite worth needs to be affixed.
  2. The deed of articles needs to be executed for full interval of three years. A deed exhibiting lesser interval won’t be accepted.
  3. The deed of articles needs to be executed in printed Type in duplicate and signed each by the articled assistant and the chartered accountant involved.
  4. The unique deed needs to be retained by the Chartered Accountant and duplicate copy thereof needs to be given to the articled assistant.
  5. The deed of articles will not be required to be submitted to ICAI for registration.

Articleship Registration Type 103: Assertion of Particulars

Articleship Registration Type 103 is required to be submitted in triplicate – one copy to be submitted to ICAI, one copy every to be retained by the CA and the article. Type 103 needs to be signed by each the CA in addition to the Article Assistant.

The copy of the articleship registration kind needs to be submitted to ICAI together with:-

  1. Attested copy of mark-sheet of IPCC Exams
  2. Attested copy of Secondary/ Increased Faculty Certificates as proof of Date of Delivery
  3. Requisite Charges by means of Demand Draft i.e. Rs. (Rs. 50 further in case the Varieties have been downloaded on-line)
  4. Attested Copy of completion of ITT & Orientation Program

Copies of all these kinds needs to be attested by the CA below whom the articleship coaching is being carried out.

Articleship Registration Type 103 together with the requisite paperwork and costs ought to attain ICAI inside 30 days from the date of graduation of articleship. In case, a pupil is unable to submit Type 103 inside 30 days, Type 103 needs to be accompanied by a hand written utility stating the rationale for late submission of the articleship kind. This utility known as an utility for Condonation of Delay and needs to be signed by each the article assistant in addition to the CA.

The article assistant would even be required to pay a payment for delay in submission of the Type. The payment is as follows:-

Interval of Delay

Corresponding Charges to be paid



30 days past the desired interval

Rs. 100

31-180 days past the desired interval

Rs. 300

Past 181 days

Rs. 1,000

No different doc is required to be connected together with the appliance for late submission of articleship registration kind. On receipt of the appliance for delay in submission of articleship registration kinds, ICAI might both approve the identical with none enquiry or in case of any doubts, ICAI can also ask for the next paperwork:-

  1. Attendance File of the Articled Assisstant
  2. Unique Deed of Articles in Type 102, executed on a non-judicial stamp paper
  3. Licensed Copy of the work diary of the articled assistant
  4. Stipend Particulars with proof within the type of Financial institution Cross E-book/ Financial institution assertion

In case a pupil intends to pursue another course together with articleship, he can be required to acquire the permission of ICAI inside one 1 month of beginning such course by submitting an utility in Type 112.

Pupil Identification Card

The Identification Card in Type 103 needs to be duly stuffed in with newest passport measurement {photograph} of the scholar and signed by the CA and pupil at applicable locations. The Identification Card will likely be stamped by ICAI and returned again to the scholar in a plastic cowl together with the registration letter. The Identification Card and Registration Letter can be despatched to the Article Assistant by regular submit to his registered handle.

The Identification Card shall be obligatory to all college students and is legitimate for a interval of three years from the date of registration. In case of switch/extension of articled service, the cardboard shall be required to be re-issued for the stability/prolonged interval.

Articleship Working Hours

  1. The Working Hours of the article assistant shall be 35 hours in per week excluding the lunch break.
  2. The workplace hours of the principal for offering articled coaching to the article assistant shall not usually begin earlier than 9:00 AM or finish after 7:00 PM
  3. The traditional working hours of the articled assistant shall not begin after 11:00 AM or finish earlier than 5:00 PM
  4. In case of extra work, the article trainee could also be required to work past the traditional 35 working hours. Nonetheless, the combination variety of working hours shall not exceed 45 hours per week.
  5. The requirement or working past 35 hours shouldn’t be a apply however solely in distinctive circumstances. Furthermore, in case an individual is working past the traditional 35 hours, the article assistant shall be entitled to compensatory leaves calculated close to the variety of accomplished working hours, over and above 35 working hours.
  6. The power of versatile working hours which was accessible earlier was withdrawn a number of years in the past
  • Really useful Learn: Whole Leaves allowed throughout Articleship

A CA Pupil doing Articleship is just allowed to pursue 1 extra course (besides CA) together with Articleship. For pursuing this extra course, prior permission is required to be obtained from ICAI. Furthermore, the courses of this extra course shouldn’t overlap with Articleship timings. Kindly refer: Official Notification on pursuing Extra Course together with Articleship

Articleship Registration Charges

On the time of Articleship Registration, the article trainee is required to pay a payment of Rs. 2,000. In case this articleship registration charges has already been paid on the time of IPCC Registration, you aren’t required to pay this charges once more.

The Payment shall be payable by means of demand draft/ bankers cheque drawn on any financial institution within the identify of “Secretary, The Institute of Chartered Accountants of India” payable at Mumbai/Kolkatta/ Chennai/ Kanpur/ New Delhi because the case could also be.

College students are requested to notice that though they’ll begin their articleship after clearing IPCC Group I, they’ll register for CA Closing solely after clearing each the teams of IPCC.

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