CA Articleship Registration
Everything You Need to Know
“Articleship is not just a requirement — it is the bridge between a CA student and a CA professional.”
If you have cleared both groups of CA Intermediate, congratulations — you are now eligible for the most important phase of your CA journey: Articleship. Under ICAI’s new scheme 2023, the duration has been reduced from 3 years to 2 years, making it faster and more focused. But before you start working under a CA firm, there’s a registration process you must complete correctly.
This guide walks you through every step of the CA Articleship registration process for 2026 — eligibility, forms, documents, fees, online portal steps, and the new rules you must be aware of.
What is CA Articleship?
CA Articleship is a mandatory practical training program prescribed by the Institute of Chartered Accountants of India (ICAI). During this period, students work as Article Assistants under a practising Chartered Accountant or a registered CA firm, gaining real-world exposure in:
🔍 Auditing
💰 Taxation (GST, IT)
📋 Compliance
🏢 Corporate Law
📈 Financial Reporting
Unlike classroom learning, Articleship involves real clients, real deadlines, and real professional accountability. It is the phase that shapes your professional identity as a Chartered Accountant.
Eligibility Criteria 2026
Before applying for Articleship registration, ensure you meet all of the following conditions:
| Criteria | Requirement |
|---|---|
| CA Intermediate | Must have passed both groups of CA Intermediate |
| ICITSS Training | Must have completed Integrated Course on IT and Soft Skills (ICITSS) — includes Orientation Programme and IT Training |
| Registration Status | Must be a registered CA student on the ICAI SSP Portal |
| Principal | Must be enrolled under a practising CA with a valid Certificate of Practice (CoP) |
Students on the Direct Entry Route (graduates/postgraduates) must satisfy the specified academic percentage requirements (min. 55% for Commerce graduates, 60% for others) and complete a mandatory 8-month study period from the date of provisional registration before appearing in CA Intermediate exams. Articleship under the Direct Entry route begins only after passing both groups of CA Intermediate — not before.
Key Changes Under the New ICAI Scheme
ICAI’s revised 2023 curriculum has brought several significant updates to Articleship that every 2026 student should know:
Duration Reduced to 2 Years
Articleship duration has been cut from 3 years to 2 years, allowing students to qualify as CAs sooner than before.
No Exams During Articleship
Under the new scheme, students are no longer required to appear for any tests during the Articleship period, reducing pressure.
CA Final Eligibility After 6 Months
Students become eligible to register for CA Final after completing just 6 months of practical training.
Stipend Increased by 100%
ICAI has doubled the prescribed minimum stipend for Article Assistants under the new course framework.
Leave Cap: 12 Days/Year
Annual leave is capped at 12 days, with a total of 24 days for the entire 2-year Articleship period.
Forms Required: 102 & 103
Two ICAI forms are central to the Articleship registration process. Here’s what each one is for:
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📄 Form 102 – Deed of Articles
This is the formal agreement (deed) between the Article Assistant and the Principal (practising CA). Key points:
- Must be executed on a Special Adhesive Stamp or Non-Judicial Stamp Paper of the prescribed value
- Must be signed by both the Article Assistant and the Principal
- After execution, Form 102 is retained by the Principal — it is NOT submitted to ICAI
- Deed duration must be for the full training period (lesser deeds are not accepted)
📄 Form 103 – Statement of Particulars
This is the official registration form submitted to ICAI. It must be filled in triplicate (3 copies):
| Copy | Submitted To |
|---|---|
| 1st Copy (Original) | Submitted to the ICAI Regional Office |
| 2nd Copy | Retained by the Principal (your CA) |
| 3rd Copy | Retained by the Article Assistant (you) |
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Documents Checklist
Submit the following supporting documents along with Form 103. All documents must be attested by your Principal (the practising CA under whom you’ll train):
- Attested copy of CA Intermediate mark sheet — both groups (or the group you cleared)
- Attested copy of Class 12 mark sheet — as proof of Date of Birth
- Attested copy of ITT (Information Technology Training) completion certificate
- Attested copy of Orientation Programme completion certificate
- Completed Form 103 (Statement of Particulars) — submitted online via SSP portal
- Online payment of registration fee (₹2,000) on the SSP portal itself
Step-by-Step Online Registration (SSP Portal)
Under the new ICAI scheme, Articleship registration is done through ICAI’s Self Service Portal (SSP) at eservices.icai.org.
Log In to SSP Portal
Visit eservices.icai.org. Your User ID and password were sent to you via email and SMS at the time of CA Intermediate registration. Enter credentials and click Login.
Navigate to Articleship Menu
Click on the “Articleship Menu” button on the dashboard, then go to the “Articleship” tab. You will see icons for the Articleship Deed Form and Auditship Deed Form.
Fill the Articleship Deed Form
Click on the Articleship Deed Form icon. Select the commencement date of your Articleship. Enter your Principal’s Membership Number and click “Get Details” to auto-populate their information.
Select Firm & Enter Execution Date
Select the CA firm where you will be training. Enter the date of execution of the deed. Review all details carefully, then click Submit.
Download, Print & Execute the Deed
Download the generated deed in PDF format. Print it on the required stamp paper and get it signed by both you and your Principal. Keep a scanned copy ready for upload.
Verify & Submit Personal Information
Review your personal details shown on screen. Make corrections if required using the Edit Application option before final submission. Upload the scanned, signed deed when prompted.
Upload Documents & Complete Online Submission
Once your Principal approves the form, log back into the SSP portal and upload the scanned signed copies of Form 102 and Form 103. Pay the ₹2,000 registration fee online within the portal. Your registration is confirmed once the Regional Office approves the submission.
Registration Fees
| Item | Amount / Details |
|---|---|
| Articleship Registration Fee | ₹2,000 |
| Payment Method | Online payment on the ICAI SSP Portal (eservices.icai.org) |
| Form 102/103 (if collected from Regional Office) | ₹50 |
| Re-payment required? | No, if fee was already paid at the time of CA Intermediate registration |
| Late submission fee | ₹500 (delay >30 days) → ₹1,000 (delay >60 days) → ₹2,000 (delay >6 months) → ₹10,000 (delay >12 months) |
Under the new ICAI scheme, registration and fee payment are done entirely online through the SSP portal. There is no Demand Draft requirement for the new scheme students.
30-Day Deadline & Late Submission
Form 103 must reach the ICAI within 30 days of the commencement of your Articleship. Missing this deadline attracts a Condonation of Delay process and additional fees.
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If You Miss the 30-Day Window:
- Submit a handwritten application stating the reason for delay — signed by both you and your Principal
- This application is called the Condonation of Delay
- Pay the applicable late submission fee along with the application
- ICAI generally accepts Condonation of Delay applications if reasons are genuine and documentation is complete
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Articleship Stipend 2026
ICAI has mandated a 100% increase in the minimum stipend under the new course. Actual stipend depends on the city and the size/type of the CA firm. Here are approximate ranges:
Note: These are indicative ranges. Always confirm the stipend with your firm before joining. The stipend is subject to change based on ICAI notifications.
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Working Hours
The minimum working requirement is 35 hours per week. This may extend up to 10 hours per day or 60 hours per week during peak audit/tax seasons, depending on the firm’s workload.
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Transfer Rules 2026
Under the new 2-year scheme, ICAI has tightened transfer rules to prevent misuse while still allowing genuine cases.
❌ After 6 Months — ICAI Prior Approval Required
Valid Reasons for Transfer After 6 Months:
- Medical reasons (certificate required)
- Relocation of self or Principal (proof required)
- Closure or dissolution of the CA firm
- Marriage and relocation (marriage certificate required)
- Employer’s official transfer letter
All transfers are processed via Form 109 on the SSP portal. ICAI typically takes 15–30 working days to process approval. Incomplete documentation often leads to rejection, so keep all copies — physical and digital.
Pro Tips for Article Assistants
Choose Your Firm Wisely
The firm you choose directly impacts your learning, exposure, and post-qualification career. Look for firms with diverse work — auditing, tax, and advisory — not just GST filings.
Maintain Your Diary & Work Reports
Keep a detailed record of all work done during Articleship. This will be useful during your CA Final interview and when verifying your work experience.
Balance Work and CA Final Prep
Set aside dedicated study hours daily. Consistent preparation throughout Articleship avoids last-minute cramming before the CA Final examinations.
Keep All Documents Safe
Store scanned copies of all Articleship forms, deeds, and certificates in the cloud. Original documents are critical for CA Final registration and job applications.
Build Professional Relationships
Your Principal, senior staff, and firm clients are your first professional network. Treat every assignment seriously — your reputation in the profession starts here.
Eligibility: Pass both groups of CA Inter + complete ICITSS
Forms: Form 102 (Deed) + Form 103 (Statement of Particulars, 3 copies)
Fee: ₹2,000 paid online via ICAI SSP Portal
Deadline: Submit Form 103 within 30 days of joining
Duration: 2 years mandatory + optional 9–12 months Industrial Training
Portal: eservices.icai.org
Remember: Articleship is not just a milestone to cross — it is the foundation of your professional life as a Chartered Accountant. Approach every day of training with curiosity and seriousness. All the best for your CA journey! 🌟