procedure for joining ca articleship, transfer/termination articleship and industrial training

Procedure for Joining Articleship / Transfer of Articleship / Termination of Articleship & Industrial Training

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Procedure for Joining CA Articleship

Eligibility Criteria for Joining CA Articleship

Through CPT / Foundation Route:
After passing either or both of the groups of Intermediate examination / IPCC and successfully completing Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) / ITT & OC, you can commence Practical Training.

Through Direct Entry Scheme:
Immediately after registering for Intermediate / IPCC Course and successful completion of Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) / ITT & OC, you can commence Practical Training.​

After Passing CMA Inter / CS Inter:
After passing either or both of the groups of Intermediate examination / IPCC and successfully completing Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) / ITT & OC, you can commence Practical Training.

Duration of Practical Training : 3 Years

Offline Registration:
Download Form 102
Download Form 103
​ID Card

You can register for Articleship through online also. 
​ Online Registration

Application for permission to study other course / engagement in business
Download Form 112

 I am in first year of Practical Training, can I take transfer?

• Yes. You may take transfer in the first year of Practical Training.

I am in 2nd / 3rd year of Practical Training, what are the rules for transfer?
Transfer / termination of the articleship after completion of first year of articled training is possible on satisfying any one or more of the conditions as stated below: 
1.   Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital). 
2.  Transfer of parent(s) to another city. 
3.  Misconduct involving moral turpitude. 
4.  Other justifiable circumstances / reasons: -
i. Grounds already permissible in the Chartered Accountants Regulations, 1988(on submission of requisite proof of the act warranting transfer/termination of articleship): -
  a. Industrial Training (Regulation 51)
  b. Secondment of articles (Regulation 54)
  c. Death of Principal [Regulation 57(1)(c)]
  d. Ceasing of practice by the Principal [Regulation 57(1)(a)]
  e. Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]

ii. Marriage basis (only if there is relocation to another city involving distance of 50 kms or more).

iii. Irregular payment or non payment of stipend with reference to Regulation 67.

iv. Articled assistant desires to serve balance period of training outside India.

v. Shifting by the Principal to another city involving distance more than 50 kms.

The articled assistants are required to get the permission from the Institute before getting Form 109 signed by the Principal in their own interest.

The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper along with the recommendation/ consent of the Principal for transfer / termination of articleship accompanied by evidence/proof (self-attested by the articled assistant) to the satisfaction of the Institute be made. Request for transfer not accompanied by consent of Principal shall not be accepted.​

Download Form 109 for Termination of Articled Service by mutual consent
You can apply for Transfer/Termination Through Online also.
Online Registration

 I wish to undergo Industrial Training, when can I do the same?

• If you have qualified Intermediate / IIPC Examination can undergo industrial training during the last year of prescribed practical training in Industrial Organisations approved by the ICAI. The period of such training may range between nine and twelve months by informing the Principal about your intention to undergo industrial training at least three months before the date on which such training is to commence. The period covered in Industrial Training will be counted in 3 years of Practical Training

Under whom a student can undergo Industrial Training?

• Industrial training shall be received under a member of the Institute employed in the Industrial Unit or Member in Industry. An Associate who has been a member for a continuous period of at least three years shall be entitled to train one industrial trainee at a time and a fellow shall be entitled to train two industrial trainees at a time, whether such trainees be articled assistants or audit assistants.​

​The application form along with all relevant documents is be sent to any of the Regional office(s) of ICAI for registration of Company and thereafter can register on portal to impart Industrial Training.