How to Apply for Articleship: A Complete Step-by-Step Guide

Starting your articleship is one of the most important milestones in the CA journey. It’s not just a mandatory step, it’s where theory meets real-world practice. Whether you’ve recently cleared CA Intermediate or are about to, understanding how to apply for articleship correctly is essential to kickstart your professional training the right way.

This guide covers everything from eligibility, registration, forms, stipend, and work expectations to practical tips for choosing the right firm and balancing work with your CA Final studies.

Articleship is a three-year practical training period mandated by the Institute of Chartered Accountants of India (ICAI) under the CA course. It helps students apply their conceptual knowledge in real business environments.

To start your articleship, you must:

• Have cleared both groups of CA Intermediate or at least one group (you can begin after one group under certain conditions).
  
• Have completed the ICITSS (Information Technology and Orientation Course) before registration.
  
• Be registered with ICAI as a CA Intermediate student.
  

Only ICAI-approved practicing Chartered Accountants (with at least 3 years of continuous practice) can train articled assistants

Your articleship experience will largely depend on the firm you choose. Whether it’s a Big 4 firm (Deloitte, PwC, EY, KPMG) or a mid-size or small firm, your choice should align with your goals.

• Exposure: Big 4s offer large corporate audits and MNC exposure, while mid-size firms provide hands-on experience in taxation, GST, and client interaction.
  
• Work-Life Balance: Smaller firms generally offer more flexible work environments.
  
• Location: Choose a city or branch where you can manage living costs and access coaching for CA Final.
  
• Future Goals: If you plan to work in corporate finance, auditing, or international taxation  your firm choice should match that direction.

Once you have your offer letter from a CA firm, follow these steps to complete your articleship registration process under ICAI:

1. Get your Letter of Offer from your CA principal.
   
2. Fill Form 102 (Deed of Articles) and Form 103 (Statement of Particulars) available on the ICAI website.
   
3. Execute Form 102 on a ₹100 non-judicial stamp paper.
   
4. Submit Form 103 online through the Self Service Portal (SSP) of ICAI within 30 days of commencement.
   
5. Upload scanned copies of:
   
   • Passport-size photograph
     
   • ID proof
     
   • Education certificates
     
   • Signed forms by student and principal
     

After verification, ICAI will issue an Articleship Registration Letter, confirming your start date.

Here’s a quick reference list of the essential documents and forms you’ll need:

Before starting your articleship, you’ll likely go through an interview process — especially at reputed firms.
Here are some quick tips:

• Understand Basic Accounting & Taxation Concepts: Revise key areas from CA Inter.
  
• Know the Firm: Visit their website and understand their service lines.
  
• Prepare Common Questions: Like “Why do you want to join our firm?” or “What area of work interests you?”
  
• Be Professional: Dress neatly and communicate clearly — professionalism matters.
  

Remember, firms value eagerness to learn and commitment more than just grades.

The stipend during articleship varies depending on the city and firm size. ICAI sets a minimum stipend, but many firms pay higher amounts.

Working Hours:

• 35–40 hours per week (usually 9:30 AM – 5:30 PM).
  
• Maximum 8 hours per day, with one weekly holiday.
  

Leave Rules:

• You can take 156 days of leave in the entire 3-year period.
  
• Proper documentation is mandatory before taking extended leaves.

Balancing office work with studies can be challenging — but it’s achievable with discipline.

• Use early mornings or weekends for CA Final study.
  
• Discuss flexible timing with your principal during exam season.
  
• Create short revision notes during audit or tax work for real-life learning.
• Remember: your articleship is not a distraction, but a foundation for your CA Final success.

Once your training period ends, you’ll need to complete these final formalities:

1. Fill Form 108 (Articleship Completion Form).
   
2. Get it signed by your principal and submit via ICAI SSP Portal.
   
3. ICAI will verify the records and issue your Completion Certificate.
   
4. After this, you can register for CA Final exams (if not already done).
   

If your principal retires or changes firm, you must fill Form 109 for termination and re-registration

Before you begin, ensure you’ve:

• Completed ICITSS training.
  
• Cleared at least one group of CA Inter.
  
• Select a firm aligned with your career goals.
  
• Submitted Form 102 & 103 correctly on the ICAI SSP portal.
• Maintained professional discipline and regular communication with your principal.

Starting your articleship marks a major transition from being a student to becoming a professional. It’s where you’ll gain practical knowledge, real-world exposure, and the soft skills needed to become a successful Chartered Accountant.

Choose your firm wisely, register on time, and treat every experience as a stepping stone to your CA Final and career growth. With the right attitude and preparation, your articleship can truly shape your journey as a future CA.