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Eligibility for Comencement of Articles Training
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Updated on April 17,2007
(Regulation 45)
A student joining Articleship would be required to satisfy that -
i. has passed the Professional Education (Examination - II) under the Chartered Accountants Regulations; and
ii. has successfully completed computer training programme or information technology training as specified by the Council.
However, a student who has passed the Common Proficiency Test held under these regulations and also 10+2 examination conducted by an examining body constituted by a law in India or examination recognized by the Central Government as equivalent thereto; or has passed Foundation Examination / Professional Education (Examination-I) under these Regulations shall be eligible for admission to articleship.
In addition, a student who was registered as an articled assistant before the commencement of the Common Proficiency Test shall be eligible to continue and complete the remaining period of practical training as per the deed of articles already executed under these Regulations irrespective of any break in the continuity of training.
A student who has passed Professional Education (Examination-II) under these Regulations at the time of commencement of the Common Proficiency Test may join 3 year articleship upto such time as may be specified by the Council. The Council has provided a cut off date for this purpose as 31st May 2009.
All students of Professional Education (Course-II) who have not passed Foundation Examination / Professional Education (Examination-I) are allowed to undergo studies under the existing scheme. On expiry of the last examination of Professional Education (Examination-II) to be held on May 2008, they are allowed to appear in Professional Competence Examination (PCE). On passing PCE, they are allowed to join 3 year articleship training.
Buy Forms 102 and 103 from the Institute of Chartered Accountants of India, New Delhi or from Regional Offices or its Branch Offices on payment of Rs. 100/-including Prospectus of Professional Competence Course ( Price Rs. 50)
Obtain the same by post by sending a demand draft / PO of Rs. 140/- (including postage) payable in favour of "The Secretary, The Institute of Chartered Accountants of India, New Delhi or the concerned Regional Office.
2. Ensure a vacancy under an eligible practising Chartered Accountant for undergoing articles training.
3. If a vacancy is available and the Chartered Accountant in practice has agreed to impart training then execute Deed of Articles in Form 102 by affixing 'Special Adhesive Stamp' thereon or on a non-judicial stamp paper of the value as per rate in force in the City / State. Fill up all details in Form 103 as required, sign it, obtain counter signature of the Principal
4. Submit Form 103 in duplicate alongwith:
I. Certified true copy of marks statement of Foundation Examination / Professional Education (Examination-I) / Professional Education (Examination-II) / Common Proficiency Test.
II. Certified true copy of Secondary / High School Certificate in proof of Date of Birth.
III. Certified true copy of marks statement of 10+2 examination.

Requisite fees by way of Demand Draft as per schedule of fees given on Para. 5


Certificate of completion of the Compulsory Computer Training / Information Technology Training in case a student is joining 3 year articleship after passing Professional Education (Examination-II).

Copies of all testimonials must be attested by the Principal.

5A.  Schedule of Fees payable under the New Scheme of Education & Training w.e.f. September 13, 2006
1. 2. 3.
  Fees for (i) Indian students residing in India and other SAARC countries and Bhutan, and (ii) students belonging to other SAARC countries and Bhutan Students other than stated in Column 2 i.e. (i) the students of foreign countries other than SAARC countries and Bhutan and (ii) Indian students residing abroad other than SAARC countries and Bhutan
(2) Professional Competence Course:
(a) Registration fee as articled/audit clerk
(b) Students’ Associations fee
(c) Registration fee with BOS
(d) Tuition fee for PCC
(e) Registration fee for 100 hours ITT
(In Rs.)



Final Course 8500 600
  • Students of Professional Education (Course-I) who want to switch over to CPT under new scheme of education and training, are required to remit Rs.100. The Board of Studies will provide them study materials free of cost.
  • An existing student of Professional Education (Course-II), who opts for switching over to PCC is exempt from payment of Registration fee with the Board of Studies and tuition fee of Rs.4000. He has to pay Rs.400 towards cost of study materials and Rs.250 for re-registration fee.
  • As per the transition scheme, if a student opts for switching over to PCC and he has already paid registration fee of Rs.2000 for 250 Hours CCT Programme, he is exempt from payment of Registration fee for 100 Hours ITT on production of fee receipt. Students should attach a copy of such fee receipt along with filled Form Nos.102 & 103.
B.  Fee for enrolment for Final Course applicable for Students registering as articled assistants after passing Professional Education (Examination – II) $160
  Composite Fees
Indian Students Foreign Studnets
(a) Registration fee as articled / audit Rs. 300/-
(b) Student's Association fee Rs. 50/-
(c) Registration fee with Board of Studies Rs. 50/-
(d) Tuition fees for Final Course Rs. 3,250/-
  Total Rs. 3,650/-
6. Form - 103 alongwith attested copies of testimonials and required fees (as mentioned above) to be submitted so as to reach the Institutes Office within 30 days from the date of commencement of Articles / Audit Service.
7. The Journal subscription is optional. The rates for Journal Subscription are as under:-
i. At the time of initial Registrations as an Articled / Audit Assistants - Rs. 600 for Three Years
ii. After the date of Registration (training should be more than one year) - Rs. 300 per annum.
8. In case Form No. 103 is not submitted to the Institute's office within 30 days from the date of commencement of training, the procedure laid down by the Council for condonation of delay in submission of forms will apply. Refer chapter 25 Condonation of delay in non-submission of various forms within specified time.
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