The Principal shall on completion of the service of an articled clerk, forthwith issue a certificate in respect of the service rendered under him, in the prescribed Form 108 in case of articles, in Form 105 in case of Industrial Training and in Form 114 in case of audit service. A copy of certificate be submitted thereof duly filled in and signed by both the Principal and the articled clerk within 30 days of completion of training. If you like this article then please like us on Facebook so that you can get our updates in future ……….and subscribe to our mailing list ” freely “
CA Articleship Completion Form 108
Form 108 is only required to be submitted on completion of the full period of articleship. In case a CA Student takes a transfer before the full period of articleship, in such cases Form 109 would be required to be submitted with ICAI An article assistant will not be eligible for the membership of ICAI unless he produces a certificate in Form 108 for the completion of articleship duely signed by the member under whom the articleship is being pursued.
Requirements for Form 108
an articled assistant who has completed 3 years of articleship training are require to submit form 108. Form 108 is on submitted on completion of the full period of articleship, If you want to take transfer then please submit form 109. The articled clerk / audit clerk / Industrial Trainee due to appear in the Final examination must submit the service certificate in Form 108 / 114/ 105 as applicable, immediately after completing the practical training.
When Form 108 is Submitted to ICAI
After Completion of your articleship training, please submit form 108 at ICAI within 30 days. In case of delay in filing the form beyond the stipulated period, it has to be accompanied by a request for condonation and appropriate condonation fee as
Fees Payable for Late Submission of form 108
The Demand Draft (DD) should be drawn in favour of “The Secretary, The Institute of Chartered Accountants of India”, payable at CHENNAI, KANPUR, MUMBAI, DELHI, KOLKATA (Choose as per your regional office)
Download Sample Filled Format 108
Click Here to Download Form 108 Sample filled format of ICAI
Download Condonation Letter Format for Late Submit of Form 108
Details to Furnished in Form 108
The time spent by a CA Student in different work areas are also required to be mentioned in the Form 108. This time is required to be mentioned in weeks. Any other work area not falling under the captions given should also be specified
Other Notes
The time spent by a CA Article Assistant in different work areas are also required to be mentioned in the Form 108. This time is required to be mentioned in weeks. Any other work area not falling under the captions given should also be specified.Separate record should be preferably maintained in regard to the work experience during secondment/ exchange and should be counter-signed by such other member under whom the trainee has had the work experience.This form should be signed by the Principal in all circumstances.The details of the Bank Account No., Bank Name & Branch of your Bank in which the stipend has been regularly deposited are also required to be furnished in Form 108.
Where to Submit Form 108
Logging in to ICAI Self Service Portal
As a user, you will have to login using the following URL: https://eservices.icai.org/Click on Articleship Menu button.Click on Articleship tab.Now Click on Form 108 and fill all details and then submit your form online.
Please Submit your Form 108 at your nearest ICAI Branch or Send your Form 108 at your regional office via registered post. Recommended
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