ICAI Articleship Forms: 102, 103, 108, 109 and 112 Explained
Articleship is bookended and interrupted by forms, and a missed deadline on any of them can cost training days that have to be served again. Here is what each one does and when it is due.
CA Helper Editorial Team
How we research and reviewPublished · 6 min read
Key takeaways
- Form 102 is the deed between principal and article; Form 103 is the registration with ICAI. Until 103 is registered, the Institute does not know you are training.
- Form 103 has a submission window from commencement. Filing late means condonation and can mean losing the delayed days, which must then be served at the end.
- Form 112 declares a concurrent course of study. An undeclared degree discovered later can put the validity of the training period in question.
- Form 109 terminates articles for transfer or early exit, and is the mechanism rather than the permission. Transfer eligibility is separately regulated.
- Form 108 certifies completion and depends entirely on your principal's signature, so raise it a month before your completion date rather than after.
Articleship is a training arrangement, but administratively it is a sequence of filings. A student who understands only the training and not the paperwork can complete two years of genuine work and still find their completion held up, or worse, discover that a period they served was never validly registered. The forms are not difficult. They are simply unforgiving about dates, and the consequences of a late one fall on the student rather than the principal.
The Forms, in the Order You Meet Them
| Form | What it does | Who signs and when |
|---|---|---|
| Form 102 | The deed of articles: the contract between principal and articled assistant recording the terms of training, including the stipend | Executed by both on stamp paper at the start of training and retained by the parties |
| Form 103 | Statement of particulars for registration of articleship, which is what actually puts the training on ICAI's record | Submitted to ICAI within the prescribed period from commencement, with the deed and fee |
| Form 112 | Permission to pursue another course of study concurrently with articleship | Filed by the student, with the principal's consent, when enrolling in another course |
| Form 109 | Termination of articles, used for a transfer between principals or where training ends early | Signed by both and filed within the prescribed period of termination |
| Form 108 | Completion of articled training, certifying that the full period has been served | Signed by the principal and filed on completion of the training period |
Form 102 and Form 103: Getting Registered Properly
These two work as a pair and are routinely confused. Form 102 is the deed of articles, executed between the principal and the article on stamp paper. It is the underlying contract, it records the stipend and the training terms, and both parties keep a copy. Form 103 is the statement of particulars submitted to ICAI, and it is the one that matters for your record: until Form 103 is registered, ICAI does not know you are training, and the clock on your articleship has not started as far as the Institute is concerned.
The trap is the gap between starting work and filing Form 103. Students commonly begin at a firm and let the paperwork drift for weeks, on the reasonable assumption that the start date on the deed is what counts. ICAI allows a window from commencement for submission, and a submission inside that window is registered from the actual commencement date. A submission after it attracts condonation, which means fees, an explanation, and in some cases a registration date later than the date you actually started, so the delayed days are simply lost and have to be served at the other end.
Form 112: The One Students Forget
A large share of articled assistants are simultaneously enrolled in a degree, most often a B.Com through a distance or open university programme. That is permitted, but it is permitted conditionally, and Form 112 is where the condition is discharged: the student declares the other course, and the principal certifies that it will not interfere with the training hours. Filing it is straightforward. Not filing it is the problem, because an undeclared concurrent course discovered later can put the validity of the training period in question, which is a genuinely serious outcome to arrive at through an omission nobody thought about.
The practical rule is to file Form 112 when you enrol, not when someone asks. Students who enrolled in a degree before starting articleship and never connected the two are the most common category of problem here, since nothing in the articleship process prompts them to think about a course they started earlier.
Form 109 and Form 108: Ending Training
Form 109 terminates articles, and it is used both for a genuine transfer to another principal and for training that ends without a transfer. It has to be signed by the principal and filed within the prescribed period from the date of termination, and the same lateness problem applies: a Form 109 filed months after the fact creates a period nobody can account for, which surfaces awkwardly at completion. Transfer itself is separately regulated, with rules on when it is permitted freely and when it requires grounds, and Form 109 is the mechanism rather than the permission.
Form 108 is the one every student is waiting for. It is the principal's certification that the full training period has been served, and it is the document that lets a student proceed to membership. Because it depends entirely on the principal signing, the practical advice is to raise it well before your completion date rather than after, particularly if you are leaving the firm at the same time. Principals sign these routinely, but a student who has already moved cities and is chasing a signature by email discovers how much slower routine can be.
The Habit That Prevents All of This
- Keep your own file with a signed copy of every form submitted, the acknowledgement, and the payment receipt. Do not rely on the firm's records or on the portal alone.
- Diarise the deadline the moment an event happens: commencement, enrolment in another course, termination, completion.
- Check your training record on ICAI's student portal a few weeks after each submission to confirm it registered rather than assuming it did.
- Raise Form 108 with your principal a month before completion, not on the day.
- If something is already late, apply for condonation immediately rather than waiting, since the explanation is easier when the delay is short.
Frequently asked questions
What is the difference between Form 102 and Form 103?
Form 102 is the deed of articles, a contract executed on stamp paper between you and your principal recording the training terms and stipend, which both parties keep. Form 103 is the statement of particulars submitted to ICAI to register the training. The deed alone does not put you on ICAI's record; Form 103 does.
What happens if Form 103 is filed late?
It goes through condonation, which involves a fee and an explanation for the delay. Depending on how late it is, the registration may be effective from a date later than you actually started, in which case those days do not count towards your training and have to be served at the end. Short delays are treated more leniently than long ones, so applying immediately beats waiting.
Do I need Form 112 if I am doing a B.Com through distance learning?
Yes. Any concurrent course of study needs to be declared through Form 112, with your principal certifying that it will not interfere with your training hours. Distance and open university programmes are not an exception. Students who enrolled in a degree before starting articleship are the most common group to miss this, because nothing in the articleship process prompts them about it.
Can I file Form 109 without my principal's signature?
No. Termination of articles requires the principal to sign. Where a principal refuses unreasonably, the route is to approach your regional council with the facts rather than to attempt the filing without them, and this is one of the situations where keeping written correspondence from the outset makes an enormous difference.
How long does Form 108 take to process?
Processing itself is routine once the form is properly submitted and your training record is complete. What causes delay is almost always upstream: a Form 103 registered late, a Form 109 never filed for an earlier transfer, or an undeclared concurrent course. Checking your training record on the student portal well before completion is what catches those in time to fix them.
Where do I check whether my forms actually registered?
ICAI's student portal shows your training record, including registration and any terminations. Check it a few weeks after each submission rather than assuming a submission went through, since the difference between a form that was filed and one that was filed and registered only becomes visible at completion, when it is expensive to discover.
Sources and official references
Rules and rates change. These are the primary sources for the topics covered above, and the place to confirm anything before you act on it.
Disclaimer
This article is for general informational purposes only and does not constitute professional tax, legal, or financial advice. Rules and rates change, so consult a qualified Chartered Accountant for advice specific to your situation.
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