On completion of Articleship, a CA Student is required to submit Form 108 to ICAI in which he is required to furnish all relevant details pertaining to Articleship. This Form 108 is mandatorily required to be submitted by a CA Student with ICAI on completion of the articleship.

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.

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.

Recommended Read:-

  • Download Form 108 for Articleship Completion Certificate

Form 108 – Details to be furnished

ICAI Form 108 is a form which is required to be submitted by an article assistant on completion of full period of articleship. All details pertaining to articleship are required to be mentioned 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.

The number of days/weeks may be indicated on the basis of basic records such as daily time sheets, diaries etc and in the absence of any such record, it should be based on the best estimate. The no. of days/ weeks related to each category may be equated based on the standard no. of working hours/ days/weeks.

The details of the Bank Account No., Bank Name & Branch in which the stipend has been regularly deposited are also required to be furnished in Form 108.

In case a person has opted for Secondment of Articleship, separate records should preferably be maintained in such cases and should be counter signed by the member under whom the CA Article Trainee has pursued his training.

Time Limit for submitting Form 108

Form 108 should be submitted with 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 fees would be required to be paid. The fees for be paid is as follow:-

Period of DelayCondonation Fees for Delay
Delay upto 30 days after the initial 30 daysRs. 100
Delay between 31 to 180 daysRs. 300
Delay beyond 181 daysRs.  1,000

Signing of Form 108

Form 108 for completion of Articleship is mandatorily required to be signed by the Principal under all circumstances. It should preferably be signed by the Article Trainee as well.

However, where the principal is unable to obtain signatures of article assistant within 30 days of completion of the service, he may forward the certificate duly signed only by himself to ICAI, without requisite signature of the article assistant, within 45 days of the completion of service and send 2 copies thereof to the last known address of the Article Assistant by Registered Post.

Other Relevant Points regarding Form 108

  1. In case of excess leaves taken by an Article Assistant, Form 107 is required to be submitted. (Download Form 107)
  2. In case of completion of articleship, a CA Article Assistant may also submit Form 119 as a request by the Article Assistant to this Principal for issuance of Service Certificate. (Download Form 119)
  3. Any correction in the Form  108 (incl corrected by whitener) should be countersigned by the Principal as well as the Articled Assistant.