Articleship Completion Form 108.pdf
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How to Submit Articleship Completion Form 108 to ICAI
Articleship is an important part of the Chartered Accountancy course, where students gain practical experience and skills under the guidance of a qualified CA. After completing the full period of articleship, which is usually three years, students are required to submit Form 108 to ICAI as a proof of their training.
Form 108 is a certificate issued by the principal (the CA under whom the articleship is done) that contains details such as the name of the student, the name of the principal, the registration number, the period of articleship, the work areas covered, the stipend received, and any other relevant information. The form has to be signed by both the student and the principal.
In this article, we will explain how to download, fill and submit Form 108 to ICAI online.
How to Download Form 108
Form 108 can be downloaded from the ICAI website or from the following link: https://eservices.icai.org/EForms/pdf/onlineAppForm/form60775/ArticleForm108.pdf
The form is in PDF format and can be printed or filled electronically.
How to Fill Form 108
Form 108 has two parts: Part A and Part B. Part A contains personal details of the student and the principal, such as their names, addresses, registration numbers, membership numbers, etc. Part B contains details of the articleship training, such as the period of service, the work areas covered, the stipend received, etc.
The student should fill Part A with his/her own details and get it verified by the principal. The principal should fill Part B with the details of the training and sign it. The student should also sign Part B after verifying the information.
The student should mention the time spent in different work areas in weeks. The work areas include audit, taxation, accounting, management consultancy, etc. The student should also mention any other work area not covered by the given categories. The time spent should be based on records such as daily time sheets, diaries, etc. or on best estimates.
The student should also mention the bank account number, bank name and branch where he/she received the stipend regularly. The stipend amount should be mentioned in rupees per month.
How to Submit Form 108
Form 108 should be submitted online through the ICAI Self Service Portal. The student should follow these steps:
Login to the portal using this URL: https://eservices.icai.org/
Click on Articleship Menu button.
Click on Articleship tab.
Click on Form 108 and fill all details and then submit your form online.
The student should submit Form 108 within 30 days of completion of articleship. In case of delay beyond 30 days, a request for condonation and a condonation fee should be paid along with the form. The condonation fee depends on the period of delay and is as follows:
Period of DelayCondonation Fee
Delay upto 30 days beyond the initial 30 daysRs. 100
Delay between 31 days to 180 daysRs. 300
Delay beyond 181 daysRs. 1000
The condonation fee should be paid by a demand draft drawn in favour of \"The Secretary, The Institute of Chartered Accountants of India\", payable at Chennai, Kanpur, Mumbai, Delhi or Kolkata (as per your regional office).
Conclusion
Form 108 is an important document that certifies the completion of articleship training by a CA student 061ffe29dd
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