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CA Articleship Completion Form 108 – Complete Guide


CA Articleship Completion Form 108 – Complete Guide. CA articleship form 108. After Completion of 3 Years Articleship Training Every CA Student Require to submit Form 108 to ICAI . Print Your Articleship Completion Form Online From Below link. Here we provide Complete guide for Form 108. now you can scroll down below and check CA Articleship Completion Form 108 Guide.

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.

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CA Articleship Completion Form 108 – Complete Guide

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.

Click Here to Print articleship Completion Form 108 Online

When Form 108 is Submitted to ICAI

After Compleation 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

(i) Delay upto 30 days beyond the initial period Rs. 100/-
[ii] Delay between 31 days – 180 days Rs. 300/-
(iii) Delay beyond 181 days Rs. 1000/-

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

Articleship Completion For 108

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

Check List of Offices where you can submit your Form 108

Please Submit your Form 108 at your nearest ICAI Branch or Send your Form 108 at your regional office via registered post.

Ask Your Query

About Raju Choudhary

Article by Raju Choudhary Raju has written 537 articles. If you like This post, you can follow CAknowledge on Twitter. Subscribe to CAknowledge feed via RSS or EMAIL to receive instant updates.


  1. Sir I’m duly filled and sent form 108 to icai(chennai) but problem is I filled mandatory filling with pencil and I forget to erase and place with pen,what course of action taken by icai….please suggest me what I have to do

  2. Sir I have submitted form 108 as on 05/09/2016. My signature was different in form 102 & 103 then Icai sent a letter to attest the old and new signature of the studen t from the employer but problem is that employer is not ready to attest it and he also refuse to sign revised form 108. How I can solve it

  3. Through Which post Form 108 has be to be sent ? Speed Post or Registered Post or any other if any. Please some one help me out in this

  4. Dear sir I will start training 24/12/2014 and I will leaves for 5-6 months form 10/10/3016 to 31/03/2017 due to some problems which form no submitted to the institute and also give the process of form. And who will be sign and where to submitt and when I will submit the formplease give the extra leaves please give me details in argent case

  5. Hello sir,
    Afer serving for 2yrs and 5months i took transfer to another firm and completed my remaining 7 months so i have completed my 3 years of articleship in all. I submitted my form 108 and i left the leave taken column blank since i did not take any leave under my new principle and had mentioned the old leaves under form 109 while taking transfer. I have received letter from ICAI for not mentioning and i am required to submit revised Form 108. Kindly help as do i have to mention the total leave taken in 3yrs?

  6. Hello Sir,

    Please Do comment over following Queries:-

    1.In case of break in Articleship, Can we Submit Form 103 at our own or it is required to be submitted only after a notice of excess leaves(total leaves 258 in original form 108) from Institute?

    2.In case of break in Articleship, As per rules form 103 is required to be submitted for relevant extended period, then Is another form 108(for completion of extended period) also required to be submitted after completion of that extended period?

    3.Where to Post Such Forms if Employer is From New Delhi, ICAI- Indraprashtha Or ICAI -Vishwas Nagar?

    Sir Please Put Light Over these situations.

    Eagerly Waiting.





  8. I submitted my Article Completion form 108 in May 2016, bt there was overwriting so ICAI didn’t issued my completion certificate. Now I’am required to submit form 108 again. My question is do I have to submit any late fees also? And I don’t have any details regarding leave mentioned and details required in weeks which I filled in my previous form 108, do they cross check form? can I change details in New form?

    • Hi varsha

      Don’t submit form 108 again, first Call to ICAI and ask then that why my completion is not issued? and also open an online grievance to icai and ask then for send my articleship completion certificate, if ICAI say that your form is accepted then submit form 108 again otherwise not require to submit again.

      • Sir, I completed my articleship on 8-4-2016 But 108 yet to be submit.So my principle suggest me to fill form 108 now and attach copy of it with exam form.But sir in 1st year i have excess leave of 20 days from previous employer. will i got extension of 20days and which column should i select during filling exam form for final serving last 6 month or service completed.Plz reply asap

        • Hi Anshi

          Please Submit Both form separately, don’t attach form 108 with exam form, because exam forms are submitted at Delhi examination office and form 108 is submitted at your regional office and choose service completed and also try to get help from ICAI.

      • Gd morning Mr Raju

        My query is regarding invalidation of exam due to extention of articleship.

        My articleship started on 30.09.2013
        Due date for completion is 29.09.2016

        I appeard in May 2016 Ca finals and got exemption in one subject. Now while applying for Nov 2016 exams I requested my Principal for not showing my extention for 90days and submit my Form 108 once I have served those 90 days and the only consequence will be that I will have to a DD on 600.

        Please guide whether i am doing right or there is no issue in showing extention and no invaliation of result will be made on showing extention on Form 108.

      • Sir
        is it necessary to registered with new employer within 30days from date of transfer of articleship from previous employer ?

  9. divyesh majithiya

    if within 30 days couldn’t submit 108 thn as per rule d.d. of Rs. 100 have to paid so I have a question that only have to paid extra d.d. of Rs. 100 or any other application also have to give with my 108 ??? please give me rply

  10. Sir,
    Do I need to intimate ICAI about the change in firm of my principal? My principal left one firm and joined another firm as a partner during my articleship period. Also which firm’s name should I mention in my form 108?


    Sir my articalship have completed on 08/04/2016 but when i have not sent my articalship completion form 108 to ICAI, now i sending to icai my completion form. so in this case any condonation letter required with completion form ??
    My principal has sign on the date of completion on completion form.


    Sir I served my training under two employer. While filling 108 whether I have to fill the current employers details or the previous employer also.

  13. Can the principal auditors partner sign the articleship trainee completion form

  14. Hello sir

    Got letter from icai tat my signature in form 108 is not matched as per ICAI records….. my doubt is what signature is considered as per ICAI record 103 form signature or at the time cpt registration signature. Pls carify in this regard sir……

  15. My article are complete after transfer of article, now which form submitted to completion & also inform about leave fill up in form that is consider with previous principle or only current principle because i already sent previous article termination form and work completion in weekly basis fill up only with new article principle or including with previous firm ?

  16. Dear sir,
    I had the question posted above, plz reply asap.
    Thanks you

    • Hi Ashish If your articleship training is completed then no need to do any training at your current principle submit form 108 for articleship completion and server extension training at another principle.

  17. Hello sir,
    My training will be completed at 24/3/2016 including exetension of 5 months,now my principal wanted to forcefully retained me for further work, but due to may 16 exam i dont want to do any, plz suggest me what should i do in this situation.

  18. If an article trainee receives cash stipend , will there be any problem in filling form 108

  19. priyanka choudhary

    SIir on whose name dd of late fee(for Form108) shall be made.
    please reply ASAP.

  20. Sir ,
    Is this necessary to attest the training completion certificate from CA while enclosing this certificate with the CA Final exam form ?
    Sir please advise me .

  21. Hello sir,
    My articles completion due date is 30.09.2015
    My auditor told me to do excess leave for a period of 4 months.

    so after 30.09.2015 i took leave for exams and for house shifting process and i came to ofc on 16.02.2016.

    today i.e 16.02.2016, i want to continue rest of the 4 months under another auditor.

    pls tell the forms that i have to submit from old auditor and new auditor.

    please reply asap.

    • Sir this is surya kanth.
      so based on my above query. .
      i have to give my final exam in may 2016,
      from whom should i take the signature in the exam form.
      new auditor or old auditor.
      pls reply asap.

  22. mohanapriya baskaran

    hi, my articleship got completed on 18/09/2015, but i failed to fill my form 108 on time… and going to submit it by 15/02/2015 only along with DD of Rs.300/- and Condonation letter signed by my Principal… so when am going to fill up my may 2016 final exam application form, i have selected Eligible Criteria as “Completed 3 years of service”. it shows that, i need to declare that i’ve completed my articleship training along with confirmation letter dated—— received from ICAI…. since i’ve not yet submitted 108 form and even if i apply it’ll take sum amount of tym to get d confirmation letter, so regarding this,when i asked the concerned regional office, they said u just apply for the exam… dont wait for confirmation letter …. so can u pls guide me abt the form 108 late submission, and whether it’ll create any problem when i apply for my exams… (or) do i just need to send the photocopy of form 108 to clarify this issue along with exam application???

  23. Dear Sir,
    What is the maximum extension that is allowed so that my attempt doesn’t get delayed?
    Please help! I’m really confused.

    • Sir,
      I have completed my articleship on 22/08/2015. I submitted form 108 in time and also received a Termination letter from ICAI(no extention). But, I havent recieved any articleship completion letter. Is the termination letter itself the articleship completion letter?? I tried to download the completion letter from the site but was unable to do so. Please reply.

  24. Hi,

    My articleship is going to complete on 17th Feb and as per calculation there shall not be any excess leave. But, while taking transfer from 1st principle on 4th Jan 2014, there was a day gap on 5th Jan 2014 which was weekend i.e, Sunday and i registered under new principle on 6th Jan.

    Will the 1 day gap be taken as vacant or will be considered as leave day as it was public holiday (Sunday) ?

  25. Dear Sir,

    I have left articleship since Aug,2014 and joined job in a company when my 2 years of articleship was completed. I have not submitted my 108 form to institute. How shall i complete my balance articleship now? I am relocating due to marriage. What shall i do for the gap period from Aug 2014 to Jan 2016? Kindly guide. Thanks a lot.

  26. Sir,

    My 3 years of Articles would be ending on 21st Feb, 2016. Now i’m sure my Principal is going to extend my articles by around 4 months. I’m planning to serve the extended period under some other CA. Can you please guide me regarding the procedures I need to follow? Also Can my existing Principal take any steps against me?

    • Hi Ishita

      Ye you can serve this training under another Principle, your old principle can not do anything regarding this and if you can serve extended period at another principle then you will again require to fill Form 102 and 103, as per ICAI Rules “In case there is a break in the continuity of training and/ or there is a change in the employer, an agreement, in form “107” would not be valid. In such a case, a fresh agreement in FORM “1 02” should be entered into and the particulars in form “103” should be sent to the office of Institute for registration within 30 days of the commencement of training”

  27. I have completed my articleship on 17th Sept., 2015 and have submitted Form 108 in the month of December’15. On 7th January, 2016, I have received a letter regarding Termination of Articled Service stating that i have taken excess leave of 8 days upto 17/09/2015. Now, i am serving the extension period from 18th Jan,16 to 26th Jan, 16 under the same principal. Which form should i submit for serving the extension period as per the letter received and what are the related procedures? Will this be considered as a break in service or continuous service?

  28. Sir, My form 108 is with my Principle and he said that he submitted my form without and extension, however I got a letter from institute saying “your articleship got terminated on 04/06/2015” it further said that “The Article clerk has taken excess leave of 77 days upto 04/06/2015”

    Please advice whether I need to submit form 107 to the institute or whether I don’t need to submit as 77 days is less that 180 (1/6th of articleship days) which is allowed to be taken as leave by the institute?

  29. Sir,
    I goted extension of 209 days, from my first firm, now i want to served by extension period in other ca. But my principal writte a letter to icai in which he increase my leaves. Is this possible?????? Plz help me soon

  30. I have completed my articleship in Sept-15 and submitted the duly signed form 108 to ICAI. Will I get any reply or intimation from ICAI stating that my completion of Articleship has been recorded in their records or any sort of letter in reply to the form submitted?
    It’s been 3 three months now and I haven’t received anything. Kindly help.

  31. I registered for articleship in the first firm on 30-11-2013 and i took transfer from there on 14 jan 2014 and joined to 2nd firm. I had shown 25 leaved in form 109 while taking transfer from 1st firm. I am doing articleship in 2nd firm. My firm is allowing 5.5 months leaves for exams. Now tell me will my artclshp extend. Can i submit form 108 before one month from my termination date i.e. 30-11-2016.

  32. Dear Sir,

    My articleship registration is in Surat firm & completed on 26/08/2015. I took leave from mid July for my Nov. 15 exam prepartions, & in August, my principal shifted to USA due to which i didnt submit Form 108 on time. Now, i got letter from institute regarding withholding of result & i am very much afraid. Plzzz. help…

    • Hi Dheeraj Bhansali

      Please Write a letter to ICAI and tell them that “my principle is shifted to USA so i am not submitted form 108 so please don’t hold my result and also suggest me how can i submit form 108 now”. and also talk to your principle for sign form 108.

  33. Dear sir…I hav an extension of 90 days. so this 90 days i hav served under a new principle.Hence i hav submitted form 103.
    Now under this extension period i have taken leave of 20 days. Now what shud i do in this case?? whether i need to fill form 107 or increase my extension period served in form 108??

  34. Respected sir,
    My training got over on 12/09/2015,I had sent form 108 within time but I haven’t received completion letter but received termination latter.In letter mention that my training got extended by 7 days.Will you please help me that what forms and documents I should send now?


    • Hi Javed

      Please Check below shubham’s comment reply

      • Sir,
        I have completed my Articleship of 3 years and filled form 108 but institute has given 50 days extension then I have also served such 50 days of extesnion under another employer from 26/11/15 to 15/01/16 and for that I filled form 103 and also 108 filled after completion but still institute has not take the effect of new Articleship commencement and completion. So I don’t get Articleship Completion certificate from ICAI.
        So here I want to ask that what should I mention in exams form (because if I mention completed then I have to attach completion letter)or from which employer I require to signing the exams form ?

  35. Dear sir,
    my articleship was completed on 11/09/2015 but i have not recieved any letter from icai, 2-3 day ago i mailed icai for same and they replied that i have got 26 days extension what documents are required along with form 107

    • Hi shubham
      As per ICAI Rules An articled assistant who has taken leave in excess of the period allowed under Regulation 59 is required to serve for a period equivalent to the excess leave taken in order that his training may be completed. For this purpose a supplementary deed of articles in form No. “107” should be executed in triplicate with the same employer in continuation of the previous training on a non-judicial stamp paper or special adhesive stamp of the requisite value should be affixed on the supplementary deed form. The supplementary deed in duplicate along with form No. 108 for the period already served, should be sent so as to reach the office of the Institute within 60 days of the expiry of the normal terms of articles.

  36. Hello sir,
    My training got over on 25/09/2015,I had sent form 108 within time but I haven’t received any letter yet.Yesterday I called up the institute they told me that my training got extended by 5 days.Will you please help me that what forms and documents I should send now?

  37. sir,
    I got registered in articleship on 26.10.2012.
    and after that i took transfer from my 1st firm to 2nd firm on 21.10.2013.
    and in 1st firm i took leave of 233 days.
    I had shown these 233 days in form 109 while taking tranfer in 2nd firm.
    I did no less the allowed leave of 1/6th in form 109.
    Then i got registered in 2nd firm from 25.10.2013 to 30.10.2015 by filling form 103.
    In 2nd firm i did not took any leave.
    And on 30.10.2015 my articleship got completed.
    Now my query is that should i serve the leave of 1st firm in 2nd firm?
    And how much leave i will show in form 107 i.e. leave of 233 days or by substracting the allowed leave as per icai rules and serve the excess leave of 89 days?
    Please Also let me know the forms I required to submit.
    I want to serve the leave period in my 2nd firm i.e. current firm.
    Please sir reply to my query as earliest.

  38. Hi sir ,
    I finish my articles officially today. However o have extention of 4 months which I’m planning to do under a different CA. But the CA under whom I am currently registered is my 2nd principle . My 1st principle resigned from service so I terminated my articles under him and got re registered under a different CA. Now am I suppose to submit 2 different forms of 108 with signatures of both the principles? And am I also suppose to obtain my service certificate from both the principles? And about my extension, since I’m doing it under a different CA from my current principle (principle no 2), I’m only suppose to submit form 102 and 103 or any other form for extention as well ? Please advice.




  40. Sir i hav completed my Articleship in April 15 n deposited form 108 with late fee in july 15 … didnt got the article completion letter yet (nov) . plz suggest

  41. As my articleship is completed and I mean to return to my home which is 500km away from the place where I was engaed for articleship and I have provided the local address of place where I was engaged in the articleship but I mean to ask that whether I can provide my permanent address i.e home address in Form 108 as my correspondence address, please suggest me

  42. Hello
    I have appeared for May 2015 CA-Final Exam. As on 1st May, 2015, I was serving last six months of my articleship, ie, my articleship, including excess leave, was to get over on 22nd Oct, 2015. But after coming from exams to office, I took some more leaves due to which it got extended beyond 31st Oct, 2015, ie, upto 13th Nov, 2015.
    Is this a ground for my non-eligibility for May, 2015 attempt? Will it affect my result? Is it possible that my principal can take any action against me?? On what basis can I defend myself? Please give me the reference of any rule/Circular of the ICAI.

  43. Hi
    I completed my articleship training on 27/09/2015 and submitted Form 108 on 30th sep. I got a mail notification from Icai regarding articles completion, but didn’t get the letter till date. Please clarify whether I can apply for membership with Form 108 copy or the letter is mandatory.

  44. Dear sir,
    I Have completed my articles on 24/09/2015, after filling 108 I have to get it signed by my principal and then take three copies of it ? Really confused with which to keep and which to send to icai &principal? What about original copy? Can u please clearly mention the procedure of completion of articles?

    • Hi Siya sharma

      all copies are same you can keep any copy of form and submit any copy to ICAI, and Please fill all 3 copies yourself and submit all copies to your nearest ICAI Branch, after submitted all copies ICAI return you remaining 2 copies with stamping, then keep one copy yourself and provide another copy to your principle.

  45. I hav completed my articles on sep 15 2015. Now I filled form 108 and my principal signed it on Oct 15 .I will post it on Oct my doubt is should I pay the condonation fee

  46. is the extention form is required to be submitted with form no 108.
    or after the confirmation letter from ICAI..????

  47. Please help me in knowing formalities to get service completion certificate through form 108 if we took secondment in last year under a PCA

  48. I took secondment under a pca in last year although I remain registered with my principal employer then in this case what is the procedure for filing form 108

  49. Sir,
    My articleship will be completed on April 26 2016, is it necessary to submit form 108 before final exam if i want to appear for may 2016??
    Or I may submit it anytime before 26 may 2016 I.e before one month…..

    • Hi Ramesh

      as per ICAI The form should be submitted to the office of the Institute within 30 days, If you can not submit your form then you will require to pay late fine fess, I don’t know why you not submitted your form but as per my suggestion please submit Form 108 as soon possible before exams.

  50. Is leave days required to be included while calculating number of weeks while filling Form 108 ??? I completed my 3 years of service and I have 70 days leave. Do I need to include those 70 days while calculating number of weeks spent in particular field.

  51. Hi, I finished my articleship on 5-Sep-2015 but have excess leaves of 26 days which I am currently undergoing with the same principal. I have not submitted 107 or 108 as I am a little confused as to how to go about it.
    1) Do I have to submit 108 twice? One for 5th and the other one after 26 days?
    2) And form 107 says that a witness is required. What is that exactly?
    3) Lastly I am currently working in Delhi NCR but my employer’s membership no. is for Kanpur. So do I have to send the documents directly to Kanpur office or can I submit it in Delhi office?

    • Hi Shreya

      Please check Your Queries answer from Below

      1. No Submit 108 only one Time and Submit Form 107 for Excess Leave
      2. Any Gazetted Officer or Chartered Accountant or any Student
      3. Please ask this query answer to your Principle

      • Thank you Sir. However I posted this query in the grievance section of ICAI as well and this was the reply “1. yes, u have to submt 108 twice as u noted. 2. yes, one witness is required , witness can be a student or membe rof icai.3.submit all required papers to kanpur. ”
        I am still a little confused regarding form 107. Incase you have a filled form for reference, that would be a huge help.

  52. Hello, I have completed my articleship and submitted 108 with condoned letter due to delay in submission, but the completion letter is not received yet. During this my principle is continuously calling me to come office and to do assignments even after submission of 108. I m completely getting distracted on my preparation for exam in nov-15. What should i do, what should i response to my principle, whether they have further any right on us still after completion of articleship? Please help. Thanks in advance!!!

  53. Dear sir,

    i have completed my articleship training. I have to send from 108 to Icai. But what my problem is I have taken transfer of articles in my 1st year. i have transfered my articles to another CA Firm. Now i completed my articles.
    My question is how to fill up my form 108. In articles period coloumn what period i have to mention..

    Please reply sir

    Thanking You

    • Hi Siva

      Please Mention only your current training period details means do not Mention previous employer or training details because you already sent previous training details when you will take transfer.

  54. kindly, please suggest the articles completion process.

  55. my filling of form108 got delayed now i need to pat condonation fees by dd please inform me the dd should be in favour of whar and payable at……?????

  56. I am shifting out of my place to another state. what should be done, should i submit 108 in new place or in old branch. help me out raju

  57. Hello Sir,

    I have started my articleship as on 04/06/2012 and it is completed as on 04/06/2015., but from 2 months my CA (Principal) is in hospital and he is not in a condition to sign on my Articleship form 108, thats why i did not submit my articleship form 108.

    I want to write exam in month of Nov 2015. exam forms will come in August, So can you please suggest me in this situaion with whom i can take sign on my Form 108 of Articleship.


    Dear Sir
    I have submitted articleship completion form 108 one month ago but i have not received letter yet i have filled only 2 page form and the portion which you are showing i have not filled because it was written that it is applicable to article registered prior to 1 aprail 2003 i have sent today kanpur a mail and i tried to contact icai kanpur but the lines are always busy what should i do do we need letter compulosory to give next attempt of ca final

  59. What if my principal is not giving me certificate of completion of articleship??

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