CA Articleship Guide: Training Duration, Leave, Stipend Rates, Transfer and Forms 103/109 Explained
This note summarises the ICAI rules students most often ask about during articleship: duration, leave, stipend, transfer and the forms used on the Self Service Portal. Rules changed with the New Scheme of Education and Training from 1 July 2023, so the old-scheme 3-year position is covered separately.
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Duration: 2 years now, 3 years for old-scheme students
Practical training under the new scheme is 2 years and starts after passing both groups of CA Intermediate and completing ICITSS. The 3-year articleship applies only to students who started training under the old scheme; the last date to start 3-year training was 30 June 2023. The new scheme describes the 2 years as uninterrupted practical training.
Leave
New scheme: 12 days of leave are permitted in each year of practical training.
Leave taken beyond the permitted limit must be served as extra days of training.
No stipend is payable for excess leave.
Old-scheme students should follow the leave rules that apply to 3-year training.
Stipend rates
Minimum stipend under Regulation 48 depends on the population of the city where the student normally works and the year of training.
2-year training (rates published by ICAI subject to amendment of Regulation 48): 20 lakh and above: Rs 5,000 and Rs 6,000; 5 lakh to 20 lakh: Rs 4,000 and Rs 5,000; below 5 lakh: Rs 3,000 and Rs 4,000 per month, for years 1 and 2.
3-year training (ICAI FAQs): 20 lakh and above: Rs 4,000, Rs 5,000, Rs 6,000; 5 lakh to 20 lakh: Rs 3,000, Rs 4,000, Rs 5,000; below 5 lakh: Rs 2,000, Rs 3,000, Rs 4,000 per month.
ICAI published draft amendment regulations on 25 June 2026 for the 2-year rates; check icai.org for the final notification.
Industrial trainees: minimum Rs 15,000 per month from 1 July 2023.
Stipend is paid monthly into the student's bank account, not in cash.
Industrial training
Under the new scheme, a student may do industrial training of 9 to 12 months in the last part of the 2-year practical training, subject to ICAI conditions.
Forms on the Self Service Portal
Form 103: registration of articles with ICAI, filed online and approved by the principal.
Form 109: termination of articles, used when training with a principal ends early, for example on transfer to another principal.
After termination, training with the new principal is registered afresh, and the earlier period served counts towards the total.
Transfer of articleship
Transfer is allowed only in the situations ICAI permits, such as by mutual consent or on specific grounds set out in the regulations. Students should check the current conditions on the ICAI website or the Board of Studies FAQs before applying, because a transfer outside those conditions can affect the period counted.
FAQ
Is CA articleship still 3 years?
Only for old-scheme students who began on or before 30 June 2023. For everyone else it is 2 years.
How many leaves are allowed in articleship?
Under the new scheme, 12 days in each year. Excess leave must be made up with extra days of training.
Which form is used to end articleship with a principal?
Form 109 on the ICAI Self Service Portal.
What is the stipend in a metro city?
For 2-year training in cities of 20 lakh or more, ICAI's published rates are Rs 5,000 and Rs 6,000 per month, subject to final notification.
Sources: ICAI FAQs on the New Scheme of Education and Training; ICAI Regulation 48 (stipend); ICAI draft Chartered Accountants (Amendment) Regulations, 2026 dated 25 June 2026. Check icai.org for the latest position before relying on any figure.
PGT & Associates, Chartered Accountants, Ahmedabad, has articleship openings; CVs can be sent to Pgtulsian@gmail.com with "Articleship" in the subject.
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