Registration for article ship with out delay in attempt for final

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v.sri charan (Querist)

01 February 2014 Sir/madam, I passed both the groups in Ipcc nov 13.I was told that one must register for articles with in 30 days from date of result.but Iam not yet completed my itt.is it valid when I enter in to agreement with an auditor right now and registered with icai after completion of itt?did there be any delay for my final attempt?

v.sri charan

v.sri charan (Querist)

04 February 2014 thanks in advance

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

20 July 2025 Great question — and you're right to be cautious here, as the timing of articleship registration does affect your Final CA attempt eligibility.

Let’s break this down clearly:

✅ ICAI Rules (As per your case):
You’ve:

✔ Passed both IPCC groups in Nov 2013 (results declared around Feb 2014),
❌ Not yet completed ITT,
❓ Want to start articleship soon without delaying your Final attempt.
🔍 Key ICAI Guidelines:
Articleship can start only after completing both ITT and Orientation.
ICAI requires:
ITT and Orientation to be completed before articleship registration.
CA Final eligibility is based on the start date of articleship (you must complete 2.5 years of articleship before the 1st day of the exam month — for example, before 1st May for Nov attempt).
🧠 Answer to Your Question:
Can I enter into agreement with a CA now and register later after ITT is done?
No. You can’t validly enter Form 102/103 for articleship before completing ITT and Orientation, as the date of commencement in the form must be on or after the ITT/Orientation completion date.
If you backdate your articleship start before ITT/Orientation completion — ICAI may reject or not recognize the period prior to ITT.
📆 Final Attempt Eligibility:
To be eligible for CA Final, you must complete 2.5 years of articleship before the first day of the month in which Final exams are held.
So, if you want to appear for May 2017 Final, your articleship must start on or before 1st November 2014.
✅ What You Should Do Now:
Immediately complete ITT & Orientation — many ICAI branches allow fast-track batches.
As soon as you complete both, register for articleship with Form 102/103.
Ensure your start date allows you 2.5 years of training before your intended Final exam attempt.

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