Registration for aticles and final

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This query is : Resolved

babaji (Querist)

26 October 2015 Hi sir,
i joined for articles and cleard ipcc both groups so am applying for final registration for final,after 2months from joining articles.can u please tell me procedure for late submission of articleship form and penalty for both late submission and late registration for final

CA AnKiT BoHrA (AB)

CA AnKiT BoHrA (AB) (Expert)

26 October 2015 you applying only for registration of ca final na.. then no penalty fees is there.. because for ca final you can register anytime before filing of ca final exam form

babaji

babaji (Querist)

27 October 2015 thank you sir,
but i am applying for final along with articleship, can you please tell me procedure to submit because of delay

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

20 July 2025 You're welcome! Here's the clear procedure for delayed submission of Articleship and Final Registration with ICAI, along with applicable late fees:

🔶 Situation:
You passed both IPCC groups ✅
You joined articleship ✅
You're applying for CA Final registration after 2 months of starting articleship ⏳
You delayed Form 102/103 submission for Articleship 💡
✅ PROCEDURE FOR LATE ARTICLES REGISTRATION (Form 102/103):

ICAI allows late submission with a condonation letter and fees.

📄 You need to submit:
Form 102 & 103 — properly filled, signed by the Principal CA and you.
Condonation Letter — clearly stating:
"I joined articleship on [Date], but due to [mention valid reason: delay in ITT completion, medical, etc.], I could not submit the form in time. Kindly condone the delay."
Late Fees as applicable (see below).
Proof of ITT & Orientation completion (if applicable).
Send via speed post/courier or submit at ICAI branch.
💰 LATE FEES STRUCTURE (as per ICAI norms):

Delay Period Late Fee
Up to 30 days ₹100
31 – 180 days ₹300
More than 181 days ₹1,000 and additional documents (like approval from Regional Office or Council) may be required
Since you're applying after 2 months (≈ 60 days), your late fee = ₹300.

📌 FINAL REGISTRATION ALONGSIDE:

You can submit Final Registration Form (Form 2) along with articleship papers.

For CA Final Registration, there's no late fee — you just need to ensure you're registered before applying for the Final exam.

CA Final Registration Documents:
Form 2 (online through SSP portal)
IPCC mark sheet
Articleship commencement letter (once you receive it)
Payment of registration fee (₹22,000 as of now)
✉ Where to Submit:

Submit online through ICAI’s SSP Portal (preferred).
If using physical mode (rare now), send to the regional office or submit in person.
✅ Summary:

Step Action
1 Complete Form 102 & 103
2 Draft condonation letter
3 Attach ₹300 DD (if physical) or pay online (if via SSP portal)
4 Register for CA Final via Form 2 (can do simultaneously)
5 Submit everything through ICAI SSP portal or regional office

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