Time limit for completion of articleship

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Sushant Panigrahi (Querist)
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27 August 2017 I had completed 18 months of articleship in 2010 and left midway due to certain unavoidable reason now I want to pursue further for completion of ca pls suggest appropriate way

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Guest (Expert)

07 September 2017 U can join now with paying penalty for delay. Read instructions in form 103 for details..

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Got it! Since you completed 18 months of articleship earlier but left midway and now want to complete the CA articleship, here’s the usual procedure under ICAI rules:

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### Options for Completing Your Articleship:

1. **Restart the Articleship:**

* ICAI usually requires **3 years of continuous articleship**.
* If you have a gap or break, you may need to **restart or continue the remaining period**.
* Your previous 18 months will be counted if you can provide the proper documentation.

2. **Apply for Continuation or Transfer:**

* If you want to resume articleship after a break, you **must get approval from the ICAI**.
* Submit a **request letter with reasons for the break** and supporting documents.
* You may also need to apply for **transfer to a new principal** if you want to work under a different CA.

3. **Verification of Past Service:**

* Submit your earlier **articleship completion certificate or experience proof** for the 18 months completed.
* ICAI will verify and adjust the remaining period accordingly.

4. **Check with Your Regional ICAI Office:**

* Rules and leniency sometimes differ slightly by regional councils.
* It's best to get official guidance from your regional ICAI office or your mentor.

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### Important Points:

* **Total duration remains 3 years**, so you will need to complete the balance 18 months.
* The articleship must be **completed before appearing in CA Final exams**.
* You may also need to **register again for articleship** or extend the existing registration.

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### Suggested Next Steps:

* Write a formal letter/email to your **Regional ICAI office** explaining your situation.
* Attach proof of your earlier articleship period.
* Request guidance on how to resume and complete the remaining period.
* Get approval before resuming.

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If you want, I can help you draft that letter or email to ICAI. Would you like that?

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