Can I back date registration of Articleship?

The following is my history:-

CA-CPT Cleared on Jun-15
CA-Inter Registered Old Scheme on Jul-15
B.Com Degree Completed with 59% on Jun-17
Converted to CA-Inter New Scheme on Jan-18
Started Working as staff in an Audit Firm on Oct-21
Re-registered for CA-Inter (as Previous Registration Expired) on Feb-22
Cleared CA-Intermediate Group-1 (Nov-22 Attempt) on Jan-23.

Now I wish to complete my Articleship and I am wondering if I could convert to Direct Entry Scheme and Register for Articleship as training commenced on 1st October 2021.

Replies (1)

Hey Praveen! About your query on backdating articleship registration and converting to Direct Entry Scheme:


Key points to consider:

  1. Articleship registration must be done within 6 months from the start date of training as per ICAI rules.

    • So, if you started your articleship on 1st October 2021, you should have registered latest by March 2022.

  2. Backdating registration beyond 6 months is generally not allowed by ICAI.

  3. Regarding conversion to Direct Entry Scheme:

    • Direct Entry route is mostly for those who are graduates/postgraduates eligible for direct articleship without passing CPT/IPCC.

    • Since you were already registered earlier under old scheme and converted later, ICAI may not allow direct entry registration now for past articleship.

  4. However, since your articleship started before your re-registration for CA Intermediate in Feb 2022, it may be tricky.


What can you do?

  • Write to ICAI’s Training Department explaining your situation and request consideration for late registration or backdating.

  • Sometimes ICAI allows registration with late fees if within certain period.

  • If ICAI denies backdating, you may need to restart articleship registration from the date you apply.


Summary:

Situation ICAI Rule / Action
Articleship registration delay Must register within 6 months of start date
Backdating beyond 6 months Generally not allowed
Direct Entry conversion Unlikely if already registered under old scheme
Next step Write to ICAI explaining facts & seek guidance

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