Delayed Articleship Registration

Hey Sabharinath!

Here’s how it generally works with delayed articleship registration and Form 103:

Key Points:

• Articleship must be registered with ICAI within 30 days of starting.

• If you delayed registration, you can file Form 103 (for delayed registration) by paying a penalty.

• Usually, the maximum delay allowed is 1 year from the start date, but ICAI may accept longer delays with penalty on a case-to-case basis.

Your Situation:

• You worked as a staff from 2013 but didn’t register articleship then.

• Now you want to claim articleship from 2021 onwards (which is current employer).

• Since 2021 to present is recent, you can file Form 103 for delayed registration for this period.

• But for the 2 years from 2013 to 2015 (assuming), you cannot claim articleship as it’s beyond the allowed delay.

What You Should Do:

1. File Form 103 immediately for your current articleship period (2021-present) with penalty.

2. Check penalty amount on ICAI portal.

3. Contact ICAI regional office or helpdesk to confirm acceptance for your case.

4. Ensure your principal/employer supports and submits the relevant documents.

Summary:

• Past 2 years as staff (2013) – no articleship claim now.

• Current period (2021 onwards) – register ASAP via Form 103 with penalty.