Stamping of Form 102 and Non-approval of RO after 6 Months

Articleship 1168 views 1 replies

Hi everyone,

My name is  Rishabh Negi, I am a student registered under ICAI. I got registered for my CA articleship on 7th August, 2023, however, I have not yet received the approval of RO after 6 months, as a result I am required to submit the form 102 with the applicable condonation fees at SSP portal.

The problem I am facing is that the form 102 was not originally executed between me and my principal on a stamp paper (This is the policy at my firm, no article colleague of mine has executed a stamped form 102) and the same is required to be uploaded to the SSP portal.

Please suggest a way out to this serious problem of mine.

Replies (1)

Hi Rishabh,

Thanks for laying out your situation clearly—this is a common but serious issue, especially with delayed RO approvals and the requirement of Form 102 on stamped paper during condonation.

Let’s go step-by-step to address the core issues:


🧾 Your Situation Recap:

  • Articleship started: 7th August 2023

  • RO (Regional Office) hasn't approved the registration till now (past 6 months)

  • You now need to apply via condonation route on SSP

  • But: Form 102 was not executed on stamp paper, and now SSP is asking for it


🔍 ICAI Rules (Clarified):

✔️ ICAI mandates:

  • Form 102 must be executed on non-judicial stamp paper, dated from the start date of articleship

  • This is a legal agreement, and ICAI may reject your application if this is not followed—especially in condonation cases

In regular cases, ICAI might overlook missing stamp paper if the RO processes quickly. But in condonation cases, stricter scrutiny applies.


🛠️ What Can You Do Now? – Practical Solutions

Option 1: Re-execute Form 102 with Backdated Stamp Paper (Most Common Solution)

What this means:

  • Purchase a non-judicial stamp paper (usually ₹100) dated today

  • Re-execute Form 102 with the original start date (i.e., 7 August 2023) typed in the form

  • Sign it afresh with your principal

  • Upload the scanned PDF to SSP under condonation application

⚠️ Note: ICAI typically accepts this for condonation purposes, even if the stamp paper date is later than start date, provided you declare the correct articleship start date.

📄 You can also attach a brief explanation or declaration:

“Due to administrative delays and non-availability of earlier stamp paper, this Form 102 is now being executed afresh for condonation purposes. The original date of commencement of articleship remains unchanged.”


Option 2: Contact Regional Office for Written Guidance

If you’re uncomfortable with the above, or your RO is unusually strict, reach out to them via:

  • Email: Mention your SRN, issue, attach unsigned Form 102, and ask how to proceed

  • Phone/Visit: Some ROs give verbal confirmation that re-execution on current stamp paper is fine for condonation


❌ What You Shouldn't Do:

  • Don’t submit an unstamped Form 102 for condonation—likely to be rejected

  • Don’t fake a backdated stamp paper—can lead to disciplinary action if caught

  • Don’t ignore this issue—it will delay your articleship recognition, and affect Final eligibility


🧾 Summary:

Task Action
Stamp Paper Required? ✅ Yes, for Form 102
Can It Be Dated Later? ✅ Yes, ICAI generally accepts current date for condonation
Execution Required Again? ✅ Yes, sign it again with Principal
Upload to SSP? ✅ Upload in condonation application
Add Declaration? ✅ Recommended


CCI Pro

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