Form 108 ICAI
This is a Form 108 issued by the ICAI for the students who have completed of Article ship, a CA Student is required to submit Form 108 to ICAI in which he is required to furnish all relevant details pertaining to Articleship. This Form 108 is mandatory required to be submitted by a CA Student with ICAI on completion of the article ship.
An article assistant will not be eligible for the membership of ICAI unless he produces a certificate in Form 108 for the completion of articleship duly signed by the member under whom the articleship is being pursued.
Form 108 should be submitted with ICAI within 30 days. In case of delay in filing the form beyond the stipulated period, it has to be accompanied by a request for condo nation and appropriate condo nation fees would be required to be paid. The fees for be paid is as follows:-
| Period of Delay | Condonation Fees for Delay |
| Delay up to 30 days after the initial 30 days | Rs. 100 |
| Delay between 31 and 180 days | Rs. 300 |
| Delay beyond 181 days | Rs. 1,000 |
Form 108 for completion of Articleship is mandatory required to be signed by the Principal under all circumstances. It should preferably be signed by the Article Trainee as well.
However, where the principal is unable to obtain signatures of the article assistant within 30 days of completion of the service, he may forward the certificate duly signed only by himself to ICAI, without the requisite signature of the article assistant, within 45 days of the completion of service and send 2 copies thereof to the last known address of the Article Assistant by Registered Post.
You can download the ICAI Form 108 in PDF format using the link given below.