- NAME :
*Enter the Name as per the Degree certificate/school leaving certificate (non graduates).
*In case change in name subsequent to the above, submit necessary proof (Gazette
*In respect of married lady applicants submit marriage registration certificate
and/or marriage invitation in original.
- DATE OF BIRTH :
Submit attested true copy of school leaving certificate for proof of date of birth.
- QUALIFICATION :
Submit Attested true copy of the Degree certificate Attested true copy/ies of mark-sheets
of both groups CA Final mark sheets,CA Final Pass certificate.
- COMPLETION OF PRACTICAL TRAINING :
A letter indicating the completion of the prescribed period of 3 years articled/4
years audit training .
- GENERAL MANAGEMENT AND COMMUNICATION SKILLS :
Submit Proof of completion of the Course on General Management Communication Skills
issued by the appropriate authority (Applicable to candidates passing of any one
group and/or both groups of Final CA examinations held in May 2003 and thereafter).
- ADDITIONAL QUALIFICATIONS DURING THE PERIOD OF ARTICLES TRAINING PERIOD
In case the applicant has pursued other course(s) with prior permission of the Council,
a copy of the permission letter issued by the Institute may be submitted. However
if the prior permission of the Council was not obtained an application in the prescribed
Form 112 complete in all respects along with observations and comments of both the
applicant and employer stating reasons for non compliance of Regulation 65 are required
to be given along with the condonation fee. Please ensure the following documents
- Form No.112 duly filled in and signed by the applicant and recommended by the employer
- A separate letter from the employer that the applicant devoted full time for the
- Request for condonation for not seeking prior permission duly signed by the applicant.
- Proof of attendance of Coaching classes with timings in case the applicant attended
any Coaching classes conducted by the College/University/Institutions.
- In case it is a correspondence course, proof of the same issued by the University
like transfer certificate etc.
- Prescribed Condonation fee by way of Demand draft.
- ENGAGEMENT IN BUSINESS DURING ARTICLESHIP :
In case the applicant was engaged in other business/occupation during the period
of articles, a copy of the permission letter issued by Institute may be given. However,
if the prior permission of the Council was not obtained, the applicant in prescribed
Form 112 complete in all respect alongwith observations and comments of both the
applicant and the employer stating reasons for not compliance of Regulation 65 are
required to be given. The following documents may be submitted.
- Certified true copy of the partnership deed containing clear recital that the applicant
had neither taken active part nor was a sleeping partner.
- Affidavit of all the partners including the articled/audit clerk that he had neither
taken active part nor was required to take active part in the management of the
- No objection letter of the employer that the training of the article clerk was not
interfered during the period of training due to above engagement. He/his firm was
not the auditor of the partnership firm in which articled clerk was engaged.
- ENGAGEMENT AS A DIRECTOR DUIRNG ARTICLESHIP :
In case the applicant was engaged during the period of articles training as a Director
in a family business with prior permission of the Council, a copy of the permission
letter issued by the Institute may be submitted. However, if the prior permission
of the Council was not obtained, he is required to apply for permission in the prescribed
Form 112 complete in all respect along with observations and comments of both the
applicant and the employer stating reasons for non compliance of Regulation 65.
He is required to submit the following documents:-
- A copy of the Memorandum/Articles of Association of the Company.
- Affidavit of the articled clerk duly sworn in before Notary/First Class Magistrate
that he has neither taken active part nor was entitled to take active part in the
management of the business.
- A copy of the resolution of the company that the articled clerk was a honorary Director
of the company and had neither taken active part nor was entitled to take active
part in the management of the business affairs of the company.
- No objection letter of the employer that the training of the article clerk was not
interfered during the period of training due to above engagement.
- CHANGE IN SIGNATURE :
In case the applicant changed his signature after completion of the practical training,
he is required to append/affix his own signature as well as his new signature or
his new signature should be attested by a Chartered Accountant or the Gazetted Offiicer.
- FEES :
The following fees should be accompanied with the applications in Form No.2.
- Entrance fee 1200/-
- Associate Membership fee 800/-
- Certificate of practice fee * 2000/- (if the candidate
intends to hold COP)
- Contribution towards CABF (recommendatory) 2500/-
The fee has to be paid by way of a Demand draft/Payorder drawn in favour of 'The
Secretary, The Institute of Chartered Accountants of India',payable at Chennai and
sent to the Decentralised office at Chennai.
Contact Details :
The Institute of Chartered Accountants of India
122, Mahatma Gandhi Road
CHENNAI - 600 034.
- PROFESSIONAL ADDRESS :
Every member shall have a professional address in India in his own charge or incharge
of another member. In case a member has no professional address the residential
address can be given as professional address against column 11 in Form 2 and the
member himself/herself can be shown as incharge against column 12 in Form.2
- PAID ASSISTANT IN A FIRM OF CHARTERED ACCOUNTANTS :
A letter issued by the firm of Chartered Accountants confirming that the applicant
is in employment with them in case he/she is employed as a Paid assistant under
a Chartered Accountant in practice or in a firm of Chartered Accountants.
- IDENTITY CARD :
The candidate may also apply for Member's Identity card in the prescribed Form along
with two passport size colour photographs for issue of Identity card free of cost.
- CPE HOURS :
REQUIREMENTS FOR THE BLOCK PERIOD OF 3 YEARS (1-1-2014 TO 31-12-2016) TO BE COMPLIED
WITH BY DIFFERENT CATEGORIES OF MEMBERS
- A. All the members (aged less than 60 years) who are holding Certificate
of Practice (except all those members who are residing abroad) are required to:
- a) Complete at least 90 CPE credit hours in a rolling period of
- b) Complete minimum 20 CPE credit hours of structured learning
in each calendar year.
- c) Out of the 90 CPE Credit Hours as mentioned above, 30 CPE credit
hours can be completed either through Structured or Unstructured learning (as per
- B. All the members (aged less than 60 years) who are not holding
Certificate of Practice and all the members who are residing abroad (whether holding
Certificate of Practice or not) are required to:
- (a) Complete at least 45 CPE credit hours either structured or
unstructured learning (as per Member,s choice) in rolling period of three-years
- (b) Complete minimum 10 CPE credit hours of either structured or
unstructured learning (as per member’s choice) in each calendar year.
- C. All the members (aged 60 years & above) who are holding Certificate
of Practice, are required to:
- (a) Complete at least an aggregate of 70 CPE credit hours of either
Structured or Unstructured Learning (as per member’s choice) in a rolling period
of three years
- (b) Complete minimum of 10 CPE credit hours being an aggregate
of either Structured or Unstructured Learning in the first calendar year i.e. 2014.
- (c) Complete minimum of 20 CPE credit hours being an aggregate
of either Structured or Unstructured Learning (as per member’s choice) in the second
and third calendar years i.e. 2015 & 2016
- Reponse from DCO/HO
- The Decentralised Offices will issue an acknowledgement for the payment of fees
remitted by an applicant for enrolment as a member
- A candidate shall be admitted as a member of the Institute from the date on which
Form 2 complete in all respects and compliance of other requirements if any are
- On satisfactory compliance of requirements, letter of enrolment with Certificate
of practice (if applied for) will be issued by the concerned Decentralised Office.
- The script of membership/Certificate of practice will be issued to the newly enrolled
member at the time of convocation which may be held twice a year.
- A CD containing Chartered Accountants Act, 1949, Chartered Accountants Regulation
1988, Professional Opportunities for Members - an Appraisal, Code of Ethics, Manual
Relating to Members and Training Guide is issued to newly enrolled Members free
of cost and send by express parcel.
- Identity cards will be sent to the members within 3 months from the date of issue
of letter or new enrolment provided there is no deficiency in the information provided
in the application Form.
Contact Details : Member Services
- Phone :
044-3021 0305 Ext. 305, 306, 307; 30210306 (Direct)
- E-mail :
- Fax :