15 July 2024
To obtain the certificate of completion of Articleship Training (ATC) under the Chartered Accountancy (CA) course in India, you need to complete a minimum period of articleship as follows:
1. **Three Years of Articleship**: As per the regulations of the Institute of Chartered Accountants of India (ICAI), you are required to complete three years of practical training as an articled assistant under a practicing Chartered Accountant (CA). This period is mandatory for all CA students irrespective of whether they have passed one group or both groups of IPCC (Intermediate) exams.
2. **Timing of Application for ATC**: You can apply for the ATC after completing the entire three-year period of articleship. The application process typically involves submitting the necessary forms and documentation to the ICAI through your principal (the practicing CA under whom you completed your articleship).
3. **Completion Certificate**: Once your principal verifies that you have completed the required period of articleship and fulfills all other conditions set by ICAI, they will issue a completion certificate known as ATC.
### Important Considerations:
- **No Break in Articleship**: Continuous service under a practicing CA is essential. Any break in articleship, if permissible under exceptional circumstances and with ICAI's approval, must adhere to specific guidelines to maintain the continuity of articleship.
- **Additional Requirements**: Apart from completing the minimum period of articleship, there may be other requirements such as attending GMCS (General Management and Communication Skills) and ITT (Information Technology Training) courses, which are also prerequisites for the ATC.
- **Verification and Approval**: The application for ATC is processed by ICAI after verification by your principal. Ensure all documentation and forms are accurately filled out and submitted to avoid delays in receiving your certificate.
For precise details regarding your individual case and any specific requirements, it's advisable to consult the ICAI guidelines or seek guidance from your principal or a professional advisor familiar with CA articleship regulations.
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