*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 Notification).
*In respect of married lady applicants submit marriage registration certificate and/or marriage invitation in original.

Submit attested true copy of school leaving certificate for proof of date of birth.

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.

A letter indicating the completion of the prescribed period of 3 years articled/4 years audit training .

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).

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 are submitted.

• 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 practical training.
• 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.

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 business.
• 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.

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.

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.

The following fees should be remitted online while submitting Form No.2 in the Self Service Portal

• EMember Entrance Fee 2000/-
• Membership Fee – Associate 1500/-
• Member COP Fee – Associate 3000/- (if the candidate intends to hold COP)
• CABF Life Membership 5000/-

(recommendatory)
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.

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

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.

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 (1-1-2020 to 31-12-2022)

• 1. 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 120 CPE credit hours in a rolling period of three-years.
• (b) Complete minimum 20 CPE credit hours of structured learning in each calendar year.
• (c) Balance 60 CPE credit hours (minimum 20 CPE credit hours in each calendar year) can be completed either through Structured or Unstructured learning (as per Member’s choice).


• 2. 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 60 CPE credit hours either structured or unstructured learning (as per Member’s choice) in rolling period of three-years
• (b) Complete minimum 15 CPE credit hours of either structured or unstructured learning (as per member’s choice) in each calendar year.


• 3. All the members (aged 60 years & above) who are holding Certificate of Practice, are required to:
• (a) Complete at least an aggregate of 90 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 20 CPE credit hours being an aggregate of either Structured or Unstructured Learning (as per member’s choice) in each calendar year


• 4. The following class of members are exempted from CPE credit hours requirement:
• (a) All the members (aged 60 years and above) who are not holding Certificate of Practice.
• (b) Judges of Supreme Court, High Court, District Courts and Tribunal
• (c) Members of Parliament/MLAs/MLCs
• (d) Governors of States
• (e) Centre and State Civil Services
• (f) Entrepreneurs (owners of Business (manufacturing) organizations other than professional services)
• (g) Judicial officers
• (h) Members in Military Service


• 5. Temporary Exemptions:
• (a) Female members for one Calendar year on the grounds of pregnancy.
• (b) Physically disabled members on case to case basis having permanent disability of not less than 40% and above (Supported with medical certificates from any doctor registered with Indian Medical Council with relevant specialization as evidenced by Post Qualifications (M.D., M.S. etc.).
• (c) Members suffering from prolonged critical diseases/illnesses or other disability as may be specified or approved by the CPED. (Supported with medical certificates from any doctor registered with Indian Medical Council with relevant specialization as evidenced by Post Qualifications (M.D., M.S. etc.).

• 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 fulfilled.
• 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.