ICAI Certificate of Service Rules & Sample Format Download

Checkout below Certificate of Service Requirement Rules and Sample Format. Certificate of Service has been made mandatory by ICAI for students applying for Exam online. This Certificate of Service shall be signed be the Principal Chartered Accountant. ICAI has today released an official notification bringing in some new changes in Online Exam Application. Among them, one such change is the need for Certificate of Service. Also Read | How to Fill Exam Form Online?

Clarification on Old and New Unique Regn Number:

While filling the May 2017 Exam Form online, certain students need to submit ‘Certificate of Service’ duly attested by a CA.

In the COS Format, you will find two fields to write ‘Old Article Regn No’ and ‘New Unique Regn No’. Many students are confused about what to write here.

It is to clarify that, students who registered with ICAI many years back and converted to PCC/IPCC etc were given a New Regn number instead of their old one.

These new Regn Numbers starts with NRO/SRO etc. So, if your Registration Number starts with NRO, SRO, WRO, CRO or ERO, then you just need to ignore that ‘Old Article Regn No Field’. Just enter your regular Regn No in the second column (‘New Unque Regn No’).

Who is required to submit Certificate of Service

CA Final candidates and Direct Entry candidates of Intermediate (IPC), through graduate/post graduate route are required to scan and upload their Certificate of Service, duly signed by their Principal/s on the above mentioned portal.

Unless the Certificate of Service is uploaded, candidates will not be able to complete submission of the examination form on-line.

“So, Certificate of Service is not applicable to regular IPCC students.”

Is Certificate of Service required for Students who have already completed their Articleship?

Students who have already completed their Articleship training can get their Certificate of Service signed by their Principal or any other Practicing Chartered Accountant.

Students undergoing last 6 Months of  Articleship training are only required to submit the Certificate of Service duly attested by their Principal only.

Certificate of Service Sample Format

Direct Entry Students Download
Students who appeared for IPCC Exams and then converted to Direct Entry and commenced practical training on or before 30th April, 2017. Download
Candidates Who Have Completed Their Articleship Download
For candidates who are presently in service and due to complete the prescribed period of 3 years (or 3 and half years) years of practical training (including excess leave if any) on or before 30th April, 2017. Download
For candidates who are presently in service, serving the last six months of training as on 1st May, 2017 and due to complete 3 years of training (including excess leave,if any) on or before 31st October, 2017 Download


  1. Im undergoing articleship from sept 2015 and yet to complete group2 of ipcc .am i requiered to file certificate of service

    • all the debit cards such as visa,master card and maestro. RUPAY debit cards are not accepted. the type of debit card which you are holding is clearly specified on your card. There is no specific list of banks whose debits cards are accepted by icai

  2. Well discounting OMR application and on other side increasing fees is one and the same. There is lit bit difference.

  3. Hi Guys I need your suggestions.
    My firm is sole proprietorship and my boss busted by cop and is in jail from last 1 month.
    In that case who will sign my exam form.

  4. Soo once we get the principal’s signature on the Certificate of service, his signature is not required on the exam form right? There is no need of posting the form right?

  5. Certificate of service format is available now on icai exam website. All students have to submit certificate of service signed by their principal except for those whose articleship is completed any member of icai can sign.

  6. Once articleship is completed and form 108 has been signed and even ICAI letter has been issued. There is actually no point in again taking signature of principal for certificate of service.

  7. what do u mean by certificate of service?
    what if someone has taken transfer with another CA & then after got termination in order to complete excess leave previously mentioned by first boss .So who will sign 1st Boss or 2nd boss?
    Its been 3 or 4 years of termination ,practically difficult to take his signature as cities have changed.now what?

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