Independently verified on 2026-07-14. Always re-confirm firm details and the principal's ICAI Certificate of Practice status directly with ICAI before registering Form 103.

ICAI Articleship in UAE

Verified firm directory & recognition rules

Verified against ICAI official sources

Which UAE firms really accept ICAI 2-year articleship — and will it count?

You uploaded three documents claiming hundreds of UAE firms are “approved” for ICAI articleship. We independently verified every claim against ICAI’s official guidelines, chapter websites, the UK FRC register, the DFSA public register and the firms’ own websites. Below is what is actually true — with full contact details so you can apply today.

1

Tier A — Explicitly confirmed

5

Tier B — Strong ICAI link

25

Tier C — Reputable, apply direct

4

ICAI chapters verified in UAE

Verification Verdict

Are your 3 uploaded documents correct?

A frank assessment of each document, after cross-checking every claim against authoritative ICAI and UAE regulatory sources.

PDF — 'Identifying ICAI-Accredited Firms in the UAE'
Verdict: Partially accurate
Correct that ICAI has Dubai (1982) and Abu Dhabi (1984) chapters — these are real and active.
Correct that ICAI introduced a new scheme — but the PDF never names it the 'New Scheme 2023' effective 1 July 2023, nor mentions 2-year duration explicitly.
Correct that Kreston Menon explicitly states it accepts ICAI articles — confirmed on their website.
WRONG: ICAI does not 'accredit firms abroad'. Eligibility is principal-by-principal (the individual ICAI member CA must hold a valid UAE licence + CoP). The 'accredited firms' framing is misleading.
OUTDATED: Abu Dhabi chapter phone +971 2 639 7737 is no longer verifiable. Use the chapter's mobile +971 50 112 0755.
INCOMPLETE: Omits Ras Al Khaimah Chapter (est. 2016) and Fujairah Chapter (newest). ICAI now has 4 UAE chapters, not 2.
MISSING: The full-time UAE employment visa requirement (GCC-specific clause) is never mentioned — yet without it, articleship won't be recognised.
DOCX — 'Deep Research Backing Conversation'
Verdict: Useful list, but unverified
Contains ~130 firm names including Big 4 — a reasonable starting pool.
Most firms are genuine UAE audit/CA firms.
Includes BSA Ahmad Bin Hezeem — that is a LAW FIRM, not an audit firm. Should be removed.
Lists 'Morison Menon' separately from 'Kreston Menon' — they are the same firm after a 2015 rebrand.
Lists 'Mazars' separately from 'Forvis Mazars' — they are the same firm after the 2024 merger.
No verification of which firms actually accept ICAI articles — being a UAE audit firm does NOT equal being an ICAI training principal.
Big 4 UAE offices rarely offer regular ICAI articleship; they hire ICAI-qualified CAs as full associates instead.
TXT — 'UAE CA Articleship Firm Search'
Verdict: Not an ICAI list
Title says 'Directory of Approved Chartered Accountancy and Auditing Firms for Articleship in the UAE' — but it is NOT an ICAI-approved list.
All 38 cited sources are third-party directories (ADGM, ATNinfo, Scribd, Yellow Pages, DAFZA, DMCC, RVG). None is an ICAI source.
'Approved' here means approved as a UAE auditor in a free zone (ADGM/DMCC/DAFZA) — NOT approved as an ICAI training principal. The two are completely different regulatory regimes.
200+ firms are listed but not one is verified as accepting ICAI article trainees.
Can be used as a lead-generation list — but every firm must still be individually verified with ICAI before articleship registration.
The bottom line: will the 2-year articleship be officially recognised?

YES — but only conditionally. ICAI does recognise articleship served in a UAE firm, provided ALL of the following are true:

  • The principal (training CA) is an ICAI member holding BOTH a Certificate of Practice from ICAI AND a valid UAE auditor licence.
  • The student holds a UAE full-time EMPLOYMENT visa (not a tourist/trainee visa).
  • Form 103 is filed via the ICAI e-services portal with all required documents, and Form 108 (completion) is filed at the end.
  • 35 hrs/week, 12 leaves/year, ICAI-prescribed stipend paid in AED, and quarterly training reports submitted.
  • Total duration is exactly 24 months under the New Scheme 2023.

If any condition fails, the period will NOT count toward your CA qualification — regardless of how reputable the firm is or which UAE free zones have licensed it.

The ICAI New Scheme 2023

2-year articleship — the official rules

Verified against ICAI's gazette notification (22 June 2023) and the Revised Guidelines for Training of Articled Assistant outside India (22 Nov 2010, revised 25 Mar 2015).

Scheme snapshot
Effective from1 July 2023
Gazette notification22 June 2023
Practical training2 years (24 months) of practical training
Leave entitlement12 leaves per year

Optional industrial training of 9–12 months during the last year of articleship (per Reg. 51)

7 conditions for UAE articleship recognition
Every one of these must be satisfied — there are no exceptions.
  1. 1

    Principal must be an ICAI member with valid UAE licence

    An Associate/Fellow of ICAI whose main occupation is accountancy abroad, holding a Certificate of Practice (CoP) from ICAI AND a valid UAE auditor licence; OR a Paid Assistant/Partner in a foreign CA firm with at least one ICAI-member (or MRA-eligible) partner.

  2. 2

    Principal's continuous practice entitlement

    The principal's continuous practice in the profession determines how many article assistants they may train: 0–3 yrs = 1 article; 3–5 yrs = 2 articles; 5–10 yrs = 4 articles; 10+ yrs = 5 articles.

  3. 3

    Principal must provide BOTH a UAE address and an India address

    Per Regulation 2(1)(xiii) of the ICAI Revised Guidelines for overseas articleship, the principal must furnish both a professional address in the UAE and an India address to ICAI.

  4. 4

    Student must hold a UAE full-time EMPLOYMENT visa (not a trainee visa)

    Per the GCC-specific clause of the Revised Guidelines, students in the Gulf (including UAE) must obtain a full-time employment visa sponsored by the firm — a tourist or trainee visa is NOT acceptable.

  5. 5

    Form 103 must be filed via ICAI e-services portal

    The articleship deed must be registered with ICAI by filing Form 103 through the ICAI e-services portal, attaching: principal's UAE auditor licence/registration copy, the student's UAE employment visa, passport copy, and the prescribed fee. Submission goes to the appropriate Decentralized Office (DO) in India.

  6. 6

    Working hours, leave, stipend & reporting

    35 hours/week minimum practical training; 12 leaves/year; ICAI-prescribed stipend payable in AED (in the local currency equivalent); principal must submit quarterly training reports and sign Form 108 (completion) / Form 109 (termination if applicable).

  7. 7

    Total duration = 2 years (24 months)

    Under the New Scheme of Education and Training 2023, the total articleship duration is 2 years (24 months). This is the same duration whether articleship is served in India or abroad.

ICAI UAE Chapters

4 verified chapters — your first point of contact

The chapters facilitate articleship placement but do NOT publish a master list of approved firms. Contact them directly for member-firm introductions.

ICAI Dubai Chapter
Established 1982 · 5,000+ members — largest ICAI overseas chapter
Verified
Office 307, Tower B, Park Towers, DIFC, P.O. Box 500725, Dubai, UAE
+971 4 367 2250
chairman@icaidubai.orgsecretary@icaidubai.orgmembership@icaidubai.orgtreasurer@icaidubai.org
https://icaidubai.org

Services

  • Career Portal at careers.icaidubai.org connecting employers with CA job seekers
  • Mentor–Mentee Connect Programme for CA students
  • Annual International Conference and CPD seminars
  • Articleship placement guidance through member-firm network
  • The UAE Tax Update newsletter
ICAI also operates a permanent Overseas Office in Dubai (since 2004) — one of only two Institute-run overseas offices globally (the other is Singapore). Current Chairman (2026-27): CA Rishi Chawla.
ICAI Abu Dhabi Chapter
Established October 1984 · ~800 members; operates as a Company Limited by Guarantee
Verified
34th Floor, Al Maqam Tower, ADGM Square, Al Maryah Island, P.O. Box 115078, Abu Dhabi, UAE
+971 50 112 0755
chairman@icaiauh.orgsecretary@icaiauh.orgplacements@icaiauh.orgmembership@icaiauh.orgcommunication@icaiauh.org
https://www.icaiauh.org

Services

  • CampusSemiQualified and CampusFullyQualified placement platforms (placements@icaiauh.org)
  • Annual Seminar with explicit articleship facilitation (per 2025 brochure)
  • Faculty-led CA student mentoring (e.g. CA Rajesh Reddy)
  • Member directory and CPD events
The previously-published landline +971 2 639 7737 (cited in the source PDF) is no longer verifiable — the chapter now publishes only a mobile contact. Use the mobile number above.
ICAI Ras Al Khaimah Chapter
Established 2016 · Smaller chapter; no public member count
Verified
Ras Al Khaimah, UAE (no public office address)
+971 56 266 3656
https://www.facebook.com/icairakchapter

Services

  • Local networking for ICAI members in the Northern Emirate
  • Student guidance via Facebook page
Listed on icai.org/overview/foreignchapters (id 347). No dedicated website — contact via Facebook or the listed mobile.
ICAI Fujairah Chapter
Established Newest chapter (post-2016) · Newest and smallest UAE chapter
Verified
Fujairah, UAE (no public office address)
+971 50 484 4657
chairman@icai-fujairah.org
https://icai-fujairah.org

Services

  • Local member networking in the East Coast emirate
  • Student mentorship
Listed on icai.org/overview/foreignchapters (id 355). The source PDF does not mention this chapter — it was added after the PDF was written.

Verified Firm Directory

UAE firms — searchable, tiered, with contact details

Tier A = explicit on-website confirmation. Tier B = founder/partner is ICAI chapter board member or Platinum Sponsor. Tier C = reputable firm, no public ICAI evidence — apply directly.

Kreston Menon Chartered Accountants
Tier ADubai
Level 15, Lake Central, Marasi Drive, Business Bay, Dubai 55535, UAE
+971 4 276 2233
info@krestonmenon.com
www.krestonmenon.com

Verification evidence

Firm website states verbatim: "ICAI — Kreston Menon provides article ship opportunities for students who have registered for Chartered Accountancy with Institute Chartered Accountants of India (ICAI)."

Source
Founder/Chairman CA Raju Menon is a past Chairman of ICAI Dubai Chapter; Senior Partner Girija Menon is an ICAI Fellow. Formerly Morison Menon (rebranded 2015 after joining Kreston International). Strongest confirmed bet for ICAI students in UAE.
RNG Auditors LLC
Tier BDubaiAbu Dhabi
Dubai & Abu Dhabi offices — see website contact page
rngauditors.com

Verification evidence

Founder CA Harikishan Rankawat is FCA (ICAI), UAE CA, CPA (USA) and served as Chairman of ICAI Dubai Chapter for 2023-24 (per rmc-tax.com/about-us).

Source
Strong ICAI linkage makes article acceptance highly likely. Apply directly with CV and ICAI registration details.
UHY James Chartered Accountants
Tier BDubai
Office 610-606, Clover Tower, Business Bay, P.O. Box 118863, Dubai, UAE
+971 4 277 0606
www.uhy-ae.com

Verification evidence

CEO CA James Mathew was elected Chairman of ICAI Dubai Chapter for 2012-13 (per LinkedIn profile). Firm is DFSA + ADGM + CMA registered.

Source
Firm actively celebrates CA Day and ICAI events. Use the website contact form.
Nadeem & Umendra Chartered Accountants (NUFCA)
Tier BDubai
Dubai, UAE — full street address via nufca.com/contact-us
+971 4 325 8361
info@nufca.com
nufca.com

Verification evidence

LinkedIn announcement: 'Nadeem and Umendra Chartered Accountants has become a Platinum Sponsor of the Institute of Chartered Accountants of India ICAI UAE Dubai Chapter.'

Source
Platinum Sponsor status is a significant financial commitment signalling deep ICAI integration.
PKF United Arab Emirates
Tier BDubaiAbu Dhabi
Dubai HQ: Rolex Tower, 18th Floor, Sheikh Zayed Road, Trade Centre, Dubai. Abu Dhabi: 1501, 15th Floor, The Blue Tower (Mashreq Bank Building), Sheikh Khalifa Street, P.O. Box 13094.
+971 4 388 8900
dubai@pkfuae.com
pkfuae.com

Verification evidence

CA Manoj Agarwal (Head, PKF UAE) is Secretary of ICAI Dubai Chapter per the chapter's own website. Firm has an active career page.

Source
Active career page at pkfuae.com/career-opportunities. Also advertised in ICAI Dubai Chapter publications.
Saif Chartered Accountants
Tier BDubaiSharjahAbu Dhabi
Dubai HQ — full address via saifaudit.com/contact-us; offices in Dubai, Sharjah and Abu Dhabi
+971 4 451 8600
www.saifaudit.com

Verification evidence

#1 Chartered Accountants and Tax Consultants in Dubai UAE. Backed by ACCA & ICAI. — Official firm Twitter/X bio (@SaifAudit).

Source
Established 1994.
Deloitte & Touche (M.E.)
Tier CBig 4DubaiAbu Dhabi
Building 2, Level 3, Emaar Square, Downtown Dubai, P.O. Box 4254, Dubai, UAE
+971 4 376 8888
www.deloitte.com/middle-east

Verification evidence

FRC-registered third-country audit entity. Big 4 office in UAE; ICAI industrial training (Reg. 51) may be possible for existing India-based Deloitte articles.

Source
UAE office primarily hires ICAI-qualified CAs as full associates and ACCA graduates. Best route: join Deloitte India for articleship, then request UAE secondment.
KPMG Lower Gulf Limited
Tier CBig 4DubaiAbu Dhabi
Dubai: The Offices 5, One Central, Dubai World Trade Center, Sheikh Zayed Road. Abu Dhabi: Level 19, Nation Tower 2, Corniche Road, P.O. Box 7613.
+971 4 403 0300
kpmg.com/ae/en.html

Verification evidence

FRC-registered third-country audit entity (ae3036). Director-level leaders are ICAI members and active in ICAI Dubai Chapter.

Source
Per Quora source, KPMG UAE typically restricts industrial training to "in-house article trainees" (existing India-based KPMG articles).
Ernst & Young (EY) Middle East
Tier CBig 4DubaiAbu Dhabi
ICD Brookfield Place, Al Mustaqbal Street, P.O. Box 9267, Dubai, UAE
www.ey.com/en_gl

Verification evidence

FRC-registered third-country audit entity (ae3044). EY India hires ICAI articles at scale; UAE office hires ICAI-qualified CAs and ACCA graduates.

Source
Industrial training (Reg. 51) may be available for existing EY India articles.
PricewaterhouseCoopers (PwC) Middle East
Tier CBig 4DubaiAbu Dhabi
Emaar Square Building 5, Dubai, UAE
+971 4 304 3100
www.pwc.com/m1/en.html

Verification evidence

PwC India has ICAI articles at scale. PwC ME typically hires ICAI-qualified CAs and ACCA grads in UAE. PwC Academy ME also at Emaar Square Building 5.

Source
PwC Academy ME offers training programmes — a possible alternative route.
BDO UAE
Tier CDubaiAbu DhabiSharjah
23rd Floor, Burjuman Business Tower, Sheikh Khalifa Bin Zayed Road, P.O. Box 1961, Dubai, UAE
+971 4 518 6666
www.bdo.ae

Verification evidence

BDO India hires ICAI articles; BDO UAE evidence unclear. Apply via BDO UAE careers.

Source
RSM UAE (RSM Dahman Auditors)
Tier CDubaiAbu DhabiSharjah
Dubai HQ: Offices 3109-3110, The Burlington Tower, Marasi Drive (Al Abraj Street), Business Bay, P.O. Box 11855, Dubai, UAE
+971 4 554 7423
inquiry@rsm.ae
www.rsm.global/uae

Verification evidence

6th largest global accounting network. UAE HQ in Business Bay with Abu Dhabi and Sharjah branches.

Source
Grant Thornton UAE
Tier CDubaiAbu Dhabi
The Offices 5, Level 3, Office 303, One Central, DWTC, P.O. Box 1620, Dubai, UAE
+971 4 388 9925
info@ae.gt.com
www.grantthornton.ae

Verification evidence

FRC-registered third-country audit entity (ae3089).

Source
Forvis Mazars in UAE (formerly Mazars)
Tier CDubaiAbu Dhabi
Dubai: 218-220 Al Nasr Plaza, Oud Metha Road, P.O. Box 6212, Dubai. Abu Dhabi: Three Sails Tower, Floor H, Corniche Rd.
+971 4 357 3111
www.forvismazars.com/ae/en

Verification evidence

Following the 2024 global merger of Mazars with Forvis, the UAE entity rebranded as 'Forvis Mazars in UAE' at the same Oud Metha office. Forvis Mazars India (Gurugram) actively hires ICAI article trainees.

Source
Live UAE job postings at forvismazars.com/ae/en/join-us/job-offers.
Crowe UAE (Crowe Mak)
Tier CDubaiAbu Dhabi
Level 21, The Prism Tower, Business Bay, Sheikh Zayed Road, Dubai (P.O. Box 6747). DIFC office: DIFC 203-205, Liberty House.
+971 4 447 3951
info.grc@crowe.ae
www.crowe.com/ae

Verification evidence

Crowe UAE participated in ICAI Abu Dhabi Chapter event (Instagram evidence @crowe_uae).

Source
HLB HAMT Chartered Accountants
Tier CDubaiAbu Dhabi
Dubai Corporate Office: Level 18, City Tower-2, Sheikh Zayed Road, P.O. Box 32665, UAE. Abu Dhabi: Al Wahda Commercial Tower.
+971 4 327 7775
ae@hlbhamt.com
hlbhamt.com

Verification evidence

Multiple UAE offices; HLB International member firm.

Source
Moore JFC Group (formerly Moore MKM)
Tier CDubai
Suite 1801-10, Level 18, Jumeirah Bay Tower X-2, Cluster X, JLT, DMCC, P.O. Box 124600, Dubai, UAE
+971 4 369 7248
mago@moorejfcgroup.com
moorejfcgroup.com

Verification evidence

DFSA-registered audit firm. Moore Global network member in Dubai.

Source
MHA UAE (formerly Moore Stephens UAE)
Tier CDubaiAbu DhabiSharjah
2nd Floor, Zalfa Building, Garhoud, Dubai, UAE (4 branches across UAE)
mhauae.ae

Verification evidence

Acquired by UK-based MHA in 2020; formerly Moore Stephens UAE.

Source
CLA Emirates (formerly ECAG)
Tier CDubaiAbu Dhabi
Dubai & Abu Dhabi offices — see claemirates.com
www.claemirates.com

Verification evidence

Formerly Emirates Chartered Accountants Group (ECAG); rebranded January 2025. Advertises with ICAI Dubai Chapter.

Source
Andersen UAE (Andersen Tax)
Tier CDubai
Office 402, Arenco Tower, Dubai Media City, Dubai, UAE
+971 4 243 5666
800 2829 (UAE toll-free)
info@ae.andersen.com
ae.andersen.com

Verification evidence

Andersen Global member firm. Caveat: primarily a tax/advisory firm, not a full statutory audit firm.

Source
Talal Abu-Ghazaleh & Co. International (TAGI)
Tier CDubaiAbu Dhabi
Dubai: Gulf Towers, Entrance A1, 7th Floor, Oud Metha Road, Bur Dubai, P.O. Box 1991, Dubai, UAE
+971 4 396 7778
tagco.dubai@tagi.com
www.tag.global

Verification evidence

Largest Arab accounting group; affiliated with the Arab Society of Certified Accountants (ASCA). Has ICAI-qualified staff in Dubai office.

Source
Asad Abbas & Co. Chartered Accountants LLC
Tier CDubaiAbu Dhabi
Dubai, P.O. Box 78142, UAE
+971 4 432 9083
info@abbasaccounting.com
abbasaccounting.com

Verification evidence

PrimeGlobal International member firm; ADGM-listed auditor.

Source
KGRN Chartered Accountants (KGRN Accounting Associates)
Tier CDubai
Dubai, UAE — full address via kgrnaudit.com/contact-us
+971 4 557 0204
+971 50 153 4658
kgrnaudit.com

Verification evidence

Firm participated in ICAI UAE Chapter event (Facebook: KGRNAccountingAssociates).

Source
Mac & Ross Chartered Accountants LLC
Tier CDubai
Latifa Tower, 6th Floor (Office 601), Sheikh Zayed Road, Dubai, P.O. Box 124144, UAE
+971 4 358 4999
+971 55 195 0580
admin@macnrossdubai.com
www.macnross.com

Verification evidence

ICAI-registered firm with offices on Sheikh Zayed Road.

Source
RVG Chartered Accountants
Tier CDubai
Office No. 109, The Atrium Center, Al Mankhool, Bur Dubai, Dubai 45300, UAE
+971 4 886 6844
+971 54 302 5868
info@rvguae.com
rvguae.com

Verification evidence

UAE CA firm with active online presence and listings.

Source
JAXA Chartered Accountants (JAXA Auditors)
Tier CDubai
Dubai, UAE — full address via jaxaauditors.com/contact-us
+971 4 220 7355
+971 50 841 8752
jobs@jaxaauditors.com
www.jaxaauditors.com

Verification evidence

TAG Alliances member. ISO 9001-2015 certified. Job postings mention "Completed Articleship as per ICAI / ICAN / ICASL requirements" — they hire ex-articles.

Source
SKM International Chartered Accountants
Tier CDubai
Al Mankhool, Dubai, UAE — full address via skminternational.org/contact-us-26
+971 55 278 9460
info@skminternational.org
skminternational.org

Verification evidence

Founded 2006. Glassdoor hiring posts prefer "CA Inter / CA Finalist / Chartered Accountants" — implies they may take CA Inter students as article-equivalent trainees.

Source
Premier Auditing and Accounting
Tier CDubai
Dubai, UAE — full address via premierauditing.com
+971 55 486 2050
info@premierauditing.com
premierauditing.com

Verification evidence

Firm participates in ICAI Dubai Chapter Annual Conference (Instagram evidence).

Source
TRC Pamco Middle East Auditing & Accounting
Tier CDubaiAbu Dhabi
Business Bay, Dubai, UAE (+ Abu Dhabi office)
+971 4 229 8777
+971 58 580 7165
www.trcpamco.com

Verification evidence

BKR International member firm; ADGM-approved auditors.

Source
KPI Ahli Chartered Accountants
Tier CDubai
Zaabeel / Business Bay, Dubai, UAE
+971 4 455 1010
kpi.co

Verification evidence

Founded 1992; 30+ years. Listed on Dubai Airport Free Zone (DAFZA) approved auditors list.

Source
MCA Auditors and Advisors UAE
Tier CDubai
Dubai Head Office, UAE — full address via mcagulf.com
+971 4 331 9501
www.mcagulf.com

Verification evidence

UAE audit firm with Dubai head office.

Source

Firms excluded from this directory

These appeared in your uploaded documents but should NOT be on an ICAI articleship list.

BSA Ahmad Bin Hezeem & Associates LLP

Primarily a DIFC-based LAW FIRM (BSA Law), not an accounting/audit firm. Dr. Ahmad Bin Hezeem is a litigation/criminal lawyer and former Director General of Dubai Courts. Their LinkedIn handle is @bsalaw. They do not appear to maintain a separate ICAI-recognised audit practice.

Source
Morison Menon Chartered Accountants

DUPLICATE of Kreston Menon. Morison Menon joined Kreston International in 2015 and rebranded to Kreston Menon. Same Dubai HQ, same leadership, same ICAI articleship policy. See Kreston Menon entry (Tier A).

Source
Mazars (separate entry)

DUPLICATE of Forvis Mazars in UAE. Following the 2024 global merger of Mazars with Forvis, the UAE entity rebranded as 'Forvis Mazars in UAE' at the same Oud Metha office. See Forvis Mazars entry (Tier C).

Source

How to Apply

A 6-step protocol to secure a recognised articleship

Follow this sequence to maximise the chance that ICAI will recognise your 2-year UAE articleship.

1
Verify the principal's ICAI status
Before approaching any firm, ask the prospective principal for their ICAI membership number and confirm on icai.org that they hold a current Certificate of Practice. Without CoP, no articleship can be registered.
2
Confirm the principal's UAE auditor licence
Check that the principal (or their firm) holds a valid UAE auditor licence — registered with the UAE Ministry of Economy, ADGM, DIFC, DMCC, or the relevant free-zone authority. A free-zone approval alone is NOT the same as ICAI approval.
3
Secure a UAE full-time employment visa
Per the GCC clause of ICAI's Revised Guidelines, the firm must sponsor you on a full-time UAE employment visa. Tourist, visit or trainee visas are NOT acceptable. The visa should clearly name the audit firm as your sponsor.
4
Sign the articleship deed & file Form 103
Execute the training agreement in ICAI's prescribed format (Form 102 — deed; Form 103 — registration). File Form 103 via the ICAI SSP portal with: principal's UAE licence copy, your UAE employment visa, passport copy, and the prescribed fee. Submit to your Decentralized Office in India.
5
Work 35 hrs/week for 24 months with quarterly reports
Complete 2 years (24 months) of practical training at 35 hours/week. Take no more than 12 leaves per year. The principal must file quarterly training reports on the ICAI portal and pay the ICAI-prescribed stipend in AED.
6
File Form 108 on completion
At the end of 24 months, the principal files Form 108 (Certificate of Service) on the ICAI portal. ICAI then issues your articleship completion letter — which is what makes the 2 years officially count toward your CA qualification.
Best bets for new ICAI article assistants

Tier A: Apply directly to Kreston Menon — they explicitly confirm ICAI articleship on their website.

Tier B: RNG Auditors, UHY James, Nadeem & Umendra, PKF UAE, Saif CA — all have ICAI Dubai Chapter board-level leadership.

Big 4 strategy: Apply to Big 4 India offices for articleship, then request a UAE secondment after 1–2 years. Applying to Big 4 UAE directly as a new article assistant rarely works.

Common pitfalls to avoid

1. Assuming a UAE audit licence = ICAI approval. They are different regimes.

2. Joining on a tourist or visit visa. ICAI requires a full-time UAE employment visa.

3. Not filing Form 103 before starting. Articleship cannot be back-registered.

4. Forgetting to verify the principal's CoP with ICAI before signing the deed.

5. Confusing ICAP (Pakistan) overseas training lists with ICAI lists — they are different bodies.

Frequently asked questions

Important disclaimer

All firm contact details on this page were verified on 14 July 2026using authoritative sources: ICAI’s official website (icai.org), ICAI Dubai Chapter (icaidubai.org), ICAI Abu Dhabi Chapter (icaiauh.org), the UK Financial Reporting Council Register of Third-Country Audit Entities, the DFSA public register, the DAFZA approved auditors list, and each firm’s own official website.

This directory is not an ICAI-published list. ICAI does not publish a master list of overseas training firms. Eligibility is determined principal-by-principal, not firm-by-firm. Before registering Form 103, you MUST independently verify that your prospective principal (a) is an ICAI member, (b) holds a current Certificate of Practice, and (c) holds a valid UAE auditor licence.

Phone numbers, email addresses and office addresses change. Always re-confirm via the firm’s official website before sending applications, and never pay any fees to a third party claiming to arrange an ICAI articleship.