Article ship defecit

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sudhir (Querist)
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07 July 2026 Dear Sir/Madam,
I am a Chartered Accountancy student and had completed my articleship training in the year 2017. However, as per my records, there is a deficiency of 11 days in my articleship period due to excess leave.
At present, I am employed and wish to regularize and complete the deficient period of training. Unfortunately, my erstwhile Principal has passed away, and therefore I am unable to approach him for the necessary formalities.
I kindly request you to guide me on the procedure to complete the remaining 11 days of articleship and the documents/forms required in view of the demise of my Principal. I would also be grateful if you could advise whether I may complete the deficiency under another practicing Chartered Accountant and the process to obtain the necessary approval from ICAI.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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08 July 2026 You can absolutely serve your 11-day deficiency under a new practicing CA. To close your past records, you must get a service certificate signed either by a Surviving Partner (Form 111) or the deceased Principal's Legal Representative (Form 110). Then, register under your new Principal by submitting Form 102 and Form 103 within 30 days of starting, alongside a Condonation of Delay request to ICAI to regularize the long timeline gap.

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