Articleship

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misbah (Querist)

03 December 2013 I have cleared my ipcc grp one in may 2013 and also completed one yr articleship under a C.A. i terminated my articleship in september 2013 because i dint want to continue with C.A. However i wish to give my ipcc group two in may 2014. Is it necessary to register under a C.A. to give group two or can i give group two and then start with my articleship?? please can someone help me with this.

Ajay Mishra

Ajay Mishra (Expert)

03 December 2013 Hi

If you are not registered under direct entry scheme, then no need to register with CA to give group two exam. you can re register in article ship as and when you got the chance of registration.

Ajay Mishra

Ajay Mishra (Expert)

03 December 2013
RE-REGISTRATION OF ARTICLES ………..REGULATION 46 (6), 57 & 58)
On termination of articles prior to completion of 3 years, a student is required to re-register himself with another Principal for the remaining period of the practical training.
Requirements:
1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training.
2. A service certificate in Form No. 109 alongwith training report as specified in the Training Guide.
3. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practising. The original deed has to be retained by the Principal and a copy with the student.
4. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document alongwith levy fees as fixed by the Council:

i. Original Deed of articles duly executed on a non-judicial stamp paper.
ii. Work diary from the period of date of commencement to the date of submission of papers.
iii. Attendance Record for the aforesaid period.
iv. Stipend details in the form of Bank Pass-Book or Bank Statement.
No registration fee is payable on re-registration except the payment of 2 nd installment of tuition fee if becomes due and payable.
In case the articled clerk has availed of any leave in excess of his entitlement, he should serve such excess leave period after completion of three years of articleship either under the same Principal as supplementary articles or under another Principal.

Ganeshbabu K

Ganeshbabu K (Expert)

03 December 2013 you can attempt for group 2 with out registration with articles also..no problem..
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but problem is delay you made in re-registration of articleship will extend your date of completion of articles and subsequently it may impact your ca final attempt you may loose one attempt...
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so better register for articles and take leave and give group2 exams,,as you would have already read group 2 once

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