Articleship termination in case of death of princeple auditr

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 August 2014 sir ,
my princple auditor died in 20 th july, 2014 , i completed 2 yrs 3ms artcle ship period to that date. i also applied for nov-14 exams.
at what date i shall join at the new auditor for eligible for exams. my article period ends on 9.4.2015.
please kindly advice the procedure for this situation. i am very afried for my attempt on nov-14 and also completion my article ship period.
please give the advice as early as possible

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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21 August 2014 you need to contact icai officals in this regard they will guide u properly but dont waste any time now u need to give a death certificate of ur ca

Nikhil Kaushik

Nikhil Kaushik (Expert)
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21 August 2014 the procedure will depend on whether it was a proprietorship or a partnership firm.

Where it was a proprietorship, you need to execute form 110. It would be signed by the legal representative of the deceased Principal. (Regulation 62)

Where it was a partnership, Form 111 is to be executed by the surviving partner in the firm.

So get any of the two forms, as might be applicable to your case, and execute Form 102 and 103 with the new CA.

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