17 October 2013
sir, i want to know the procedure for termination in first year of articleship training. can a student rejoin with other principal after a time period/ two months or he has to start his training immediately? will his already served training period be counted for 3 years time period? plz clarify.can this information be dowloaded from ICAI website, if yes from which source
You can take transfer during first year of article ship without any restriction by filing form-109 with Institute. Such form will be sign by your principal.
After Submitting such Form with Institute you can join the next day with other Principal for re registration.
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.
17 October 2013
sir, plz tell me complete details for rejoining. suppose if i terminated from 5th august, 2013 then can i start from 1st october, 2013 , and is there any late fees?
You can re joint as per availability of vacancies and your choice. The Institute will not object you to join in one month or two months or three months.
As and when you re join with new principal you will submit documents as above mentioned.
17 October 2013
You can rejoin after some delay,, . . however our date of completion of articleship will be extended for the period of delay you made in re-register . . you need to send form 103 for re-registration of articles to icai with in 1 month from the date of registration.. . .
19 October 2013
dear sir, if a ca firm has a regd. office in gurdaspur and it has to change his office from gurdaspur to ludhiana then plz tell the procedure of change in address. any format for sending address change letter to ICAI?