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Ca articleship transfer

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04 October 2013 I HAVE TAKEN TRANSFER FROM MY CA FIRM WITHIN 1 YEAR OF MY ARTICLESHIP. I HAVE ALREADY SUBMITTED FORM 109.

I HAD TO SUBMIT NEW FORM 103 WITHIN 1 MONTH BUT HAVE FAILED TO DO SO. SO WHAT ARE THE CONSEQUENCES AND REMEDIES, IF ANY.

04 October 2013 DELAYED SUBMISSION OF FORM NO. 103

In case Form No.103 is not submitted to the Institute’s Office within 30 days from the date of commencement of training, the procedure laid down by the Council for condonation of delay in submission of forms will apply.


Period of Delay

Condonation Fees to be paid

30 days beyond specified period
Rs. 100

31–180 days beyond specified period
Rs. 300

Beyond 181 days
Rs. 1000

1. If the delay is 31 days to 180 days beyond specified period, no documents are required to be submitted.

2. Following documents to be submitted if the delay is more than 181 days:

(a) Attendance record of the Articled Assistant.

(b) Original deed of Articles in Form 102, executed on non-judicial stamp paper.

(c) Certified copy of the work diary of the articled assistant.

(d) Stipend details with evidence in the form of Bank Pass Book/Statement.

04 October 2013 Agreed with the expert.

OM SAI SRI SAI JAI JAI SAI




04 October 2013 Hi

You only pay Rs. 100/- along with Form-103 and submit the same.

04 October 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.

04 October 2013 Thank yu all



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