Can we submit form 109 together with form 102 & 103??

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 March 2012 Sir,

This is my first year of articleship. Can I submit Termination form i.e. Form 109 along with the Form 102 & 103 of the New firm..??

Ajay Mishra

Ajay Mishra (Expert)
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05 March 2012 Hi

Yes,

Transfer of articled service from one employer to another

The training as an articled assistant under a chartered accountant in practice can be terminated with the mutual consent of the parties (Employer and the articled assistant). While registering the articled
service under another chartered accountant in practice for the balance period of training, the formalities would broadly be the same as set out in paragraphs 2 and 3 above except for the following.
(a) No registration fee is necessary for re-registration of articles.
(b) The particulars in Form ‘103’ for registration under the new employer should be accompanied by a service certificate from the previous employer about the training undergone under him, in Form ‘109’ along with Report of Practical Training undergone in the format prescribed on the reverse of Form 109.

(c) The Identity Card issued under the previous employer.
(d) The period of training in the deed of articles with the new employer must be the full balance period of training required to be undergone under the Chartered Accountants Regulations.

Regards

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