Completion of articleship- doubt regarding period

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lavanya (Querist)

16 October 2016 I commenced my articleship on 10-10-2013. I took termination in 1st year and registered under other auditor on 11-7-2014. Now i completed my articleship.

1. Which date to be mentioned as date of commencement in form 108 : 10-10-2013 or 11-7-2014?

2. I must fill details in form 108 ( leaves, work details) of balance period of articleship under new auditor or from commencement of articles??

3. When will my articles end 10-10-2016 or 11-10-2016?? it is mentioned in my re registration letter of ICAI that my articleship begin under new auditor from 11-7-2014 for balance period of 2yrs 2mon 30days.. This is the way they mentioned in letter. Please help me

Sandeep Dharar

Sandeep Dharar (Expert)

24 October 2016 Lavanya there are two things. u r registered under 2 principals, hence there is 2 commencement dates n 2 completion date which should b considered for ur 36 months of articles. So u must give commencement of articles from 10-10-13 to ur termination date, and from 11-07-14 to ur completion date. Remember ICAI allows 180 days of leave during articles tenure, so u also must keep in mind ur excess leave.

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