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Form 108 and form 109

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01 February 2026 So basically I did my articleship from 2 firms. My form 108 shows period served only under the second firm. I don't have the form 109 of my previous firm. Will it be an issue with employers later on?
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Aashok Kumar Sharma

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Aashok Kumar Sharma (Expert)
02 February 2026 Missing Form 109 of the first firm is not a problem in practice if your Form 108 is approved and ICAI has granted you eligibility/membership. Employers almost never insist on Form 109; they rely on CA qualification and final completion proof. Keep basic supporting documents as backup, but there is no need to panic or take corrective action unless specifically asked.
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