Guideline for submission 108 form

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bharat jain (Querist)
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24 August 2013 My articleship complete on 28-2-12. But some reason i cannot file 108 (articleship completion form). give me guideline for same.

Ganeshbabu K

Ganeshbabu K (Expert)
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24 August 2013
you can submit form 108 with seeking condonation of delay

Condonation of Delay in Non Submission of Various Form within Specified Time:-

refer attached link

https://www.icai.org/post.html?post_id=1093

Ajay Mishra

Ajay Mishra (Expert)
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24 August 2013
SUBMISSION OF REPORTS OF PRACTICAL TRAINING:

Pursuant to Regulation 64, the report of practical training shall be submitted by the Principal/MIT to the Institute as and when required by the Council in the prescribed Format.

Accordingly, the Council has decided that the report of practical training shall be submitted by the Principal/MIT to the Institute after completion/termination of articles as an Annexure to Form Nos. 108 and/or 109 under the Chartered Accountants Regulations, 1988. Provided that where any partner is designated as MIT, the Annexure to Form 108 and/or 109 shall be signed by both the Principal as well as the MIT. In case of reports being submitted by a legal representative or surviving partner, the report shall be submitted as an Annexure to Form Nos. 110 or 111.

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