Pricipal refusing to sign form 108

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 August 2014 I will be completing my articleship on 21/08/2014 with an extension of 124 days and have discussed it with my principal regarding serving my extension under another principal. He threatened me by saying that he would not sign Form 108 until and unless I serve extension under him. Does he legally have an option to deny signing form 108? He also says that my articleship period of 3 yrs will be considered as complete only if I serve the extension under him. Is his point valid? He has paid stipend during my leave also, I have asked him about the reimbursement of the same and he told me that it will be compensated when I serve the extension under him. Can I take the route of form 119 as I have my training record maintained in a book daily signed by him against the work done. Could his false negative remarks damage the articleship certification procedure? What steps available to me. Please people help its very urgent as I don't want to serve my extension under my current principal.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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18 August 2014 yes, in this case, kindly fill form 119 and send a copy of the same to ICAI and one to your principal. If your principal doesn't sign the form within 15 days, Form 119 shall be considered as service certificate and thereafter you may sign Form 102 and 103 with another CA.

Querist : Anonymous

Querist : Anonymous (Querist)

18 August 2014 Sir, so only after receiving acknowledgement of form 119 from the secretary I will be able to register under another CA and not before that?

Querist : Anonymous

Querist : Anonymous (Querist)

18 August 2014 Sir, so only after receiving acknowledgement of form 119 from the secretary I will be able to register under another CA and not before that?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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18 August 2014 you get the acknowledgment immediately on submission of Form 119 to ICAI decentralized office (ensure that you submit the form in person). The only problem comes where the principal issues Form 108 after receipt of Form 119. In such cases Form 108 shall be considered.

However, none of the two impedes your right to execute Form 102 and 103 with another CA immediately after completion of your original articleship.

Querist : Anonymous

Querist : Anonymous (Querist)

19 August 2014 Thank you Sir!

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