Regarding artcleship transfer re registration gap period

This query is : Resolved

SURESH PRABHU (Querist)
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31 January 2023 My articleship was terminated on 20-01-23 and if i do my registration on 01-02-23 for articleship training than is it valid gap of period of the 11 days?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Yes, a gap of 11 days between termination of one articleship and re-registration of another is allowed and valid under ICAI regulations, provided it's properly disclosed and accounted for.

🔹 Relevant ICAI Rules:
The ICAI allows a gap between two articleship periods (for example, due to transfer or waiting for new registration), as long as it is not excessive and the reason is valid (logistical, finding a new CA, etc.).
However, this gap should be minimal, ideally not more than 30 days, and should be clearly explained when submitting Form 102 & 103 for re-registration.
No penalty or issue arises for a short gap like 11 days, especially if you're registering soon after.
✅ What You Should Do:
Ensure the termination is officially recorded with ICAI (Form 109 submitted).
Register with the new principal using Form 102 and 103, dated 01-02-2023.
Mention the gap clearly in your application (if ICAI portal asks or if submitting physically).
Keep supporting reasons, such as time taken to finalize new firm or location change, ready if ICAI asks.
⚠️ Note:
While ICAI does allow minor gaps, frequent or long gaps without justification can raise concerns during final registration or membership processing.

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