Regarding articleship completion

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 April 2015 Hello everyone,

I am working in a small CA Firm where only 2 article assistants working(including me) and his articleship is completed now. Now, Principal is forcing him to continue otherwise he will extend his period.

Is it possible that he can extend the period because already he had worked there without taking more than specified leaves?

If no, what can do now because Principal is not signing the Form 108.

CA John Abraham Austin ACA

CA John Abraham Austin ACA (Expert)
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26 April 2015 At the outset,this is not professional behavior from your principal CA.

So, I'd suggest you to speak to him by yourselves first that you need to send the Form 108 within 30 days of completing articles. Otherwise principal will be liable to pay a condonation fee. If not solved, talk through your parents. If this didn't work, report to the institute. In this situation, you must make sure that your Articles Diary is maintained properly without any fail.

All the best.

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

26 April 2015 thanks for ur suggestion

I want to know what should be written in article diary pleas share

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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20 July 2025 Your situation is unfortunately not uncommon, and you're right to want clarity on Form 108, article diary maintenance, and how to handle an uncooperative Principal. Let’s address your questions in parts.

✅ 1. Can the Principal extend the articleship period?

No, your Principal cannot arbitrarily extend your articleship if you have completed the full 3 years (or 2 years if you're under the Direct Entry route) and have not taken excess leave beyond what ICAI permits.

Articleship duration is fixed as per ICAI norms.
If your leave is within limits (normally 1/6th of total period served), your articleship ends as per the original date in Form 103.
Principal has no legal authority to hold you beyond that without ICAI intervention.
✅ 2. What if the Principal refuses to sign Form 108?

If your Principal is refusing to sign Form 108 after you've genuinely completed your articleship:

🔹 Step-by-step action:
Try resolving it amicably – Request politely and explain the consequences.
If it fails, send Form 108 via registered post to your Principal's office address (keep the receipt).
Wait 7–10 days. If no response:
Write a complaint to ICAI (through the regional office or SSP portal), attaching:
Proof of service (Form 103 copy),
Leave details,
Daily work diary,
A letter explaining the situation.
ICAI will initiate action, and may allow you to submit the Form 108 with supporting documents, signed only by you.
📒 3. What should be written in the Articleship Diary?

The articleship diary is your daily record of work done during the articleship. It becomes crucial in disputes like yours.

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