Rejoining of articleship

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 November 2013 Sir,
I have taken termination on july 22/13 but i send form on september 9 to the institute.I didn't join in new firm till now what was the procedure to join in new firm and with in how many days i have to send rejoining articleship form. Actually this delay was due to samaikhyandhra asitataion
please give correct guidance to me

Nikhil Kaushik

Nikhil Kaushik (Expert)
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02 November 2013 you need to sign fresh 102 and 103 for the remaining period of the articleship.

For eg if by July 22 you had served 1 year, then you need to register for 2 years now. The period between July 2013 and till the date you register again shall be considered as a gap.

Querist : Anonymous

Querist : Anonymous (Querist)

23 November 2013 Thanks for giving reply to the query.
Kindly give me reply to the following doubts that i have.
Is there any fine had to be paid for the delay of sending termination form & late re-joining of article ship i.e with in 1 month from the date of termination.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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23 November 2013 yes. but there is no fine for late joining or for late submission of Form 109. Atleast I am unable to locate any regulation which levies late fees on Form 109.

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Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2025 You're welcome, and here's a clear and updated explanation for your rejoining of articleship situation:

✅ Scenario Recap:

Termination Date: 22 July 2013
Form 109 Submission: 09 September 2013 (late)
New Articleship: Not yet joined
Reason for Delay: Samaikhyandhra agitation (valid exceptional reason)
🔍 Clarification on Your Key Questions:

🔸 1. Is there a fine for late submission of Form 109 (Termination)?
✅ No, there is no late fee specifically for delayed submission of Form 109 (termination form), as per ICAI regulations. However:

ICAI may seek an explanation for the delay.
In some cases, ICAI may insist on condonation (approval) by submitting a letter or application explaining the reason (e.g., agitation).
📌 Since you’ve already submitted Form 109, no action required now unless ICAI sends a query.
🔸 2. Is there a fine for delayed rejoining or submitting Form 103?
✅ No monetary fine for delayed joining.
But:

ICAI expects you to submit Form 103 (along with Form 102) within 30 days of rejoining.
If delayed, you need to attach a Condonation Letter with a late fee of ₹300.
📝 Condonation Letter format can be provided if needed.
🔸 3. What to do now to rejoin articleship?
👉 Steps to Rejoin Articleship:
Step Action
1️⃣ Find a new CA firm willing to take you as an articled assistant
2️⃣ Execute Form 102 (Deed of Articleship) – on ₹100 stamp paper
3️⃣ Fill Form 103 (Registration Form) – submit within 30 days of joining
4️⃣ If delayed >30 days, attach a Condonation Letter with ₹300 DD
5️⃣ Send to your ICAI Regional Office or apply via Self-Service Portal (if enabled)
🕒 Important Timelines:

No maximum time limit to rejoin, but the longer the delay, the longer your CA Final gets pushed.
The gap between termination and rejoining (i.e., unregistered period) is not counted in your articleship duration.
📌 Notes:
Keep copies of all communication and acknowledgment receipts.
In case of exceptional delays due to events like "Samaikhyandhra agitation," ICAI generally considers the situation sympathetically if properly documented.

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