Termination

This query is : Resolved 

04 September 2013 good morning sir , i took termination form 109 from my principal on 16/07/2013 and i joined in new firm as on 17/07/2013 but i executed my deed on 24/08/2013. till now i didnt sent form 109 and 103 to institute. sir please tell me what to do now.. and is there any prob to my final attempt? i registered with my peivious principal as on 12/04/2013

04 September 2013 Hi

Yes, Form-103 will be valid for 60 days from the date of execution.

So I will suggest you to submit your forms, other wise the said period will not be counted in your article period.

You will submit such Forms with late payment.

09 September 2014 Hi sir good evening, actually I already took termination with in 1 year of my articles. And now i wanna take another termination after 1 year of my articles due to transfer of my parents on business purpose. warangal to kurnool and it is around 400km from my office. may i produce rent agreement to institute.. and what is the procedure... please tell me sir...

thanking you sir..

02 August 2025 Hey! About your termination and articleship situation:

1. **Regarding your first query (Form 109 & 103 delay):**

* Form 103 (Articleship registration) and Form 109 (Termination) should ideally be submitted promptly.
* Since you delayed submission, you can still submit the forms **with late fees** as per ICAI rules.
* The period between your termination date and joining new firm may not be counted in your articleship unless forms are regularized. So submit ASAP!
* This delay usually **does not affect your CA final attempts**, but it’s best to get it regularized quickly.

2. **Regarding second termination after 1 year (due to relocation):**

* Yes, you can apply for a second termination citing genuine reasons like parent’s transfer.
* Submitting a **rent agreement as proof of relocation** is acceptable.
* Procedure:

* Submit Form 109 (termination) to the institute with the necessary documents.
* If you plan to join a new firm, get Form 103 registered for new articleship.
* Check ICAI guidelines for late fee and any restrictions on multiple terminations.

Make sure to follow ICAI’s official procedure on their website or consult your regional office for precise rules.


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