Termination of articleship

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dhvanil (Querist)
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01 May 2013 I am completed my 1.5years Articleship. now, i want to discontinue my articleship because of, i get the job. Can I do it? Is there any problem or dispute arise between principal and article?

Ajay Mishra

Ajay Mishra (Expert)
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01 May 2013

Transfer/Termination of Articleship
[Regulation 56(1)]

In partial modification of the announcement dated 30th June 2009 regarding transfer / termination of articles the Council in its recent meeting has decided that the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible on
the grounds as stated below: -

I. Transfer /termination of articles is permitted without any restriction during the first year of articles.

II. During rest of the articleship period on satisfying any one or more of the conditions as stated below: -
1. Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).
2. Transfer of parent(s) to another city.
3. Misconduct involving moral turpitude.
4. Other justifiable circumstances / reasons: -
(ii) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
a. Industrial Training (Regulation 51)
b. Secondment of articles (Regulation 54)
c. Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
d. Death of Principal [Regulation 57(1)(c)]
e. Ceasing of practice by the Principal [Regulation 57(1)(a)]
f. Removal of name of the Principal from the Register of Member due to any reason
[Regulation 57(1)(b)]

(iii) Marriage basis (only if there is relocation to another city involving distance of 50 kms).

(iv) Irregular payment or non payment of stipend with reference to Regulation 67.

(v) Articled assistant desires to serve balance period of training outside India.

(vi) Shifting by the Principal to another city involving distance more than 50 kms.

The articled assistants are required to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.

The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper alongwith the recommendation/ consent of the Principal for transfer / termination of articleship accompanied by evidence/proof (self-attested by the articled assistant) to the satisfaction of the Institute be made. Request for transfer not accompanied by consent of Principal shall not be accepted.

In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.

dhvanil

dhvanil (Querist)
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02 May 2013 Sir, my question is that i do not want to carry on my CA course. I get the job opportunity in government sector. But, my 1.5 years articleship is completed.
so, Can I discontinue articleship easily?
Reason with me for discontinue articleship is do job in government sector.
So, provide me suggestion in that way.
Dear Ajay sir, Please provide solution of my query as soon as possible.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s a clear answer for you regarding discontinuing articleship after 1.5 years because you got a government job:

1. **You can discontinue your articleship at any time** if you do not wish to continue with the CA course or want to pursue other opportunities like a government job.

2. **There is no mandatory penalty or disciplinary action from ICAI** just for discontinuing, but you will not get the completion certificate for articleship, and hence you cannot appear for CA Final exams or get membership.

3. **If you want to formally terminate your articleship,** you should inform your principal and get a signed Form 109 (Termination form). You may also inform ICAI about your decision, but since you are discontinuing, there is no mandatory approval needed.

4. **In case your principal opposes,** ICAI usually does not interfere in disputes between principals and articled assistants unless there are special circumstances.

5. **Important:** If you discontinue, you lose the benefit of the 1.5 years completed and will not be eligible to continue from that point later (unless you restart articleship afresh if you want to continue CA later).

**Summary:**

* You can quit anytime.
* Get Form 109 signed by your principal for official record.
* Inform ICAI (optional, but recommended).
* No penalty from ICAI for discontinuation.
* You won’t get articleship completion, so no CA membership or Final exam eligibility.

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