Termination of articleship

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Tahir (Querist)

30 July 2013 i am registered for CA through direct entry and i have completed 10 months of article-ship in a firm, now i want to terminate my articleship for 3 months to study for nov 2013 IPCC exam.

I want to know if i can continue my articleship after writing the exam and what is the procedure for doing all this process.

please suggest me your view in this regard.

Tahir

Tahir (Querist)

31 July 2013 i am registered for CA through direct entry and i have completed 10 months of article-ship in a firm, now i want to terminate my articleship for 3 months to study for nov 2013 IPCC exam. I want to know if i can continue my articleship after writing the exam and what is the procedure for doing all this process. please suggest me your view in this regard.

Read more at: https://www.caclubindia.com/experts/modify_message.asp?entry_id=671052

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

02 August 2025 Here’s what you need to know about temporarily terminating your articleship to prepare for your IPCC exam, and then continuing it afterward:

### Can you temporarily terminate articleship for study?

* **Yes, you can apply for termination (or transfer) of articleship on medical or other justifiable grounds, including study leave.**
* However, ICAI doesn’t formally allow a “temporary break” without termination. You must **terminate articleship officially** and then **re-register (restart) your articleship later** with the same or a different principal.

### What is the procedure?

1. **Submit a written request** to your principal explaining your reasons for termination (studying for exams).
2. Get your principal’s consent and signature on **Form 109 (Termination form)**.
3. Submit the signed Form 109 along with your request and documents (if any) to ICAI for approval.
4. After your exams, you can **re-register articleship** by submitting **Form 103 (Registration form)** either with the same principal or a new one.
5. The period during which your articleship is terminated will **not be counted** towards your total articleship duration.

### Important notes:

* Your **articleship period pauses during termination**; you need to complete the total required duration (3 years for direct entry).
* The break can delay your eligibility for CA exams depending on how long you stop your training.
* Make sure to get **formal approvals and keep proper documentation** with ICAI to avoid issues.

### Summary:

* No official "study leave," but you can terminate and re-register after your exam.
* Need principal’s consent and ICAI approval for termination and later registration.
* Articleship duration pauses during termination.

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