Termination of articleship

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Tahir (Querist)
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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)
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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)
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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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