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Termination of articleship

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27 April 2014 i want ask experts that what happens when a principal terminates his articleship? what does it mean?? and can he join another CA after termination???
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
27 April 2014 termination means when Form 109 is executed. So unless Form 109 is signed, submitted and approved by ICAI, termination is not complete. However, in the first year of articleship ICAI approval is not required.

Assuming that above is done, the article has to register under another CA.
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