Termination of articleship

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 December 2011 My Freind has 8 months of articleship remaining , Due to Some Misunderstanding his Principal Wants to terminate the articleship on grounds of Casualness,insincerity
So can he Appear For Ca Final Exams
Can he join A Another Firm
What he Should Do Now

PLease Reply FAst

CA CS PRASHANT

CA CS PRASHANT (Expert)
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21 December 2011 Dear pls let me know the date details of all above happenings starting from date of articleship

Querist : Anonymous

Querist : Anonymous (Querist)

21 December 2011 His Articleship Started From 08/08/2008

Querist : Anonymous

Querist : Anonymous (Querist)

21 December 2011 Due To Some Reasons hi principal decided to terminate the articleship now, Whether he cann do so , and if Yes , Pls Answer the Query

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Hey! Here’s what your friend needs to know about termination due to misconduct like casualness or insincerity, with 8 months of articleship left:

### 1. Can Principal terminate articleship on these grounds?

* Yes, a principal **can initiate termination** on grounds like misconduct (casualness, insincerity).
* However, ICAI carefully reviews such cases because misconduct terminations impact the student’s career seriously.

### 2. Can your friend appear for CA Final exams now?

* To appear for CA Final, your friend **must complete the required 3 years of articleship** (including any transfer time).
* If the articleship is terminated due to misconduct before completion, ICAI may **ask to restart articleship from beginning or do remaining period again**.
* So **appearing for CA Final immediately may not be possible unless ICAI allows**.

### 3. Can your friend join another firm?

* Yes, your friend **can apply for transfer to another firm** by submitting Form 109 (termination) and Form 103 (new firm), **but only with ICAI’s permission** especially if termination is due to misconduct.
* ICAI usually investigates such cases and may or may not allow transfer easily.

### 4. What should your friend do now?

* Try to **resolve issues with the principal amicably** if possible, so termination doesn’t get recorded as misconduct.
* If termination is unavoidable, **submit Form 109 and request ICAI permission** for transfer or termination.
* Be ready to **explain your side to ICAI** and provide any evidence to support your conduct.
* If ICAI rejects transfer, your friend may have to **restart or continue remaining articleship** as per ICAI’s direction.

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### Summary:

* Misconduct termination is serious and can delay CA Final exam eligibility.
* Transfer/joining another firm is possible but needs ICAI’s approval.
* Best to communicate with principal and ICAI carefully.

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