Termination of articleship

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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)

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 online

Aashok Kumar Sharma

(Expert)

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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