Termination & re - joining of articles

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Querist : Anonymous

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Querist : Anonymous (Querist)
12 November 2014 Respected sir



kindly let me know what documents are required to be send for termination & Re - Joining of Articles to ICAI
Actually i was joined as industrial training before 2 years Articles , that reason ICAI , sent a letter regarding Termination & Re-Joining of Articles

My Query is what what documents are required to be send & from whom

12 November 2014 if you did join before completion of two years, it is anyways not going to be allowed.

further, given that termination was prior to completion of two years, you were also required to seek prior permission from ICAI.

So first of all go and meet the head of articles section at regional ICAI office and check what exactly are they looking for.

in all probabilities, your earlier termination wont be accepted and you shall have to re-execute form 109 and 104 after completion of 2 years period of articleship

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Querist : Anonymous

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13 November 2014 in form 109, from which date i have to execute it, kindly let me know

thanks u sir

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Querist : Anonymous

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13 November 2014 i also received intimation regarding to send the documents as aforesaid

13 November 2014 form 109 should not be dated before completion of 2 years.

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Querist : Anonymous

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13 November 2014 actually i was joined in that audit firm on 07.08.2013 & took termination on 16.2014, so kindly give which date i have to be write


kindly let me know.

13 November 2014 then keep this date itself and instead of joining a company, join a CA firm...

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Querist : Anonymous

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13 November 2014 i am joining to same CA firm as before, keep this date means

13 November 2014 the original termination date.....

13 November 2014 the original termination date.....

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Querist : Anonymous

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14 November 2014 Respected sir,
it means 16.08.2014

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Querist : Anonymous

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14 November 2014 Respected sir,


it means from 07.08.2014 to 16.08.2014,

02 August 2025 Here’s how to handle your **termination and re-joining of articleship** situation based on your details:

1. **Termination Date in Form 109:**
The termination date you mention in Form 109 **cannot be before you complete 2 years of articleship** (for direct entry students or as per ICAI rules). So, if you took termination on 16.08.2014 but had not completed 2 years by then, ICAI may reject that date.

2. **What Date to Mention?**
You should ideally use a date **after completing 2 years** of articleship, even if you have physically stopped working before that date.
For example, if your articleship started on **07.08.2013**, then you complete 2 years on **07.08.2015**. So, your termination date in Form 109 should not be earlier than 07.08.2015.

3. **Joining the Same Firm Again:**
When re-joining the same firm, fill out **Form 104 (Articleship Registration)** with the new joining date. This date should be **after the termination date** mentioned in Form 109.

4. **Documents Required to Send to ICAI:**

* Duly signed and filled **Form 109** by your principal (for termination).
* Duly signed and filled **Form 104** by your principal (for joining).
* Any letter or communication from ICAI asking you to submit these forms.
* Proof of completion of 2 years if asked.

5. **Advice:**
Since you already received a letter from ICAI, it’s best to **visit your regional ICAI office** and clarify these dates and submission details before sending anything. This will avoid rejection or delay.

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**Summary:**

* Use a termination date not earlier than completion of 2 years (e.g., 07.08.2015).
* Submit Form 109 with that date signed by principal.
* Submit Form 104 for re-joining with the appropriate joining date after termination date.
* Confirm with ICAI office before submission.

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