Articleship extended

Hi Deepak,

Here's the situation and possible steps based on ICAI rules:

Scenario Recap:

• Articleship continued regularly for 2 years.

• After marriage, the article moved away and did not serve the remaining 1 year.

• Principal tried to contact but no response for 1 year.

• Now the article is back and ready to serve the remaining 1 year.

• No Form 107 (articleship extension) or 108 (completion) was filed at the time the article left.

• Stipend was paid in cash during the absence period.

Key points and what to do:

1. Filing of Form 107 (Extension):
   Since the article did not complete the full 3 years and there was a break in service, an extension application (Form 107) should have been filed at the time of discontinuation/absence to notify ICAI about the interruption.

2. No Form 107 filed:
   Now that the article is back, the principal should immediately file Form 107 for the extension of articleship period. ICAI allows filing of Form 107 even after some delay, but delay should be explained.

3. Completion Form 108:
   After the article completes the remaining 1 year, Form 108 (completion certificate) will be filed.

4. Stipend paid in cash:
   Payment mode of stipend (cash or cheque) does not affect articleship validity but should be documented.

5. Recommendations:

   • The principal and the article should contact the regional ICAI office or Students’ Services immediately and explain the situation.

   • File Form 107 ASAP for extension.

   • Maintain proper records of stipend payments and correspondence to show good faith.

   • Complete the remaining articleship period without further interruptions.

   • After completion, file Form 108.

6. Will ICAI accept this late extension?
   ICAI generally allows late filings with suitable explanations. However, it's best to regularize this immediately to avoid further complications.