| Originally posted by : Rahul jain |
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dear frndz i want proper guidance on extension of article ship.. plz help me,,
1.)my article ship is going to complete in 3 july 2016 ..and my employer will give me extension of 3-4 months..now i dont want continue my article ship under him..can i serve my extended article ship without his permission with any other CA.?..and can my old employer restrict me to do article ship under other CA...?
2.) i had given may 2016 attempt..now if i registered under new CA...who will sign my exam form? and can my old employer create any problem regarding my nov.16 exam.?
3.) what forms i need to fulfill regarding all these procedure...?
plz guide me...
thanks... |
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Technically you may submit form 119 with details available with you within 15 days of completion of your articleship requesting your principal to issue form 108 which is for completion of articleship. If in case he issues that, no problem, but if he doesn't, then you have to submit it to Secretary of ICAI within 15 days of completion of articleship. The institute gives 3 months window to the principal to issue form 108 to the article and if in case he does't issue it within 15 days after the 3 months period, the certificate shall be deemed to have been issued on the date specified by you. But that is a tedious procedure as you can see. Now i would like to answer your question;
1. Neither there is any restriction on serving the extended period under any other CA nor your principal can restrict you to do articleship under any other CA, but the problem is that your current principal won't issue you form 108 i:e articleship completion certificate as evident in your situation without which joining under any CA isn't possible. You i guess you should try to talk to your principal and get the form 108. If he doesn't issue you form 108, you may follow the procedure mentioned above.
2. Your exam form may be signed by any CA in India, but the articleship declaration attached with the exam form print out has to be signed from your current principal.
3. Details of various forms
- When you complete your articleship, form 108 has to be submitted.
- Form 119 has to be submitted if in case you want to request your principal to issue form 108.
- Form 107 has to be submitted if in case you are serving the extended period with the same employer under whom you have served the rest of the period within 60 days of completion of articleship.
- Form 102 and 103 have to be submitted if you are serving the extended period under a new employer within 30 days of commencement of articleship or there is a break in the continuity of training under the current employer or there is a delay in submission of the papers beyond 60 days while serving under the current employer. Further, on completion of extended period, you need to submit form 108.
I hope your doubt is clarified now.
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