i have passed both groups of ipcc and joined as an articled assistant in a firm.. due to non payment of final registration fees(10000) my articleship is not confirmed under my current principal.. i want to join in another firm so i asked my principal to give termination. he said that there is no need for termination as i have not registered under him. can i join in another firm with out taking termination from my current principal..? if so how should i fill form no. 103..? will this have any effect of my final examination attempt..?