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Lovely kumari (Practising CS)     25 June 2011

Can discontinue articleship and complete it after 2-3 years?

Hi all,

I am in a  stringent situation whr i have to take Decision of quitting articleship......  i am undergoing the same right now and  approx 13 months training is left ..... can i take termination from articleship and complete my rest training in coming 2-3 years................????????????????? plz plz reply soon!!!!!!!!!! Its very urgent !!!!!!!!!!!

 12 Replies







2 Like
 Lovely kumari

Lovely kumari (Practising CS)     25 June 2011

have some  personal problem ...............

B.Chackrapani  Warrier

B.Chackrapani Warrier (Chartered Accountant)     25 June 2011

Read.  Answer reserved.

Vikash Kumar

Vikash Kumar (Manager Accounts (CA. Final))     25 June 2011

u r in pcc or final? if u r in pcc then best option to take conversion to ipcc. u can re-join at the time of final registration.

Ritesh Indian Son[CMA*CS*CA]

Ritesh Indian Son[CMA*CS*CA] (" Simple Living High Thinking ")     26 June 2011

yes,u can take termination........

 Lovely kumari

Lovely kumari (Practising CS)     26 June 2011

@ B.Chackrapani Warrier:

Waiting for ur reply!!!!!!!!

@ Vikash Kumar:

Given PCC xam this may!!!!!!!!!!

@ Ritesh Khemka:

Thnx  and are u sure?


Vishal (Chartered Accountant )     26 June 2011

yes u can take termination..........


BALU.... (CCI STUDENT....)     26 June 2011

Termination may take place

  1. On the articled clerk completing his period of training.
  2. By mutual consent between the articled clerk and the Principal before the completion of the training period in which case it amounts to transfer of articles from one Principal to another
  3. On the articled clerk opting for Industrial Training.
  4. Converstion to IPCC...



For Termination:

The following procedure is to be followed at the time of transfer.

  1. The articled clerk is required to obtain a service certificate in Form No. 109 issued by the Institute along with training report as specified in the Training guide.
  2. The certificate is required to be submitted immediately on termination of articles along with the practical training report as specified in the Training Guide.
  3. In case of death of the Principal, the articled clerk is required to submit a service certificate in the prescribed Form No. 110 or 111. The certificate in Form No. 110 is required to be issued by the Legal Representative. In case of the partnership firm the certificate in Form No. 111 is required to be issued by the Surviving Partner.
  1. For Re - Registration:

    The following procedure is to be followed at the time of Re-Registering with a new principal.
    1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training.
    2. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practicing. The original deed has to be retained by the Principal and a copy with the student.
    3. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document along with levy fees as fixed by the Council:
      1. Original Deed of articles duly executed on a non-judicial stamp paper.
      2. Work diary from the period of date of commencement to the date of submission of papers.
      3. Attendance Record for the aforesaid period.
      4. Stipend details in the form of Bank Pass-Book or Bank Statement.
    4. No registration fee is payable on re-registration except the payment of any dues payable to the institute like installment due etc

Check this link...

All Announcements for Transfer OR Termination of Articleship

Vikash Kumar

Vikash Kumar (Manager Accounts (CA. Final))     26 June 2011

@ Riteshji, there is no provision for taking 2-3 year break during articleship. If u sure, please provide us reference.

@ Khushi, You can take termination with prior approval of icai and the principle. But you can't take termination during the last year of service.

 Lovely kumari

Lovely kumari (Practising CS)     26 June 2011

@ All: two options i guess is feasible:

1.wait for my pcc result , if positive then will take ICAI  approval and my principal's consent for discontinuing articleship for some period ......

2. if negative then will convert to ipcc, in dat case whether my served articleship period will be counted wen i'll  complete ipcc and will register for final and seek training somewhr ???????


BALU.... (CCI STUDENT....)     26 June 2011

Yes it will be counted after your clear of IPCC...

Best of luck...

Gupta Bhuneshwar

Gupta Bhuneshwar   15 August 2018

I am facing the same issue my employer forces me to sit from 11 till 8 ,9 even 10 , I have requested him many times I have just completed 1.5 months , please help me to take transfer because he is not allowing to take transfer. Please help.

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