Form 109

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HEY GUYS PLS TELL ME IS THERE ANY PENALTY FOR LATE SUBMISSION OF FORM 109?? ALSO MY FREND HAD SUBMITTED 109 AND A LETTER CAME FROM THE INSTITUTE TO CONFIRM HIS TERMINATION DATES WHICH WAS WRONG SO CAN HE SEND A REVISED FORM 109 WRITING A LETTER SIGNED BY THE PRINCIPAL TO TAKE THE PREVIOUS ONE AS CANCELLED??

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Dear Sir, I am Sandeep, sir i want to know that whether submitting the form 109.Can i start my fresh article from begining because i have not got any knowledge of work from my previous auditor.What shall i do now is there is any possibility of doing my fresh articleship .

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