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Gap in Articleship

CA Nitu Agarwal (CA, M.Com) (266 Points)

08 February 2010

If I take termination from one firm and join another, how much gap can be there between the two. Also tell me how this gap is treated i.e. as leave or as an extension of articleship period.

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14 Replies

koolleo87 (1268 Points)
Replied 08 February 2010

It is treated as extension of articleship period. the period of gap has no restrictions. However, I hope you taking termination in accordance with Trasnfer rules.

Sonal (CA Final) (382 Points)
Replied 08 February 2010

R u sure after gap u can join another firm?

Whether joining of another firm in the same city is allowed?

nupur jain (CA & CS student) (114 Points)
Replied 09 February 2010

i have 4 months gap between my articleship..i took tranfer in nov 08 and i started it again in march 09 and this gap had been treated as extension of training and..so far i havn't faced any problem.and i hav got my re registration letter wth the new CA..and also there is no restriction regarding the place where we can take transfer.

koolleo87 (1268 Points)
Replied 09 February 2010

Joining another firm in same city is not allowed......

Sandeep Mishra (CA FINAL) (151 Points)
Replied 12 February 2010

Nupur , on what ground u had applied for termination of articlrship??

Sandeep Mishra (CA FINAL) (151 Points)
Replied 12 February 2010

Had u submitted an application and taken permission of the institute for this ??

nupur jain (CA & CS student) (114 Points)
Replied 12 February 2010

yes..i submitted form no. 109 wth the institute...for termination..no other form required.

the reason for which i took transfer was i did the same work for two and half years...and my CA had only bank audits...he didnt had any other work..u wont believe in those two n half years..i did only and only bank audits...tht time i didnt even knew how to file a return...just imagine..and tht CA used to abuse and all...and in the institute we donot need to give the reason of taking tranfer...and the reason for gap in my articleship was.....i worked till feb 09 wth him..whn i asked for transfer he didnt agreed..i fight wth him...and wth some political approach...he agreed to give me transfer bt from a back date (nov 08)..and my artileship under the new CA commenced in march..this way..there is a gap of four months in my articleship....

Sandeep Mishra (CA FINAL) (151 Points)
Replied 12 February 2010

Oh.............our story is simillar.......I am also presently going through the gap period.........but institute has not approved my termination yet.......it is pending from the month of december.......

Amith P T (Assistant manager) (28 Points)
Replied 13 February 2010

on completion of articleship

which form has to be filled? and i took trf from 1st employer to 2nd employer there was a gap of 10 days i am aware that it is an extension but those gap of 10 days i have worked with the 2nd employer

i wanted to know whether i have to fill any other form for the extension above mentioned.

Thank in advance

CA Harish Suwalka (Chartered Accountant ( Bhilwara )) (4125 Points)
Replied 13 February 2010

Originally posted by : Sonal
	R u sure after gap u can join another firm? Whether joining of another firm in the same city is allowed?

yeds there is no restriction on gap
but transfer in same city is not allowed..

sonal you should not forget that nupur has taken the transfer in oct08 and this was allowed at that tym even i hav taken transfer in same city on 8jan09 and joined a firm in same city on 02feb09. so the gape of 21 days is treated as a extension.

regards

surya g (2 Points)
Replied 10 October 2015

I have worked in one firm for time period of 11mnths and 27 days and then i took termination

now its been 2 months and i havnt joined any firm. Will there will be any problem i n my articles.

I heard that if there is time gap of 1 month b/w t/f artcles the articles which i hav done for 11mnths will be cancled is that true ????

Roshan Baral (student) (27 Points)
Replied 25 January 2019

extension will delay your final attempt or not? commencing articleship in 25th april 2018 and terminated on 5th nov 2018 and re-joining articleship on 22 nov 2018 when will be final attempt?

Roshan Baral (student) (27 Points)
Replied 25 January 2019

Are yo sure the gap is extension.extension will delay your final attempt or not? commencing articleship in 25th april 2018 and terminated on 5th nov 2018 and re-joining articleship on 22 nov 2018 when will be final attempt? please provide reference of extension . if you have any.

Harshit Singh (3 Points)
Replied 13 February 2023

I had a 4 month gap in my articleship due to transfer and As per Regulation 51 of ICAI, industrial training can be done for a maximum of last 18 months of practical training period.

Will i need to do 22 months of articleship in firm from the first date of registration?

Or can I start industrial training after 18 months from the date of first registration and treat the 4 months as study leave?