Not Approval

The process for handling articleship termination when your principal is not providing approval involves navigating the ICAI's Self Service Portal (SSP) and understanding the legal procedure for "deemed approval."

Key Steps to Resolve the Issue

If your principal refuses to sign Form 109 (the primary form for termination), follow these steps:

1. Attempt Amicable Resolution: ICAI strongly prefers that disputes between articles and principals be resolved internally. Document all communication via email. If a face-to-face discussion is unsuccessful, consider having your parents or a guardian accompany you for a formal discussion.

2. Submit Form 109 Online: You must first initiate the request by submitting Form 109 on the ICAI SSP Portal. Even if the principal does not sign it, you must have the form initiated.

3. Initiating the "Deemed Approval" Process: If your principal does not approve or act on the form, you may be required to file a request (often referred to in the student community as "Form 120" or a similar grievance filing) to the Institute to initiate the termination process without the principal's signature.

   • Note: The ICAI will then send a notice to your principal asking for their reasons for non-approval.

   • Timeline: This process is not instantaneous. It can take 3 to 6 months (or longer) for the ICAI to investigate and process the termination. During this "abeyance" period, your articleship status remains unresolved, which may prevent you from registering with a new firm.

4. Supporting Documentation: Since you are citing health reasons, you must obtain a medical certificate issued by a government hospital or a recognized medical practitioner. This is critical for justifying your request to the ICAI.

Important Considerations

• The "Abeyance" Risk: Be aware that once you force the process without the principal's signature, your articleship period may be placed in abeyance. This means the time taken to resolve the dispute will not count toward your three-year training requirement.

• Communication with ICAI: Contact your regional ICAI branch or send a formal email to guidance @ icai.org. Explain your situation clearly, mention that you have valid medical grounds for termination, and state that your principal is refusing to cooperate.

• Avoid "Backdating" Risks: While some advice online suggests joining a new firm while the dispute is pending, be cautious. Any articleship period served without official ICAI approval and registration may not be recognized, leading to complications when you eventually apply for your final exams.

Recommendation: Your best course of action is to make one final, documented attempt to communicate with your principal via email, clearly stating your health condition and the medical certificate you possess. If that fails, approach your regional ICAI branch in person to seek their guidance on the specific "deemed approval" filing procedure before attempting to move forward.

Procedure for CA Articleship termination

This video explains the procedure for filing for articleship termination when a principal refuses to sign the necessary forms, including the concept of "deemed approval" through the ICAI portal.