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Meeth (Student)     18 August 2014

Principal not signing form 108

I will be completing my articleship on 21/08/2014 with an extension of 124 days and have discussed it with my principal regarding serving my extension under another principal. He threatened me by saying that he would not sign Form 108 until and unless I serve extension under him. Does he legally have an option to deny signing form 108? He also says that my articleship period of 3 yrs will be considered as complete only if  I serve the extension under him. Is his point valid? He has paid stipend during my leave also, I have asked him about the reimbursement of the same and he told me that it will be compensated when I serve the extension under him. Can I take the route of form 119 as I have my training record maintained in a book daily signed by him against the work done. Could his false negative remarks damage the articleship certification procedure? What steps available to me. Please people help its very urgent as I dont want to serve my extension under my current principal.

 14 Replies

CA Himanshu Bansal

CA Himanshu Bansal (Risk Manager)     18 August 2014

Extended period of articleship is to be served under the same principlal only. I have never heard of serving of extended articleship to any other CA.

Please support how can you serve under any other principal , when you are registered to one principal. I think the only way we can serve under other principal is transfer of articleship.

Senior members views are invited.


M. N. JHA (CA)     19 August 2014

Dear mayur, you may serve your extention period with other principal. It is not compulsory to do the extention with same principal. If you have proof of your working then you may complain to institute in this matter but better if this situation not arise.
Prince Pandey

Prince Pandey ( Industrial trainee at SCL)     19 August 2014

Dear Mayur i will suggest to you that don't even try to mess with your principal bcz icai alwys supprt member and u have completed almost ur traing period so just do 124 days with the same principal and get rid off that headche of articleship bcoz still
Madhavi Pande

Madhavi Pande (Article Assistant)     19 August 2014

ur princi can not deny signing form 108 nd he even can nt ask u to serve extension period under him. or tell him k 108 ka reply ane k bad u'll join again... once insti ka letter aa gaya den u can join nywhere else...

Niraj (Senior Articled Assitant)     19 August 2014

I will not suggest you to get to helpp from Khusboo Mehta.. pleasure guiding u
1 Like
Shraddha B.

Shraddha B. (Article Assistant)     22 August 2014

Hi mayur,

Don't worry there is a provision as per icai regulations where u can serve ur remaining articleship extension period under somebody else...its called supplementary articleship and its ur choice and requires no permission of ur principal. But you need to get ur Form 108 signed by ur current principal

For guidelines on Supplementary articleship..go to

www.icai.org/new_post.H T M L?post_id=813

​or search (Regulation 46, 57 & 58)

To serve extension under ur principal or under anyone else the respctiv forrms being 107(ur principal) OR 102and 103(other ca) itis possible only after u submit 108 to icai and after u receive a letter from them. So he has to give u 108 even if he wants u to continue with him. So basically he has to sign it either ways.

P.s. I am completing my 3 year term of articleship tomorrow and am planning to take 108 signed tomrow...Can u guide me what is the rule on extension if the leaves taken during articleship were not paid.??

Keyur Tilala

Keyur Tilala (CA FINAL STUDENT)     22 August 2014

you have right to complete artical training at any other charterd accountant. if any charter accountant harress to student than you must complain to ICAI branch ...and meet to current chairman of WICASA or BRANCH Chairman...


Meeth (Student)     22 August 2014

Thank you people for your valuable inputs.

@ Shraddha Balakrishnan: The regulations for payment of stipend are not clear whether the principal should pay stipend during the exam leaves, but I don't think there should be any deduction for the nominal stipend that you earn during your routine leaves. It depends on the how generous your principal is! During your extension period you should receive stipend for the period which you serve.


Neha (Student CA Final )     10 June 2015

I have completed my article's on 22.11.2014 and have also received my article's completion certificate but I have off paper extension of 3 months and as I have good job opportunity I want to get that but my principal wants me to serve extension and he has also told me if I don't serve consequences will be bad. So I want to know as I have already received my articles completion certificate what adverse action he will take against me if I don't serve this off paper extension.

Meeth (Student)     14 June 2015

I would suggest you to serve the said extension of 3 months under your principal. You should consider yourself lucky enough that your principal gave you nil extension on paper. I don't know what action your principal may take but if I was in your place I would have served the extension under him and rejected the job opportunity. I am sorry to say but professionals do not act in such a way.
Khushboo Hadiyel

Khushboo Hadiyel (Student of CA Final)     15 July 2015

My 108 was sent by my principal without his sign and query from institue came....also i have zerox copy in which there is sign of my principal what should i do now plz help me

Jill Dedhia

Jill Dedhia   16 October 2020

 my principal is harrasing me to the next level. He says now since exams have been postponed of Nov by 21 days u come and join for 15 days again and finish the work or else I’ll not give you the completion certificate and be ready to face the consequences
Sir my 3 years articleship has been over on 10th August 2020 but I have to serve extension under him only and I have filed form 107 and my last day is 9th Jan 2021 with extension  can I still file form 119? Please help sir. I’m not able to study in these last days because of so much pressure and tension from the principal. ButI want to be assured that can I use this 119 later also? That is after my exams get over and he doesn’t allow me to work? Please sir please reply to this. It’s really very important for me. Please please please



Dear Jill same situation happening me.. Plz convey me if you get any solution 



Dear Jill same situation happening me.. Plz convey me if you get any solution 

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