Procedure for filling form 108 in case of secondment

Articleship 2659 views 2 replies

Dear Members,

               During the second year of my articleship I take Secondment under another CA & intimated to Institute also. I completed my articleship on 19.02.2016 without taking any excess leave. I have to fill Form 108. So I want to know where I should show my secondment details (ie No; of Hrs worked, work details) in Form 108. Is there any requirement that the CA whom I undergone secondment should sign in Form 108 or any letter from him required to attach? Also I want to Know about the use of Form 119. Is it mandatory for issuance of completion certificate? Plz mention the other documents required to attach along with form 108. 

Please  guide me in this matter.

Thanking You in Advance.

Replies (2)

You only need to mention no of weeks you work in different field, I.e accounts tax audit etc for year 1, 2 and 3..include secondment period also..

CHECK LIST FOR FORM NO. 108 Completion of Articles Training Information under all the columns of form/s have to be furnished and signed by the Articled Assistant and Principal (Page No.1,3 & 5). In case student signature is differs from the Form 103 submitted earlier, employer should attest his old and new signature. Any corrections (including use of whitener) required to be made, while filling up the form/s have to be countersigned by all concerned. Kindly mention the number of days leave taken by the Articled Assistant without fail. In case, the Articled Assistant has not availed any leave, mention the column as 0 (Zero). In case the Articled Assistant has availed excess leave, kindly submit Form 107 duly filled in and signed. Form 107 for excess leave period can be submitted within 60 days from the actual date of completion of articles. Stipend column should be disclosed with either Crossed A/c. Payee Cheque or stipend deposited in his/her bank A/c with Account Number of the Articled Assistant. Details of work undertaken and Training Received the Articled Assistant is mandatory. If there is a change in status of Principal (only in case of the Principal is a Paid Assistant), submit Form 118 duly filled in and signed. The Form 108 should be submitted to the office of the Institute within 30 days. In case of delay in submitting the form beyond the stipulated period, it has to be accompanied by a letter obtained from the employer stating the reasons for delay along with a condonation request and appropriate condonation fee as per the following: Delay upto 30 days beyond the initial period Rs. 100/- Delay between 31 days � 180 days Rs. 300/- Delay beyond 181 days Rs.1000/- The Demand Draft should be drawn in favour of �The Secretary, The Institute of Chartered Accountants of India�, payable at CHENNAI.


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