Hi friends,
I am a student of ipcc course and have started my articles on 01-08-2007
however on 15-08-2009 i filed a form number 109 with the institute for transfer of my articles training on personal grounds
giving recommendation letter of my employer.
but the institute did not responded to my letter and after three months they sent me a letter saying that the reasons mentioned in the recommendation letter is not justified and therefore the transfer request is not accepted.
on the receipt of letter from institute i again started to work with the same employer and as per form 102,103 filed during the commencement of my articles my articleship should have been completed on 28-02-2011.But however due to the gap of 3 months that i did not worked during the period from 15-08-2009 till 3 months my articleship iscomplete on 31-05-2011and now i have to send form no 108 for completion of articles.
now my query is , as my articleship should have been completed on 28-02-2011 as per form no 102,103 was i liable to file form no 108 immediately after 28-02-2011 or am i liable to file form no 108 at present adding 3 months to 28-02-2011 i.e after 31-05-2011
should i treat the additional period of 3 months as leave.
CAclubindia
