Termination

Fill it up  Form 109....

and Submit it to ur nearest ICAI branch......

but If he/She completed one year of articles,

Prior permission need to be get before submitting 109 form....

if she is below one year of articles, it doesn't matter....

thanks... 

before joining somewhere else is approval letter or termination letter from ICAI is required ? or one can join without that too

After submitting forn 109, You will get a confirmation letter from ICAI that ur articles has been terminated....

Then only You can fill up form 103 and 102 to join to other firm for  articles....

Otherwise Ur 103 form will be rejected....

ok, thanks Arul

my friend is waiting for the confirmation letter.....

what problem you are facing?

DONT WAIT TILL THE RECIEPT OF CONFIRMATION LETTER.....

IT WILL MAKE YOU DELAY....

CONTINOUSLY ASK THE ICAI BRANCH BY TELEPHONE WHETHER UR ARTICLES HAS BEEN TERMINATED OR NOT...

SOMETIMES CONFIRMATION LETTER MAY BE MISSED THROUGH POSTS...