Termination articles in death of a principal

Hi Venkata Sai,

Regarding your situation with the ICAI SSP portal and submitting Form 109 for termination due to death of a principal:

1. Form 109 and Representative Partner:
   The form requires signatures from both you and your representative auditor. If the representative auditor is not showing in your SSP portal, it could be a system issue or the auditor may not be linked properly to your firm profile.

2. Deleting the Application:
   If you delete the existing application to start afresh with another auditor, there should be no issue as long as you have not submitted the application finally. Deleting an unsent application is generally allowed and does not lead to any penalty or problem with ICAI.

3. Submission Process:
   Once you and the auditor sign the forms (109/111), the auditor’s portal will receive a notification to approve/sign the application. If the auditor is unavailable, you cannot finalize the application without their signature.

4. Suggestion:

   • Try contacting your auditor to get their signature as soon as possible.

   • If auditor is unavailable, deleting and restarting the application with another auditor is fine.

   • Before deleting, ensure you have noted any data already filled to avoid redoing extensive work.

   • If there’s a technical issue with the portal (like the auditor not showing), consider raising a ticket with ICAI SSP support.

5. No penalty for deletion:
   Deleting and restarting the application (before submission) is normal and should not cause any problem with ICAI.