What if principal not signing form 108?

This is really pathetic.. Article can write and submit the complaint with the ICAI for such behaviour.. there is no reason for not signing form 108.. even if that article assistant have excell leaves pending...

The Form 108 needs to be mandatorily signed by the principal in all circumstances. 

If the principal refuses to sign Form 108 witin a period of 15 days then fill form 119 and submit it to decentralized ICAI branch near you. 

Thank you so much guys for your valuable replies...

I will right away tell him...I hope your suggestions will really help him out...

Thank you so much again..

Hi Sofia,

Firstly the question is neither weird nor unique. This is an age old problem of some PRINCIPALS. and I'm sure it will continue for years to come. Unfortunately our institute is a very funny body , often powerless when it comes to articles otherwise everywhere they display their hollow powers. Just like our courts. Wish your friend luck. Hope he gets justice.

Well honestly half of such cases dont require permissions / approval coz once a person gets complete stipend month on month its so obvious that he / she has served entire 3 years or whatever.

Thanks for bringing it up here

Originally posted by : Dharmesh

Hi Sofia,Firstly the question is neither weird nor unique. This is an age old problem of some PRINCIPALS. and I'm sure it will continue for years to come. Unfortunately our institute is a very funny body , often powerless when it comes to articles otherwise everywhere they display their hollow powers. Just like our courts. Wish your friend luck. Hope he gets justice.Well honestly half of such cases dont require permissions / approval coz once a person gets complete stipend month on month its so obvious that he / she has served entire 3 years or whatever.Thanks for bringing it up here

Hello Dharmesh...

I totally agree with you on this

Yeah u are right..

But principal s signature on form 108 is extremely imp..as it is the principal who is certifying the completion and not the article..

Well i and his all other friends are trying our best to give him justice...and hope with the help of people like you and others here will surely succeed..

Most welcome and thank you for your valuable time and reply..

Good evening 

I am Aditya mittal 

i have started my articleship in 23-03-2024 under my second principal.A fight arose between partners in april 2024. I asked my principal for transfer as I was not able to learn something in that fight. He said that he will give me my transfer after july. I didnt received any stiphend till september then he give me my stiphend in oct. My principal's firm closed in jan 2025. I handed over all the details to my principal partner and request to grant me my transfer. But he always makes excuses and not grant me the same. Then he went non tracable and no contact happened between him and me. I stoped going for my articleship training time passed and my articleship complition date come on 21-09-2025. Meanwile my family shifted from delhi to uttarpradesh and I first asked him to provide me my tansfer on this option but my completion date come I send him form 109 for transfer but icai helpline said that my articleship completed and should file form 108 only. I filed form 108 with excess leavels now he is asking somethings like leave approval letter, work report which are clearly not with me. He also abusis me and threatens me that he will not let me complete my CA. Can anyone help me on this situation how to tacke this situation. I have involved my parents also regarding this but he has same attitude with my parents. 

please help me regarding this also I am ready to serve excess period.