I want to know in case of termination of articleship, whose responsibility it is to submit form 109, employers or students.
Responsibility from Student point of View:
A student cannot get other registration untill he submits 109. In this way it becomes responsibility and own interest of student to submit 109.
Responsibility from Employer point of view:
Articleship is reckoned under the former CA until he submits 109 of his article. In this way it becomes responsibility of CA to submit 109.
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