- 1) Holiday
- 2) Leave
- 2)(A) Excess Leave
- 3) Working Hours / Timing of Work
- 4) Using Articles for other work
- 5) Clarifications from Institute
- 6) Forms on Termination
- Delay in Submission of Forms
- 7) Stipend during leave
- 8 ) Transfer from one Principal to another
- 9) Additional Courses along with CA
- 10) ICAI and its MoUs with IGNOU etc.
- 11) Position of the Principal / Member of the Institute
- 11) (A)Secondment
- 12) Conclusions
- Final Exams – Eligibility to Appear
- Attestation of CA Final Exam Form
The Chartered Accontantcy course in India entails three years of articleship – that has now been elongated to three and half years. (Update: Articleship duration was increased to three and half years when PCC was introduced in 2006-07. But since 2009, under IPCE, it is back to three years). However, there are certain information that is not normally available. So, the not so common rules and information that I have found through my struggles during articleship (and even later while answering replies to queries of student on this blog) are:
1) Holiday
An articled assistant is entitled to all gazetted holidays that is given by the Government of India and adopted by the institute. So, in whichever day the Institute has a holiday – the Articled Assistants are also entitled to a holiday. Also, Sundays are holidays and not leave. Even Saturday could be a holiday, if the Firm follows five day week. The point is – any holiday or a normal weekend holiday would be counted as part of articleship.
(Practical aspect of gazetted holidays)
The only exception is where the Article has taken a long duration leave say from 1st of month to 20th of a month. So any Sunday or holiday falling in between the duration of leave would get counted as part of leave.
2) Leave
An Articled Assistant is entitled to leave amounting to one sixth of period actually served. So, if you see the word ‘actually’, it makes the quantum of leave very dynamic to calculate. So, as per the institute, if someone is in three years of articleship. that means – total number of days = 365 x 3 = 1095 days.
Suppose leave taken is 180 days
Then, number of days actually served = 1095 – 180 = 915 days
Now, 915 / 6 = 152 days
So, excess leave taken = 180 – 152 = 28 days : which the Article will have to serve additionally to his normal duration of articleship – if he has already taken 180 days leave !
Consequently, the maximum number of leave permissible in a three year articleship is 155 days. And for a three and half year articleship it is around 180 days. These permissible / entitled / eligible leave are all paid leave. Read the section Stipend during Leave.
Leaves that are Part of Articleship
This is like taking leave from office – but not leave from articleship! And in attendance records – these should be counted as days present with appropriate note.
So, if one is attending any Seminar/ conference/ training courses organised by the institute or appearing in any exam of the institute, those days are counted as part of articleship. So, if one is attending the three month training session organised by the institute then those three months of training are part of your articleship training.
Also, in case of ITT training, 20 days are specified as part of articleship. So if someone does ITT while doing articleship – upto 20 days period is part of articleshp – excess of that period (even if it be due to fault of institute in taking more than 20 days for 100 hours training) would be counted as leave.
Also, if one is attending GMCS while doing articleship, that period (90 hours) would be counted as part of articleship and not leave. Usually GMCS is finished in 2 weeks flat.
Similarly if one is appearing in Exams conducted by ICAI like Inter / Final while doing articleship – then that period of exam (inclusive of vacant days in between that exam) would be counted as part of articleship training. ICAI Clarification
Also, training in the Territorial Army, the Home Guards or any similar organization approved by the Council – upto sixty days in a year – shall be treated as period actually served under articles. (It is not clear whether NCC is included in this)
Leaves for Exams of ICAI
During articleship period, as per rules, maximum leave allowed for appearing in exams of ICAI is 3 months. Over and above this it is discretion of the Principal. The Principal cannot deny this 3 months leave for exams. This 3 months is cumulative ie. this is total – it has not been segregated to different exams like Inter or Final. So if one takes one months leave for inter level – s/he would have 2 months leave available for finals. This period of three months is counted as part of the total eligible leave entitlement.
2)(A) Excess Leave
It is possible that an Articled Assistant takes leave in excess of what s/he is entitled to take. In such case, as per the rules :
(1) No stipend is payable to the Articled Assistant for the period of excess leave. This means that under whichever Principal the student has taken excess leave – the student is not entitled for stipend during the period of excess leave.
(2) At the time of service of excess leave, the student is not allowed to take any leave ! (This may seem impractical. But ICAI does not want students to take excess leave. And even if there is excess leave, the duration should be as minimum as possible. Also, if the excess leave is ten to twenty days, the Principal may be able to adjust it by making the student work at office for such excess period without actually going through the additional formalities)
The options available to students who have taken excess leave are as follows:
1) Case 1: If you want to continue with the same Principal: Fill Form 108 (as the previous Deed Period has ended). And also Fill Form 107 (Supplementary Deed) to continue under the same Principal. When the supplementary deed period ends, then again Fill Form 108.
2) Case 2:If you want to do excess leave period training with another Principal: Fill Form 108 (as the previous Deed Period has ended) and discontinue under the old Principal. Thereafter, join the new Principal and enter into a fresh period of Articleship by filling form 103 and 102. When you finish this period of excess leave training then again Fill Form 108.
3) Case 3:Adjustment of excess leave for the purpose of industrial training:From Practical cases, it seems that ICAI also allows to adjust the excess leave with industrial training – till it doesn’t violate the minimum 9 months and max 12 months rule. For example, if one has 4 months of normal training remaining, and 6 months of excess leave (excess leave calculated as per total articleship period, not prorata calculation), it is possible to do industrial training for 10 months period. In such case the termination form would be 109, and thereafter joining the industrial training with the relevant prescribed forms like 104. When industrial training is finished, then Form 105 is to be sent.
4) Case 4:Leave during period of service of excess leave: During service of excess leave period, no leave is allowed. This is an impractical provision by the institute. However if leave is taken during period of excess leave, then such excess leave has also to be served. But perhaps to find a way out, if any leave has been taken during service of excess leave – that can be served ‘informally’ under the Principal in continuity. It is perhaps because of this reason, that ICAI does not ask for any records even if Form 108 is submitted late (late upto 3 years!). Only late fee is levied.
(Remarks: If we extend this situation of Case 4 to Case 1, then unless there is too much of excess leave, the Principal & Article can save themselves from unnecessary paperwork of 107 procedures – but this may involve doing some adjustments with attendance records. This is often resorted to if excess leave is of small duration like 15 – 20 days)
In general the thumb rule is that when termination is taken at end of deed period (with or without excess leave), the termination form is 108. And if termination is taken in between the deed period, the termination form is 109.
Here one should also remember that transfer during service of excess leave is not possible except in exceptional case of death / discontinuity of Profession by Principal
I must add, that the students should be careful not to get into such complications of ICAI, and instead try to finish the articleship training within the stipulated period. All rules and regulations apply on the student when s/he is an Article. The moment Articleship is finished, the student is no longer bound by the restrictive clauses of articleship
3) Working Hours / Timing of Work
The institute clearly states that the article has to do 35 hours of training per week. As the institute puts it, the office for the Article should not start before 9 AM and not end after 7 PM. And that the office should not start after 11 AM or end before 5 PM. The duration of 35 hours is exclusive of lunch period! The institute even says that work hours should not exceed 45 hours a week – and whatever excess hours over and above 35 hours has been worked by the Article should be compensated by providing set-off.
Meaning of Compensatory Leave / Set-off: The trainee can claim set-off for each excess hours put in work. For example if the trainee has worked 40 hours in week A, then in some other week B he can work 30 hours and claim set off for the 5 hours that s/he had worked excess in week A.
Another example – say, in a 6 days week with 6 hours work each day – suppose in a week, the trainee has put in extra 6 hours ie. total hours worked in a week comes to be 42 hours. Then the student is entitled for one day compensatory leave ie. the student can take one day leave, but that one day would not get counted as leave, as the student has already put in those hours of work.
Apart from this, 35 hours of work does not mean, that the student should be working 35 hours. Suppose in the ‘lean’ season, the Principal does not have much work, and the student is sitting idle in the office half the time – then even that time is counted as work hours.
Good firms often compensate for excess work hours or work done during holidays. But not all principals do that. In reality, the article may have to put in on an average 7 to 8 hours per day, 6 days a week and without any compensatory leave! And if that is not enough, articles may be called to work even on Sunday or any Holiday – particularly during the season of statutory audit and tax audit. Once during the statutory bank audit, my office day started at 10 AM and ended on 4 AM the next morning! And then I was again ready at 10 AM, the same day – for ‘another’ day of bank audit – and even later on there was no compensatory leave! There have been many occasions when I had to do audit upto 10 PM or 12 Midnight, without any compensatory leave (or even relaxation in office time)!
ICAI Announcement relating to working hours.
ICAI Announcement relating to working hours (Dec 2010)
Procedure to Set Off Excess Hours Worked
There may be times in which the Article has put in more than 35 hours of work in a week. For example during Tax Audit season or during audit outstation etc. As per ICAI, proper credit needs to be given for such excess hours worked. The first things to remember is that such excess hours should be properly documented by proper notes / remarks in the attendance register.
Secondly, the excess hours worked is to be set-off from leave taken by the student. The proper procedure for set off is as follows:
Suppose the office works from Monday to Saturday ie. 6 days week. So, an average of 35 / 6 = ~6 hours per day approx (actual working hours excluding lunch breaks)
Calculation:
Actual Leave taken = 200 days.
Excess hours worked = 126 hours = 126 / 6 = 21 days that can be set-off against leave taken
Adjusted Leave = 200 – 21 = 179 days
No of days of articleship (3 yrs) = 1095 days
No of days worked (3 yrs articleship) = 1095 – 179 = 916 days
Eligible Leave = 916 / 6 = 153 days
So, excess leave = 179 – 153 = 26 days
The excess hours worked has to be set-off with leave and not with excess leave. Excess leave is a derived value.
Suppose the student takes no leave and works for excess hours. In such case, the only way to set-off is to provide him compensatory leave !
4) Using Articles for other work
This is something very bad on part of certain members of the institute that they consider the article as something of their personal servant. In mofussil towns, its quite common to find the helper / peon of the office getting 900 to 1500 per month, while the newly inducted Article gets 750 per month! I have seen articles being sent to get the scooter or the motorcycle of the principal repaired – and spending the day with the mechanic!
There are also some CAs, who apart from practice also have side business – which is often in name of some family member. In such situation, one can well find such CAs using the Article in the side business – the Articles being cheap substitute for full time employees. All such practices are against the rules of the institute.
On such kind of practices of the members, there is no control by the institute. Also, the article being a new entrant does not know what is right and what is wrong. Also, I have never heard the institute holding any awareness seminar for the Articles – instead, the seminars for students always relates to ‘future opportunities’!
5) Clarifications from Institute
For all purposes, the clarification from the institute for any matter relating to students, would have to be got from the regional level. The articled assistant, in my experience, never receives any clarification from centre. Moreover, the Secretary of the institute never answers to any query – even if that seems urgent. I can only surmise that perhaps, the institute thinks that anything written from Secretary is in the nature of ‘policy’. So one would be wasting time, if one is writing to the Secretary.
If you have any queries or grievances – follow the procedure – first write to the usual address that is provuded ie. ero/cro/etc@icai.org. If one does not receive a reply within reasonable time (say 4-5 days) – write directly to the Deputy Secretary of the region. Even after that if you dont get a reply in a reasonable time – say two to three weeks – then write directly to the Chairman of the region or the members of the Central Council from your region. Use the last option only in the end – you would be amazed at the speed with which you would start getting replies. But you have to follow the ‘due process’.
Update (Feb 2010): ICAI has launched a helpdesk called e-samadhan. The link is: http://www.icai.org/help/. The grievances posted here is given a “grievance number” by which one can check the reply to the query / grievance. ICAI gives a time limit by which reply would be posted – though it may not necessarily adhere to that time limit. But it does reply for sure and tries to solve the issue.
Extreme Situations
There may be extreme situations where the institute is not responding to your queries or application. It may be anything like ICAI not responding to your genuine transfer application or not sending you the study material or not clarifying any rule. It can be anything where you have even written to bosnoida@icai.org and also written to the helpdesk http://www.icai.org/help/, and you have been assured suitable action, but that action is not happening. In such frustrating situations the most appropriate method is to write separate emails (don’t cc, but write individual emails – though content may be same) to all of the following:
1) president@icai.org
2) Central Council members of your region (eg. for 2011-12, the emails of central council members can be had from http://www.icai.org/post.html?post_id=1525&c_id=198
3) Chairman of your region. (the email can be had from the regional council websites)
EIRC: http://www.eircicai.org/
NIRC: http://www.nirc-icai.org/
CIRC: http://www.circ-icai.org/
WIRC: http://wirc-icai.org/
SIRC: http://www.sircoficai.org/
6) Forms on Termination
For termination for transfer one has to fill form 109 (triplicate). For termination on completion of articleship training, the form to be filled is Form 108 (triplicate). All the three copies are filled in original. These forms are filled in triplicate so that:
1) One copy is sent to ICAI Regional Office
2) One copy is retained at the office of Principal
3) One copy is retained by the student
Form 108 is also known as “Service Certificate”.
If one is doing industrial training, then on completion of industrial training, the form of termination (service certificate) is Form 105.
Filling form 105 / 108 / 109: The filling of report of practical training is the trickiest part. However, as per the institute – the number of days that has to be filled under various heads has to be net of leave taken. So the formula is Total Period of Articleship = Total Period Served + Leave Taken
Termination: Exceptional Circumstances
Articleship is an agreement between two people. In most situations such legal agreement is also bonded by goodwill between the Principal and Student Article. Consequently, in most of the cases termination of articles would happen by mutual consent and also as per rules of ICAI. However, the world is not perfect – and there may be cases where the Principal for whatever reasons does not issue or delays issuing the Termination despite of the valid reasons and despite of the student having complied with rules of ICAI. For such circumstances, ICAI has two forms – Form 119 and 120 as a safeguard for the students. These are the two forms by which the student issues the termination himself / herself!
Form 119 (in lieu of 108) relates to termination when articleship period as per deed is complete.
Form 120 (in lieu of 109) relates to termination when articleship period is not over.
Transfer / termination procedure is detailed below.
Student Related Forms
ICAI may revise the forms from time to time. Now a days except for 102 and 103, all other forms can be used by direct download from the institute’s website (link above). These new forms also contain detailed instruction with them.
Delay in Submission of Forms
Forms should be submitted in time – the usual time for submission of forms is one month. However, there may be times when due to certain reasons there is delay in submission of student related forms – whether it be enrollment or registration or that related to termination.
Usually when there is delay in submission of termination related forms, the form has to be accompanied by a Condonation Letter and Late Fees.
However when articleship registration forms like 103 or 107 are submitted late, ICAI requires that certain documents be attached. This is primarily an anti dummy measure.
The details are in the following two links:
http://www.icai.org/post.html?post_id=1093
http://www.icai.org/resource_file/14497student_manual_30.pdf
7) Stipend during leave
As per the institute, the Articled Assistant has to be paid minimum of stipend stipulated even if he is on leave. However, there is no upper limit, if the Principal wants to pay more, s/he is free to pay such higher stipend even for the leave period.
However, no stipend is payable for excess leave taken. Excess leave meaning leave over and above the eligible leave.
It is again a matter that there are principals who deduct from minimum stipend even if the article takes one or two days leave.
Moreover, there are Principals who would prefer to delay payment of stipend by three – four month, with the belief that the article will not leave them if they hold on to their stipend. The simple rule of the institute is that the stipend has to be paid regularly and in time.
There is another related aspect – though in this matter there is no rule of the institute for the Articled Assistants. It is of ‘Out of Pocket Expense’ (OPE). Simply stated OPE is sort of allowance given for expense or food or conveyance, when the article goes to onsite audit, whether within city or outstation audit. Good firms often compensate their articles with reasonable OPE. However, there are many others who would cut corners even here and try to subsidize their firm from the pocket of their articles by denying them such OPE.
Practical Aspect of Out of Pocket Expense
8 ) Transfer from one Principal to another
One can take such transfer easily. However, the rule of institute is that one has to give a one month prior notice for it. Often, the Principal does not mind giving such release – but many times they do. That would really depend on the relation of Article with the Principal.
However, if one is in a real desperate situation and there are compelling reasons, the institute has the procedure where the Articled Assistant gives such notice to principal, and then fills the prescribed form and sends a copy to the Secretary – and within the prescribed time and with due process, the date of form filled by the Article is taken as the date of release from the Principal. However, this is again an untested rule.
Update: From April 2009, the transfer rules have been made very tough. The transfer can no longer be taken with “mutual consent” – but only under certain circumstances as specified by ICAI. Moreover, the Principal has now been given overriding powers on such matter. Details here
Update July 2010: ICAI has again relaxed transfer for those in first year of training. Now transfer in first year of articleship can be taken without restriction. Details at: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/ The Updated Notification on Transfer of Articles is at: http://icai.org/resource_file/19592announ10698.pdf
Before the Transfer
Under existing rules (applicable since July 2010):
Case 1: If the student is in first year of training: No prior approval of institute is required. However that does not mean that the transfer is automatic. Both the Article and the Principal must agree ! So, for such transfer, the Principal must agree. If the Principal agrees, then directly fill the Form 109 and send it to institute. The procedure is given in next section below.
Case 2: If the student has already completed first year of training: In such case the Prior approval of institute is required. Firstly the reason of transfer should come within the specified reasons in the circular (Amended Circular July 2010). If that is so,
(A) The student should write request for transfer on a plain paper addressed to ICAI. The student should NOT send Form 109 with the request for transfer application.
(B) Attach documents to substantiate the reason.
(C) Get the letter forwarded by the Principal (this would show that the Principal is in agreement for the transfer)
(D) The letter is to be sent to the Regional Office. The approval letter may take 4 to 6 weeks to arrive. This is because the approval is given from the Head Office and not from the Regional Office.
(E) If the approval comes, then just fill up form 109 and attach the approval letter. The procedure is given below.
Procedure of Transfer
For transfer of articleship from one Principal to another one has to fill form 109. The form is filled in triplicate. One copy is sent to Regional Office (RO) of ICAI, the other one is retained by the Principal’s office, and the last copy is retained by the Student. All the three copies are filled in original in pen. There are no carbon copies. The form sent to ICAI-RO is sent in a covering letter signed by the Principal. The RO in around two / three weeks time sends a letter of termination. The original is sent to the office of the Principal, and the copy is sent to the address of the student.
However, the student is not required to wait for the Termination letter and directly join the new Principal (even on the next day, if the new Principal is of the same city). While joining at the new Principal, the student will again have to do the same formalities as s/he did while joining articleship in the first instance viz. fill Form 103, 102, execute the Deed in Stamp paper. The only difference in the transfer case, the deed of articles shall be executed for the remaining period of articleship, and no fees is payable.
If one is taking transfer in the same region, then one will have to send the Form 103 to the same RO. If one is taking transfer to another region, then the student will have to send the Form 103 signed by the new Principal to the new RO.
After receiving the form 103 in case of the transfer, if the transfer is within the same region, then there is no problem as such, and the re-registration letter gets issued in normal course. However, in case of transfer to another region, the new RO on receiving the form writes to the previous RO, to transfer the file of the student. On receiving the student’s file from the previous RO, the new RO issues the re-registration form to the student. Usually in such cases of inter-regional transfer, there can be delays. In one of such inter-regional transfer from EIRC to CIRC, in my case, it took nearly three months for the file to get transferred – I had neither received the termination letter from EIRC, and off-course no re-registration letter from CIRC (as EIRC was not responding even to reminder letters from CIRC to transfer my file!) – eventhough I had joined the articleship in the new place. And, I had to pursue the matter right upto the Chairman EIRC. So, one should also keep ones documentation of transfer properly like even the Speed Post counterfoil – that helps one establish that the letter had indeed been sent and confirmation from Post office that the letter has indeed been delivered.
9) Additional Courses along with CA
ICAI allows one additional course to be taken up along with CA during articleship. That means that ICAI is not bothered how many courses one takes up during his enrolment in CA course. But during the period of articleship, the student is allowed to take up only one additional course. As per Regulation 65 of CA Regulations:
“Without the previous permission of the Council, obtained on application made in the approved form, no articled assistant shall, during the period of his service as an articled assistant, take any other course of study or training, whether academic or professional, or engage in any business or occupation.”
This means if you are undergoing articleship and also doing BCom, then that BCom is your additional course. Even for this you will have to fill form 112. However if you have completed your graduation and also undergoing articleship, then you can take up one additional course like MCom, CS etc.
The detailed latest circular of ICAI in this matter (Jan 2010): http://www.icai.org/post.html?post_id=4998&c_id=219
CA without Graduation?
CA is a Statutory Charter and also a Post Graduate degree that legally entitles one to do even PhD from different universities of India. Previously there was requirement of having university degree. However from the time of PCE and IPCE there is no need to have any graduation degree of any university to become CA. As per the existing Regulation 4 of CA Regulations 1988, a person shall be entitled to become member of ICAI if he has passed the CA Final exams and taken training as prescribed by ICAI.
So that basically translates into the situation that after 12th do CA – and one does not need to take headache of any college or university education! In fact it is unfortunate that ICAI no where clearly specifies this thing in any course or student related brochure. Infact, it really confuses students that alongwith the CA course, ICAI has entered into MoUs with Universities of India to provide CA students with B.Com / BBA degrees!
10) ICAI and its MoUs with IGNOU etc.
ICAI provides the facility to students to pursue Graduation and Post Graduation along with the CA course. For this it has alliance with institutes like IGNOU, BU, and NSOU. The good thing about this is – that while the papers of inter / PE2 / PCC / IPCC are taken into account for the ‘technical’ papers, one has to appear in additional papers like languages etc, and get the degree. The inter level papers are considered equivalent to Graduation papers and the Final level papers are considered equivalent to PG papers. The details of these courses are as follows:
Arrangement with Bharthiar Univ (BU) : For doing MBA with CA, students can enroll with BU along with CA course. And in that papers passed in CA exams are counted towards exemption of BU courses. So, the PE2/PCC/IPCC level pass would count toward exemption in UG courses BCom / BBA, and the pass in Final level courses would count towards exemption in MCom / MBA course of BU.
http://www.icai.org/post.html?post_id=3863
http://220.227.161.86/19936advertisement_for_BU-ICAI.pdf
Arrangement with IGNOU : ICAI has similar arrangement with IGNOU (though not for MBA, but for BCom and MCom)
http://220.227.161.86/7535announ1482.pdf
Arrangement with NSOU : Details of arrangement with Netaji Subhash Open Univ (NSOU), Kolkata
http://220.227.161.86/7606icai_bdp.pdf
Arrangement with UNOM : Details of arrangement with University of Madras (UNOM), Tamil Nadu
http://icai.org/new_post.html?post_id=7916&c_id=240
11) Position of the Principal / Member of the Institute
One of my previous principals would say – “the Chartered Accountants are like a tribe”. Simply stated, the institute would not listen to anything adverse by the articled assistant against his principal. Though there are various rules of professional ethics, even in worst cases where the case went upto high court – where the article complained that his principal is not giving stipend, not giving leave, making him work even on holidays – and there being documentary proof for it, the only punishment prescribed by the institute was a “reprimand” for the member.
So, for the would be article its better to study the person beforehand, under whom one wishes to take training. As one CA put it to me – “think again before taking up slavery”! (though in my opinion slavery is a hard word, but its equally true that some CAs prefer to lord over their articles rather than being friend /philosopher / guide)
11) (A)Secondment
ICAI Provides a facility to students, where the student can be ‘loaned’ by the Principal to another CA for a specified period. There is a good reason for this – all CAs dont have work related to different fields and at times, they may have work arrangement with other CAs. And even as such on request of the Article, the Principal can send the Article for secondment.
Secondment can be done for min 4 months and max 1 year. And the min 4 months under a CA has to be a continuous period. ie. technically one can do secondment under 3 CAs – in three different periods of 4 months each – however that is not practically feasible. On the other hand, one can go for one year secondment with a single CA.
Secondment can only be provided by the original Principal. And all forms like 109 or 108 etc can be signed only by the original Principal.
12) Conclusions
It is very clear, that the institute has made very good rules for providing training. However, many of the members in practice openly flout these rules – and the articled assistant has no way out except to change principal or suffers in ignorance. And anyway, there is no way out against whims of ones principal.
The other problem is also the structure of training. ie many of the articles undergo graduation course – there is the pressure of the icai’s other eligibility criteria like finishing the computer training to be eligible for the exam. Often this training is available only at specified cities – and also that these training places do not abide by the institute prescribed rules of finishing the course in a specified days – so the article has to take leave on his own account to be able to do such training.
Moreover preparing for the CA exam itself is a huge task – particularly when there is no organised classes organised by the institute. And then there are all sorts of rumours floating of how the institute doesn’t want its articles to pass or some sort of fixed quotas etc etc !!! Also, many of the coaching classes have their own timing and hefty fees.
The Articled Assistant has to handle the office, handle studies, appear for exams without getting sufficient leave, go for outstation audits, attend institute’s training session, give explanation to his principal if he could not attend office even due to illness, attend to auditee’s whims etc etc. All these makes the articled assistant a full time harassed person. (Another way to look at it would be it prepares the trainee for a multitasking life ahead!)
Worst of all, except for token lip service, the institute does not take any serious measures against its members who provide dummy articleship. So, if someone is seriously doing articleship – there is another breed of articles who have taken dummy articleship – and attending coaching classes – so in the exams, such ‘dummy’ articles usually do well.
As, I read somewhere, it is only in their moment of madness that someone decides to take up the CA course!
Final Exams – Eligibility to Appear
This section shifted to article on CA Exam Rules
Attestation of CA Final Exam Form
This section shifted to article on CA Exam Rules
Disclaimer: The rules relating to institute mentioned above are in force as on date of writing of this article. The page is updated from time to time. However, the rules of institute keeps changing from time to time – so one should check for the latest position with ICAI branch / BoS (Board of Studies) / helpline at http://icai.org/help. The other issues discussed relates to personal experience and observations.
So that means a person already working in the industry for suppose a Software Engineer cannot do a CA course because he cant work as articled clerk? Please confirm.
The Articleship training is mandatory for doing CA. Under the rules as on date:
1) You have to pass CPT (Objective Type)
2) then after six months appear for IPCC (4 papers).
3) In between you have to undergo a 100 hours Computer training.
4) Then enroll as Articled Assistant for three years with any CA in Practice. The last year of training can be done as Industrial Training under a CA – there are rules even in that of what kind of company can one take such industrial training based on Turnover and Assets
5) Then while doing Articleship pass the Group 2 of the IPCC consisting of three papers.
6) Then if you have ‘survived’ all these, then you become eligible to appear in CA Final exam!
Also, if one has signed on for Articleship, one cannot be in any full time or part time job. There are even regulations, that while doing articleship, one cannot be an active partner of any firm or even become partner in any new venture. An Articled Assistant cannot also become Director of any Company!
Infact even in sister disciplines like CWA (Cost Works Accountant) one has to do three years of articleship training in a prescribed industry / company. But in CWA you can get exemption / set-off for practical training, if you are employed in similar function in some organisation. CS also provides for such set off for its 15 months management training.
However in CA there is no set off available for Articleship and articleship is compulsory even if you have spent your life in accounting or finance or tax field!
If you are software engineer working in industry and having some experience in finance domain, I would suggest you do CISA / Computer System Security or even SAP FICO which are quite in demand.
You can also consult the link for finance related courses.
I heard that a day of outstation audit is equivalent to 1.5 days of regular audit days… is this true? because I go on outstation audits regularly and if I am eligible then this rule could help
There is no such rule. Most of the rules are stated in the Training Guide issued by ICAI. This can be downloaded from Training Guide Page.
There is only one rule as given in the article point 3) Timing of Work http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-3-timing-of-work.
(For sometime in 2007-08 ICAI had increased hours of articleship training per week, but now Articleship duration per week is restricted as before to 35 hours. )
Also, in my experience having worked under three principals – compensatory leave is really a matter of discretion left on to the Principals – particularly when it relates to compensating the Articled Assistant for outstation audits.
After-all, even if its outstation audit, you are supposed to work only during the office hours of the clients (around 6 hours per day for 6 day week).
Over and above that its really between you and your principal – if your Principal accepts 35/45 rule – good for you else there is not much that you can do!
I can’t understand about industrial training!
Is there are any special rules for joining industrial training? What are they?
Is it possible for transfer of articleship in industrial training?
Before replying to your query, I would clarify that I did not opt for industrial training – as I felt that it would require unnecessary paper-works.
Now coming to your question – In a three year articleship period – industrial training can be done in the final year of training. Also, only a student of CA Final can undertake industrial training.
I had once sent query to ICAI whether one could take transfer during industrial training from one company to another -the query was never replied – perhaps ICAI has no rule in this regard – or such transfer cannot be taken. In recent times – the transfer regime is anyway really tough!
Other questions quoted from ICAI FAQ:
——————————————-
Also you may refer to list of companies already registered / approved for industrial training with ICAI from this link
Another piece of advice – always be on lookout for the latest rules that ICAI may frame in this regards – as ICAI keeps on changing rules of training quite frequently.
Information provided of BIG FOUR is very good guideline for CA students.
Sir,
i want to change my articleship training from my present principal to some other principal. i am unable to find the current rules for changing my articleship.I stay in Chennai and i want to continue my articleship training in chennai only. Can i do it?
and i want to know about the stipent eligible for a student who has completed 2 years of training and has also cleared PCE Exams.
Given the current changes in articleship transfer rules, your case seems quite difficult. However since you are in Chennai, you can also visit SIRC to see if anything can be done.
Other details regarding articleship transfer you can find in my comment in this link
The stipend for Articled Assistants currently is governed by ICAI notification: Articleship Stipend Notification. The other details relating to stipend you will get in the article written above.
I am working as Assistant Audit Officer (Commercial Audit) in Indian Audit & Accounts Department (under Comptroller & Auditor-General of India). We do supplementary audit of State/Central PSUs u/s.619 of Companies Act, 1956. Can we get exemption from mandatory articleship training for doing CA course. What we have to get exemption?
I am working as Assistant Audit Officer (Commercial Audit) in the Indian Audit and Accounts Department under Comptroller & Auditor General of India. We do supplementary audit of State/Central PSUs u/s.619 of the Companies Act, 1956. Whether this profile/practical experience in audit is considered for granting exemption from undergoing articleship training for CA examination. If no, what is your suggestion, for getting exemption from ICAI.?
ICAI does not give any exemption whether it be articleship training or exam papers.
It gives exemption to candidates holding similar qualification from foreign sister bodies with which it has MoU eg. CA from UK / Australia etc would get exemption from practical training and certain paper if s/he fulfills certain conditions.
Other than this it gives no exemption ! Also for doing Articleship you cannot be a full time employee anywhere else! This rule basically translates that if you want to do articleship you will have to resign from service!
In your case I would suggest go for CWA (Cost and Works Accountant) administered by ICWAI. Under its new scheme – it also requires three years practical training – but those working in specified organisations are exempt from practical training – this includes central govt. organisations. For this you can check out ICWAI link.
The CWAs are also authorised under certain Acts to do Audit – like the Central Excise Act, VAT Act of certain States etc. However they cannot do Tax audit or Statutory Audit.
Apart from that you can do AICPA (CA of USA), Certified Internal Auditor and CISA. All these courses are administered from US. You can also check out finance accounts related courses. I guess that for doing CPA no training is required – however it does not have recognition in India – though it is much valued in foreign countries like in Middle East, SE Asia etc.
My suggestion would be that go for CWA. It is equally valuable in India – and would also count as a professional qualification in your service career. Apart from this, I guess that you must also be having Departmental Promotion schemes that is useful for accelerated promotions. Good Luck!
Your another option is CS (Company Secretaryship). But this is more on the legal side of corporate matters.
In this there is fifteen months practical training – but exemptions are available. Exemptions are also available for exam papers.
More details can be seen at the ICSI website
I am also working as an Assistant Audit Officer (Commercial Audit)in Indian Audit & Accounts Department (under Comptroller & Auditor-General of India) for eleven years now. I had passed the Department Examination viz., Section Officers Grade Examination (Subordinate Accounts Service Examination) and Revenue Audit Examination. I have M.Com., M.B.A.in Finance (from IGNOU) and CIA from the IIA, USA. At present, I am preparing for CISA (ISACA, USA) and CFE (USA).
At present, there is stagnation in my department and there is very little possibility to go up….
With these qualifications and experience in various types of audit in PSUs and of course my age (39 years), can I get opening in Private Sectors especially in Big Fours?
What may be useful is your experience in audit, and the CIA (IIA) qualification. Other qualifications like MBA (Ignou) may not be of much use. CISA / CFE is useful only if you have exposure in such works. CFE is definitely in demand with Big 4.
Also experience in Audit of PSU would be useful if that included sector specific ‘brand’ names. Usually what counts with experience is sector specific expertise and also knowledge of accounting standards / IFRS, and in audit of MNCs matters like knowledge of SOX is definitely useful – and all these apart from certain taxation matters like Transfer Pricing etc.
I would add that in matters of audit in private sector in India – it is the CAs who are the bosses – as they are statutorily given the powers to sign various kinds of audit reports. (you can compare a CA who is partner of audit firm as your IAAS officer! – the private sector is even more hierarchical – but they do have fancy designations!) Without the CA qualification in private sector your career progression would (in the audit sphere) most likely fit in the internal audit work.
Bigger Audit firms have much work in the area of internal audit. Also, more than in India (which is a heavily administered nation) such internal audit work is also very much in demand in Gulf countries and elsewhere.
Also its not just the Big4 / Consultancy / Audit firms, but also Big Private companies who have their own internal audit departments (like Reliance etc) – you can also keep such options open.
I would definitely say that you should give it a try. Get some good placement consultant to advice you on this matter. And if you are ready to take risk and willing to fit in the private sector corporate culture – then you set your own limits of success.
Please clarify as to what is the meaning of “actually served”. Does this also include the Saturday / Sunday off as well for the purpose of this Act / Notification. Does the 1095 calculated days mean actually served days (inclusive of weekend offs)? Clarity on the above would be very helpful.
Thanks
Anindita Kharoo
The concept is actually that of ‘earned leave’. For every 6 days of work, the article earns one day leave. Consequently, he is deemed to have worked 7 days. So in a week, he would be considered to have worked even on a Sunday – even thought that is a holiday.
Simply stated, where the word used is “Holiday” / “Weekly Off” (the latter term is not used by ICAI) – it is deemed that the article has worked on those day. The word “actually served” therefore includes holidays. For that matter, if in a week, there are three holidays – it is deemed that the trainee has worked on those days – and they would be counted as part of “period actually served”.
However with the same logic, if the article takes a continuous leave of 40 days – then all Sundays and other holidays falling during those 40 days of leave would be considered part of “leave”. So the period one is on leave he does not earn any leave.
Hi Anup,
i would like to quote an example from tha training guide of ICAI:
Case I Days
A. Total number of days served (365×3) 1095
B. Less: Total leave taken (other than weekly holidays) 188
C. Actual Period served 907
D. Entitlement of leave (1/6th of the actual period served) (907/6) 151
EXCESS LEAVE: (B – D) 37
In this example here part B. which is 188 days doesnt include weekly holidays. So technically speaking, what we earlier said is incorrect as we included weekly holidays in those leaves taken.
What is your say on this!!
A detailed clarification would really help me in this case.
Thanks again
AK
As I wrote in my previous reply, “actually served” includes holidays. However if the leave is a longer period, then the leave period would include holidays.
If you are on leave for say 40 days continuous and in between there are 6 Sundays, and 3 Gazetted Holidays – can you say that you took leave for 31 days and were on work on those 9 days of holidays?
If you still have confusion – I would suggest write an email to Deputy Secy of your Regional Council.
SIR,
I want to do industrial Training.However I am running short of 9 days for the minimum period of 9 months.What shall I do now?? Plzz reply urgently its serious.
There is nothing much you can do – except request your principal to release you with 9 or 10 days backdated – so that you still remain eligible for the industrial training.
(As per rules you need to intimate in writing to the Principal one month in advance of your intention of going for Industrial Training – however, since the time frame has passed – the discretion is now in Principals hand – otherwise – no one can deny request for termination for going on industrial training)
I understand, that the termination letter has to reach within one month of issue of the letter. So you can still ‘manage’! (However do check out this if the institute has updated / reduced the time frame)
sir,
My Employer treats us (articles) in a very bad manner.He has ditched me.He gave me assurance for study leave for 6 months .Many times he himself said to other clients in front of me to get their assignments done quickly for I will be on leave.Now Suddenly he turned against me & completely denies that he had gave me such words.Moreover right from the beginning I have worked for than 8 Hours a day .They dont maintain such record.Now Iam in dilemna what to do??? At that time transfer was allowed & he knows that very well and there was no article in his firm at that time specially during september season.Moreover he threats me by saying that If I will not come to office then I will ruin your career & will not sign your examination form.
Now I need your advise .Plz help me……
Thanking You.
I dont think you can do anything in such case.
I would suggest finish the articleship quietly. Get whatever leave you can manage at the end of your training duration.
Keep reminding him of your plight – and – praise him for anything professional expertise that he might be having. But keep your efficiency in your work – quality of work at your end should not be a matter of question. (Sign with date the working papers on audit etc work that your might be assigned – if he is not maintaining any record – maintain your own record).
In many cases, unfortunately, due to their ignorance, the Articles tend to be exploited by their Principals by not following the training rules of the institute.
However, the institute works for the members – not the students.
Regarding the leave rules, I went through it again – and yes you do have some relief! According to CA Amendment Regulations 2007 Notification issued by ICAI No.1-CA(7)/102/2007(E) dated 17-08-2007: the amended Regulation 59 (4) says (on page 7):
For the purpose of preparing for an examination of the Institute, the articled assistant shall be granted by the principal leave for three months or to the extent due, whichever is less, provided an application for leave has been made at least fifteen days in advance.
Therefore your Principal cannot deny you leave of three months. If he does not give this leave you can complain to BOS Noida and to the Deputy Secretary of your region. Granting leave over and above this period is his discretion.
This leave period is ‘excluding’ exam period. It doesn’t matter whether you are appearing in one group or both the group – you would be entitled ‘minimum’ three months.
The duration of exam ‘including’ breaks in between would be counted as actually served – just as if you are going to regular office. It doesn’t matter whether you pass or fail – attending the exam itself is counted as part of articleship.
Thanks a lot.
Hi,
I come from a non CA background and i am working as an HR for audit firm, i am working on leave policy for the firm and i wanted to know if CA firms have anything like policies and procedure for students who are pursuing articleship. policy and procedure for articleship is very important from the HR view point. i would want to know if anyone can actually help me in sharing any such policies so that i can use that as base and draft a fair policy for CA students in our firm.
The Audit Firm, its partners, its employees (including CA Students who are not Articles) can have any policy / leave policy as decided by the firm.
It is only those CA Students who are undergoing articleship in your firm – they would be governed by the rules of ICAI in all the matters. ie. Rules of ICAI would take precedence over your Firm rules when it comes to Articled Trainee.
Also, the Articled Trainee for purposes of training – may be working in/with your firm – but he is considered not ‘under’ the firm – because he is directly attached to the CA who is his Principal. (That basically translates – that he takes orders only from / directly from his Principal or the CA in charge of training)
The rules for the CA Articled Trainee has been exhaustively documented in the Training Guide brought out by ICAI. It can be downloaded from this link:
http://www.icai.org/resource_file/15238trai_guide.pdf
When I say that the Articled Trainee is considered not ‘under’ the firm, I mean that as per the rules of ICAI – it is not the firm that provides articleship training. It is the CA as an individual who provides him training.
And that the CA is also partner of the firm is only incidental. Simply meaning, that if the particular Principal leaves the firm and opens his proprietorship or joins another CA Firm, his articles go with him.
Sir
I seek some help in my case…I want a transfer from my present firm (a mid size in metro) to a small firm at my native (city c)..Can i get a transfer as per regulation 56 (1) on the grounds specified on transfer of a working parent to another city?
However in my case, I am pursuing my articleship in city A and my dad works in city B (where his job involved travelling places to different cities and hence i registered myself in city A). Although my dad has now been transferred to city c permanently, where my permanent house is situated and now he wants me to relocate to my permanent place of city C..can this be a valid ground of transfer. Please help
Since you are doing your articleship in one of the metros – that means that it must be having the Regional Council of ICAI. I would suggest talk with the Deputy Secy/ Institute Officials directly.
The institute has kept with itself all the discretion – and in deserving cases is bound to allow transfer.
The rules say The articled assistants are required, in the first instance, to get the consent of the Institute before getting Form 109 signed by the Principal, in their own interest..
So make a proper written representation and take that with you when you go to the institute.
The other important points to remember that may be pertinent in your case as spelt by the institute:
Termination of articles be permitted on such other justified circumstances as may be deemed genuine by the Council.
No request for termination of articles is entertained from any articled assistant in general and more particularly during the first six months and also during the last twelve months of articles except as provided in the Regulations. In the event of termination, his articles shall not be registered in the same city.
The links to the amended transfer rules are:
Announcement 19-05-2009
Announcement 01-07-2009
Plz tell me how do we calculate leave ? The 1/6 scheme is still in force?
Reply by Anup: Have you read the article and previous comments? All is there in it. Plz go through it first – and then ask questions on issues that have not been dealt with in the article or previous comments. Thnx for understanding.
my sir makes me work for long hours, makes me pay the financial liabilities he is suffering from, have heard many scoldings from those people too and i have face many problems too which i am unable to speak out. my question to you is whether i can take a long leave from the office as i have an exam (not ICAI exam) for 3 months. what are the forms to fill and will i be able to pursue my articleship after my leave without loosing my present work credits?
What do you mean by “makes me pay the financial liabilities he is suffering from, have heard many scoldings from those people too”?
But anyway, to your question – If the Principal wants s/he can give leave to the article without any limitation of reasons. The only limitation is the maximum period of leave permissible by ICAI ie. 1/6th of period actually served. He can give such leave at one go. He can give it in small measures.
ICAI has only provided that in certain situations – if the article wants leave – then the principal cannot deny it. For example for preparing for ICAI exams.
So, leave in your case depends on your principal. You dont need to fill any form – but do need to give leave letter in writing to your Principal. Also, in your leave period – the Principal is duty bound to give you your stipend.
Maximum number of total leave permissible in a three year articleship is 155 days. And for a three and half year articleship it is around 180 days. If you take more leave than this – then you will have to serve that much days extra.
According to recent reports – the ICAI Council – in Dec 2009 – has decided to allow IAAS officers (the Gr. 1 of CAG recruited through Civil Service Exams of UPSC) to acquire CA qualification by passing the CA exams. The requirement of articleship training would be adjusted with their official experience.
http://www.business-standard.com/india/news/govt-auditors-can-now-take-final-ca-exams-directly/00/42/380237/
It is really not clear whether the ICAI wants those working in CAG to become CA !
http://www.financialexpress.com/news/ICAI-to-relax-qualifying-period-for-audit-service-officers/561112/
The report quotes ICAI President as saying – “In this case, one year work experience of the IA&AS officers would be recognised as equivalent to one year of practical training and the balance period of practical training has to be undergone by the officers under a practising chartered accountant”
Would there be any takers? Perhaps officers due for retirement who would want two years ‘study leave’ at govt. expense and independent employment thereafter! I thought that IAAS officers would take study leave to study at Harward / Yale and not training under practising chartered accountant!
Strangely, the report does not speak of intention of ICAI for providing CA qualification to Gr. B officers of CAG – who are the real executives doing audit!
Experience should be equated with Experience and
Education should be equated with Education…
The most rational decision would be to grant articleship training exemption to Group-B officers especially those who are working the Commercial Audit wing of IA&AD and doing all sort audit including supplementary audit as per Companies Act, 1956.
Interestingly, the decision to grant articleship training exemption only to IA&AS officers recruited through UPSC negate the very logic of equating experience against experience.
Another interesting thing is about excluding IA&AS officers those promoted departmentally but not by UPSC exam. This also speak of one sided allowance with narrow focus. The logic is not at all applied here.
If the CAG is interested in equipping the Indian Audit & Accounts Department with professionally equipped personnel, the right decision would be grant articleship training exemption to all personnel working in Commercial Audit Wing and put certain year of service not just restricting to Group-A officers recruited through UPSC.
To safeguard the public exchequer it is better to equip the government auditors (not just Group-A recruited by UPSC) with CA qualification by granting articleship training exemption.
But in India, only powerful people get only what they want not just interest of the society/common.
Allowing exemption from articleship training for IA&AS officers is a well-come decision. However, granting exemption from articleship training only to Group-A officers of IA&AD negate the very purpose of equipping the Government Auditors with professional qualification (Chartered Accountancy).
I could not imagine a situation when an army commander/General (IA&AS officers) having equipped himself with armory and technical skill for fight and his soldiers are equipped with just sticks. There is no logical support for the decision for allowing exemption from articleship as well as Intermediate examination to Group-A officers alone.
If CAG think that the Indian Audit and Accounts Department should be equipped with professionally qualified personnel, then the Group-B officers like Senior Audit Officers and Assistant Audit Officers, who are backbone of the department (IA&AD), should be exempted from articleship training requirement of ICAI.
Moreover, there should be careful thought about which wing of IA&AD should be giving this exemption. Naturally, the Commercial Audit Wing personnel who are doing performance audit and supplementary audit as per the Companies Act, 1956 should be granted with this concession.
I could not imagine a situation wherein a person who put his entire service life in Civil Audit where cash basis system is followed and having no application of Corporate Law, Taxation, and Accounting Standards is granted exemption from articleship training and intermediate examination of ICAI just he/she is IA&AS.
The educational standards and training requirements of ICAI should be upheld. As written by Mr.Kumar in the earlier comment, Education/Examination(UPSC) should not be equated with Experience. No one should be exempted from examination (intermediate) just based on experience. No educational bodies in the world do it just like this.
In principle, I accept the decision of ICAI to grant articleship exemption. But there should be broad focus by granting exemption from Articleship requirement of ICAI for equipping all the Government Auditors who have put certain years of service and having enough exposure to Corporate Law, Taxation, and Accounting Standards, Auditing Standards. The examination (CPT/INTER/FINAL) of ICAI should not be exempted for anyone based on non-documented experience.
I have been in Corporate finance for about 4+ years. I want to do a CA the only thing which I do not like is the internship/article ship. I am an MBA and would like to know is it possible to get an exemption.
There is no provision for exemption from Articleship Training except unless you are a CA from UK / Australia / etc. with which ICAI has MoU.
i would like to know that whether we can get any exemption from 60km distance for article ship from previous employer while transferring article ship.
From the date put on Termination Form upto the date put on the (re)registration form – one is not doing articleship. So the original articleship period gets extended by that much gap period.
My question is, – Is it mandatory for the company or firm to give or pay Stipend/OPE to a article trainee who goes on leave for a month(Final exam + Preparation)? or it is under the discretion of the management? or the leave balance can be compensated with the leave taken and can he/she paid on pro rata basis?
Pl clarify..
It is mandatory for a CA firm / Company under which the student is undergoing articleship, to pay him/her the minimum of stipend specified by ICAI even when the student takes leave for whatever reason. There is no concept of “no work no pay” for the Articled Assistant!.
So if the minimum stipend (specified by ICAI) for the Student is Rs. 1500 per month in Final year – and the student is actually getting Rs. 6000 per month as stipend – then in case of leave, it would be sufficient compliance of rules if he is given Rs. 1500 per month during the period of exam leave.
The only exception perhaps can be a situation where the Articled Student has taken excess leave (excess over prescribed period of leave for the whole duration of articleship ie. 3 yrs). In such case, the position of ICAI regarding payment of Stipend is not clear.
For example for a three period articleship, the total leave is around 155 days. So, if the articled student has taken 155 days leave by 30th month of his training, and thereafter asks for a further period of 1 month leave, then I guess, he can be put under no work no pay rule – because technically, excess leave taken = excess period of actual service that the articled student would have to work for completion of his articled service period.
Hi,
I found this blog to be really comprehensive. I’d like to commend you for doing such a great job.
I wanted to know if there’s any way I can check for vacancies for Industrial Training at companies. Also, how can I apply for Industrial Training abroad? I’m looking at Singapore, but I see no list of eligible firms.
You can check the companies empaneled with ICAI for imparting industrial training – http://www.icai.org/post.html?post_id=823 However, there is no list as such that would tell of vacancies.
Your source for searching industrial training opportunities can be:
1) Online job portals,
2) Companies that recruit CAs through campus placement
eg. http://placements-icai.org/imgs/Brief_Statistics-Campus-%20AS-09_Webportal.pdf
3) ICAI notice board and your own contacts
You asked for industrial training abroad – basically whether in India or abroad – there has to be a CA in that company who should be willing to take you for training. So, you have to find such CA first !
Also, as for Singapore – such CA has to be posted at Singapore! Find MNCs in India that have office at Singapore – and a CA who is working there willing to take you for training. I find that there is a linked in page for ICAI chapter at Singapore. http://www.linkedin.com/groups?home=&gid=2126208
Good Luck.
i will start indistrial training right now.. n my training will get over in march 2011. but my ca final exam is in may 2011.. so am i allowed to take a study leave from my company.. i still have not availed 90 days of my official study leave
You still have one year. I would say, prepare for exams bit by bit each day – say two / three hours each day. And get good industrial training.
Often by worrying about leave students tend to neglect their training – which is bad for training / exams / career. Better preparation for CA exams take place bit by bit – rather than in the two months leave.
Since your training would be over one month before your exams – dont worry about leave from now on. Even if you get one month leave in your last month of training that should be sufficient.
As per rules, your company cannot deny you the 3 month leave http://www.icai.org/resource_file/201announ1125a.pdf issued by ICAI No.1-CA(7)/102/2007(E) dated 17-08-2007: the amended Regulation 59 (4) says (on page 7):
For the purpose of preparing for an examination of the Institute, the articled assistant shall be granted by the principal leave for three months or to the extent due, whichever is less, provided an application for leave has been made at least fifteen days in advance.
However, my advice would be that your focus should be training & exams – not the leave. If you study everyday two / three hours – that would see you through the finals.
Hi ,
I have completed 2.6 years articleship,then i took leave for 6 months. Recently i got married and moved to Abroad.Now i am facing a visa problem here ,so i cant come for a year .whether i should terminate my articleship now or i can rejoin where i left or i Can get ATC certificate.
Firstly, as per the rules, you would have to complete articleship, whether within three years of joining or in extended period – ie. actual office of practicing CA will have to be attended for complete duration for completing articleship
Secondly, if you wish to finish the remaining part of articleship with your existing principal, then perhaps you should inform him on your situation. Else if you wish to do the remaining part with another CA, you can take termination from your current Principal.
Thirdly, ATC is given only when one has cleared Inter / PE-2 + full period of articlehsip. So, currently you are not eligible for ATC.
I would add that ICAI has now permitted students to do articleship abroad. And many of the previous rules have been relaxed to the extent that now one can do full period of articleship abroad. Go through point 12 of http://indiapoint.net/ca/2006/02/27/articleship/.
If you are in a country where there is overseas ICAI chapter then you can do the remaining period of articleship there – either as a secondment or a regular articleship with transfer – depending whichever option you find easier.
Sir, I am into my 2nd year of articleship and have taken one transfer during the period,that is because my Principal insulted my father and family without any reason. However, now my mother is transferred to a small town where it is not possible to undertake articleship. However,due to financial and other serious family problems,my family wants me to stay with my aunt who stays in another city and not where my mother is posted. Is it possible to get another transfer?
Till a year back one could take transfer without limit (theoretically), ICAI has NOT changed that rule. It has only added itself as a sanctioning authority to approve only those cases which it thinks to be genuine.
Technically, its possible to get transfer. I would suggest write a good representation and get it forwarded from your current principal.
However, my advice would be, that if you find your current city and current principal to be good enough, then better persuade your parents to let you continue with your current CA. I guess that if you remain by yourself in a city that would give you confidence in life to deal with any challenges. Also, you never know what your new principal would be like – afterall, each principal can bring with themselves new problems !
Thank you Sir. However all said and done I don’t know if my parents will be convinced to keep me here in Shillong. Now, for another help how can I clear my PCE without tuition. I am finding it very difficult to do so. Please suggest somethings in this regard also.
In self preparation, you would have to do continuous practice and revision. Self preparation definitely is bit difficult, as you are your own teacher and researcher. But the field of CA is about practice and more practice!
1) Take a topic and revise it four / five times. For practical question, clear the basic concepts by practicing and thinking.
2) Try to solve the practical question fully within a given time, with proper presentation and schedules.
3) Make notes – at least a short summary of one page for a topic.
4) Relate where required. For example if you study accounting standard and company law well, then a substantial part of your audit paper is done.
5) Plan for the exam early. For example, the provisions of Budget 2010 would form the basis of changes and amendments for May 2011 and Nov 2011 exam. So there is good enough time to prepare for the amendments – rather than waiting for the books to come out in Jan 2011 !
6) Many times ICAI uploads very useful files on its site – the actual physical publication may or may not come to the branch. So be on the look out of the relevant material
7) Last but not the least, do not fall prey to scanner kind of thing. Go through the whole study material – for each subject refer to an additional ‘good quality’ textbook. In some cases, you need to study only from the good quality text book eg. studying AS text may be highly boring – so in such cases, take up AS book of CA final of Taxmann etc. – they would contain application as well – that would help you understand with a better perspective.
8 ) And lastly some topics require mugging like the infotech papers – so no escape from it.
CA exams are not that difficult. It is the volume of study and the variety of subjects that makes it difficult. One of my principals used to say that these subjects should run through your veins and blood!
Keep a time-frame. Six to eight months of consistent study would be good enough to clear the exam with good marks. (dont believe those who say two months are sufficient – two months would be sufficient only for revision)
Sir,
Your reply was thoughtful.I contacted Newyork chapter but no proper response. I wil try to transfer my articleship or i Quit. Can u suggest me any course to study here for time being .(short term course like cisa or IFRS).Thank you sir
ICAI bureaucracy is famous for being client unfriendly. You should find CAs to talk with. I can understand your frustration, as transfer even within India can be a ‘nightmare’ – for one of my inter-regional transfer I had to correspond even with Chairman EIRC!
To your other question, you should consider whether you want to return to India to work, or you want to remain abroad for long term. If you have already cleared inter, and want to return to India and work here long term, then go for CA.
Else, if you want to remain abroad (USA) for long duration better go for CPA (which is the American CA and also popular in many countries, and I guess easier to clear compared to CA and also of short duration). You can also do CISA additionally, for which you are eligible.
For other details of finance courses you can consult: http://indiapoint.net/ca/2004/05/07/finance-and-accounts-courses/
Good Luck !
Sir ,
Thank you for your help.Within USA CPA course differs state wise, each state has different law in practice. I feel CA’s dont have much scope in USA.
I am trying to return India as soon as possible, in meantime i dont want to sit idle here.Like CISA do you know any other course .
In such case, I would suggest dont go after any “course”. Instead prepare for CA exams. Now a days, the ICAI website have put the study materials, Exam papers, RPT all of those – all that would give you a good practice for preparing for your CA exams.
Any additional thing you want to do, I would suggest that if you can, then attend seminars on IFRS. Dont waste your time or burden yourself by enrolling for additional courses.
Sir,
You are right, after talking to you i got some solution for this. Once again thank you very much .If u come to know, any course pl infor me. Now only i am bit relaxed.
dear sir i`m chirag mehta my articleship stared on 23rd july 2007 & for final attempt i had taken leave from 18th Dec 2009 during which i had taken 120days leave & 185 days for study leave & my articleship complete on 22nd july 2010 & my working hours 10.30 to 7.30p.m. so help me to calculate excess leave period
Hi Chirag. Looking at your situation, I feel that ICAI should frame more clear cut rules relating to discretion available with the Principal, and also make its rules more transparent in terms of hours and in terms of days.
However I do not understand, what you mean by “i had taken 120days leave & 185 days for study leave”, Because leave is leave – there is no differentiation whatsoever or for whatever purpose leave is taken. Even if its Study / Exam leave, it is leave.
So, does your total leave amount to 120 + 185 = 305 days?
My brief answer is as follows:
1) ICAI stipulates 35 hours a week. However for excess hours of work, the discretion to set off is entirely at the hands of your principal. You cannot apply the discretion at your own.
2) While ICAI counts work in terms of hours per week, it counts leave in terms of days!
3) So if your total leave is 305 days, and your Principal does not set off the excess hour worked per week, then you have exceeded your leave entitlement by 305-155 = 150 days.
(Set off means suppose you have worked 42 hours in a week – so the Principal would mark you present for a day, even if you are absent! – that means on record, you would be present – and therefore that one day wont add to your leave)
Since the details given by you is ‘sketchy’, I would say, get back with clear details:
1) number of usual working days in the week of your office (some offices follow 5 day week, others follow 6 day week),
2) what is the actual period of ‘total’ leave excluding the days of attendance at any event of ICAI (eg. 16 days of exam if you have appeared in all the eight papers would be counted as attendance. Similarly 15 days of GMCS would be counted as attendance; also attendance at ICAI seminar for n days would be attendance for n days)
sir in my office there is neither rule of 5 days/6 days & i had never attended any seminar & my GMCS corse is remain & total leave include 16days of exam leave
If you have appeared in the final exam from May 3 to May 17, 2010 – that makes it 15 days of attendance. So in such case your total leave is: 120+185-15=290 days.
Since in a three years articleship the max leave allowed is 155 days, you have overshot the leave entitlement by 290-155=135 days. So technically you will have to serve additional 135 days after 22nd july 2010 (provided you dont take any more leave. Any additional leave if you take would extend your articleship by that many days)
As you have written that your working hours is 10.30 to 7.30p.m.This makes it 9 hours. Deduct 1 hour for lunch – so that makes it 8 hours a day.
If it were 5 days a week – then your total week would consist of 5x8hours=40 hours. That does not entitle you for any set-off. (reason- as per ICAI the Principal does not need to setoff if its 40 hours!)
But if its a 6 day week (ie. you attend office even on Saturdays), then your working week consists of 6x8hours=48 hours. In such case the Principal *may* set off 48-35=13 hours. This is equivalent to around 2 days of work per week.
Now consider that in 3 years articlesihp period, there are 365×3=1095 days. That makes it around 156 weeks.
Now you have taken total leave of 290 days. This is around 42 weeks. So number of weeks you have actually worked (provided you dont take any additional leave) is 156-42= 114 weeks.
Considering that if your Principal is kind enough, he may set off 2 days per week. That amounts to 114×2=228 days.
Now, that means, if your Principal is benevolent to give set-off, then he can set off 228 days from your leave of 290 days. In that case, the actual period of leave taken would be 290-228=62 days.
If this is the case, then there is no excess leave, and your articleship would end on the due date of 22nd july 2010.
Goodluck!
As per ICAI circular:
http://www.icai.org/post.html?post_id=3220&c_id=240
# The working hours for the articled assistants should not exceed 35 hours in a week excluding the lunch break and normally an articled assistant be required to work during the normal working hours fixed for articled assistants.
# In case of the exigencies of work with the Principal, an articled assistant may be required to work beyond his/her normal working hours. However, under such circumstances, the aggregate number of working hours shall not exceed 45 hours per week. The requirement to work beyond 35 hours in a week should not be a practice but only in exceptional circumstances. Further, where the articled assistant is required to work beyond normal working hours, and aggregate of such hours exceed 35 hours per week, he/she shall be entitled to compensatory leave calculated with reference to number of completed working hours, over and above, 35 hours per week.
Edit: So, where I said previously that 40 hours per week would not entitle for set off, I was wrong. Infact, any number of hours above 35 hours per week would be eligible for set-off
sir my principal saying i had compensated by paying 4000/- as stripent & which is more than 1500 & 2000 for 1st yr & 2nd yr respectively
What your Principal is saying is illegal and void.
When you have signed the deed of articleship, you and your Principal is governed by terms of the deed of articleship and rules framed by ICAI.
The Article or the Principal cannot infer any additional obligations or impose any additional terms or restrictions other than the rules framed by ICAI. Also, the Article and Principal cannot enter into any additional or subsidiary contract! Any such additional contract – whether actual or implied or oral or written would be illegal.
w.r.t Stipend, ICAI only mentions that the 1000 / 1500 etc, are stipend that has to be paid, irrespective, whether the Article is attending office or taking leave (within permissible limits). ICAI does not put any upper limit to stipend.
So, if your Principal has paid you 4000, that does not mean that he can put any additional restriction on you. You would still be governed by the rules of ICAI – not by any rule framed by your Principal.
Just because your Principal has paid you more, it does not mean that he can infer any additional obligation from you.
Show him the ICAI circular:
http://www.icai.org/post.html?post_id=3220&c_id=240
And try to persuade him. If that does not happen, then, complain to the BOS / Central Council.
thanks sir for providing above all guildlines but what if principal has 1st declare date without concerning the above & now he wants to & apply to institute for the same i.e.22/07/2010. then whats procedure bcoz i had submitted certificate of services bcoz till now they were degree with this.thanks in advance
Reply by Anup: Couldn’t get what you want to ask.
what if principal has 1st declare date ??(what date? where?, to whom?, why?)
now he wants to & apply to institute for the same i.e.22/07/2010?? (what?, why?)
whats procedure bcoz i had submitted certificate of services?? (is this the one with exam application form? – so?)
bcoz till now they were degree with this?? (where? what degree?, how is it related?)
i would mean principal has declare 1st date by adding 133days i.e. completed in month of nov`10 & by reading all institute rules & by conveyance he wants to declare 22/07/10.
Yes certificate of services is which is given by ICAI before exam started for may 10.what is relevant of this certificate?
why it compulsory? what is the procedure to change date?
sorry my mean was disagree & nor degree
To your question, I understand the following:
1) Your Principal has agreed that your due date of termination 22-07-2010 would remain as it is
2) Previously he had in the Exam form written that your date of termination is in Nov 2010 by adding 133 days to your due date
In that case, there is nothing to worry about. The Certificate of Service (CoS) in Exam Form is an obsolete system being followed by the institute.
What matters is data filled in Form 108. If at all there is a query from Institute after submission of Form 108, the issue can always be replied that previously there had been an error as evident from records.
If my guess is correct, your record is here:
http://220.227.161.82/student_details.asp?SRN=WRO0239058
You can see that in ICAI records, your due date of completion is pretty clearly mentioned. So no need for tension.
sir,
i had attempted may 2010 ipcc & as results are awaiting i m free for two months i did not want to waste this two months so please suggest me what should i do
Reply by Anup: I would suggest that join some CA firm, you would get to know how that functions. It would also help in deciding as to with what kind of firm you would like to do articleship.
sir it would mean that certification of service has no importance if principal sign form 108 on 22/07/2010.
my other question is what is GMCS 15 days Course & what eligibility what it about?
I dont know what importance the CoS with Exam Form has for ICAI.
As for GMCS, it is compulsory to attend this 15 days course. This is conducted at branch level. It seeks to give inputs of management, organisation, personality development and interview skills to the CA candidate. It does not have any test. Under the PE-2 scheme, one can do it in the final year of articleship. If one does it in the final year of articleship, then its attendance is counted as attendance for purpose of articleship. Alternately, one can do 3 months residential course conducted by ICAI, and it incorporates GMCS.
Under the new IPCC, GMCS has been substituted by an Orientation Programme of 35 hours that has to be attended prior to IPCC exam.
I pass the IPCC- Group-I and second groups remain but how many days the start the articleship and my second group exam start nov-11. Pls. suggest the same awaiting foe your reply
If you have passed IPCC Grp 1, then you can join articleship training from tomorrow.
sir I mean that if principal sign form 108 on 22/07/2010 than other dates has no relevance
Reply by Anup: Yes. And as a suggestion, please improve your english.
Dear Anup Sir.
Its great that you help out the suffering students and by going through your replies, it feels very nice that someone is there to listen to us.
Sir, my CA has given me extension of approx. 8 months for leave taken by me for SY and TY B.Com, PCC and other occasional leaves.
He is not considering my request for set-off against overtime worked. My A’ship was supposed to get over on 14.09.2010, but due to extension it will end somewhere in April.
I have read that it is compulsory for CA to give minimum monthly stipend. But my CA has deducted leaves and gave stipend. Which means, I have not received stipend for eligible leave taken by me and also no stipend for attending ITT and PCC exams.
Is there any Regulation which makes it mandatory for CAs to give those stipend? I have read that Articles are not eligible for stipend for excess leave, but again it is also not clear as to they mut get stipend for eligible leave.
Please Help.
Thanks.
Hi.
Your principal should consider the excess work over 35 hours per week done by you. The ICAI circular is:
http://www.icai.org/post.html?post_id=3220&c_id=240
Regarding stipend, yes its compulsory for your Principal to give minimum monthly stipend (stipulated by ICAI) during the period of eligible leave.
So, if your CA is paying you a stipend of say Rs. 3000 per month, then during the period of eligible leave (if you are in third year articleship in a metro city), then you should get at least Rs. 1500 per month during the period of eligible leave.
This had been clarified to me by BOS in an email, where they said
Apart from that, for example Regulation 48 clearly states “no stipend shall be payable for any excess leave taken.”
http://www.icai.org/resource_file/14494student_manual_27.pdf This is clear implication that minimum stipend is payable during the period of eligible leave.
(I am forwarding that clarification to your email address)
sir,
i wanted to know that i have appeared for may 2010 exams.my results are awaited..i have appeared for just one group.i will be appearing for second group in nov. i have got selected in a very big firm. i will be giving second group of ipcc in nov. so when will my final examz will become due? shoud i join the firm right away as i have been told to join from july itself…please help me out.
Articleship can start only after passing the IPCC 1st group (4 papers). Firms can intake candidates for various roles. You can join the firm, and when the results are declared, get yourself converted to articled assistant.
To join as article, you should have pass in 1st group IPCC + 100 Hrs ITT (Computer training) + Orientation Programme conducted by ICAI.
As for finals – dont worry about it now.
i have completed graduation and now i want to do CA, but i feel very guilty about that i wasted 3 years. Is it possible to do ca after a long time, i thought about MBA but it is very costly. i want to make an independent career, so please tell me what should i do, should i go for ca or any other courses you remember which have good demand in job market.
Firstly you should decide, what you mean by “independent career”. Does it mean a career in Practice of Audit / Accountancy / Tax? If that is what you want to do, then CA is a very fulfiling career. However the course is not easy – because of its volume, and more than that, nearly 70% of the course keeps changing every 6 months in terms of accounting and audit standards, direct & indirect tax, company and other laws. So, its not just a matter of wanting, but also of passing the exam. If you can do that, and your family members are able to support you (stipend is in most cases meagre), then take up the course.
Alternately, if you have commerce background – open your own tutorial for 11th, 12th and CPT! Thats what many CAs are doing now a days after passing the exams.
Sir, i get my stipend in cash. Will it make any difference for appearing in exams? I heard that bank statement is required while filing form for ca final exams.
As per ICAI rules, you should get your stipend in A/c Payee Cheque. Bank statement is not required for exams. However, in case of problems / issues cropping up or ICAI taking up checking, then there can be problem.
Stipend by A/c payee cheque on time is an evidence that one is doing regular articleship. Stipend in cash or payment of stipend in bulk etc. are more indicative of dummy articleship.
Ask your principal to pay you by A/c Payee Cheque. If he refuses (some CAs try to save 2 or 3 rupees on Cheque relating to current account!), then write an email to bosnoida@icai.org with details of SRN and your Principal including his email & telephone number. Most likely your case would get solved.
sir,
I am a student of IPCC.I’ve given my exams in may’10. I want to complete my articleship from abroad specifically from singapore. sir,could you please help me ragarding the procedure of training outside india and also in which countries CA articleship is permitted.
thanks in advance!
regards
akansha
Plz go through Point 12 of http://indiapoint.net/ca/2006/02/27/articleship/
Also, ICAI has opened chapter at Singapore, so one can do regular articleship at Singapore also. Contact details of the Singapore chapter can be found at: http://www.icai.org/post.html?post_id=1373
Thank you so much sir for your immediate response.I contacted Singapore branch but they said articleship is not possible there right now.Could you please tell me what should I do now? Where I should contact regarding this?
As per student journal Jan 2010 http://www.icai.org/resource_file/17807student_journal_jan10.pdf, the President ICAI wrote:
I have good news to share with you especially with the students aspiring to do their articles abroad. The Council in its recent meeting had decided that our members holding Certificate of Practice with their principal place of practice abroad would henceforth be eligible to train articled assistants abroad in terms of Regulation 43, in the same manner as in India, provided he has also intimated an address in India.
For articled assistants, similar provisions for Secondment and Industrial Training would be available. Paid Assistants would also be eligible to train one articled assistant
I remember having read somewhere that this is applicable in all places where ICAI has a chapter. I would suggest that in this matter contact bosnoida@icai.org
Hi,
I am also trying to find out an answer for doing articleship in Singapore for my wife. Did you manage to get any more info ?
I guess the things are still under process at ICAI end:
http://www.icai.org/post.html?post_id=6107&c_id=219
I want to do my articleship in singapore.I appeared for ipcc both groups in nov 2011.can i do it?what is the procedure for the same?i am a student from india. Kindly help
Plz read: http://indiapoint.net/ca/2006/02/27/articleship/#toc-12-articleship-abroad
Sir,
I am a student of class 12 of west bengal board, after +2 i want to do B.com and CA also, i wanted to know that after passing inter, do i need to wait till i complete my B.com for starting my articleship ? and sir i also want to know that where is your office ? sir i am eagerly waiting for your reply.
thank u Sir.
Now a days, you can join CA after Class 12th. You have to appear in CPT exam, pass it, and pass 12th.
Thereafter, you join inter, which is now called IPCE. In that you have to:
1) Clear Group 1 (4 papers)
2) Do 100 hours computer training (ITT)
3) Take orientation course of ICAI 35 hours (one week)
On finishing the above, you can join articleship. You can do articleship along with your graduation (there are certain conditions attached)
As for other latest changes, you can read: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/
Thanku Sir,
Thanku very much sir for helping me out.
i am a ipcc student i wanted to do orientation programme but the institute here told me to call after a certain date on which they will tell the date of issuing the application form, later when i called i was being informed seats are already filled what can i do..
many students like me are suffering from this problem from the institute they are giving priority to those who study there, this problem is there for almost 2 months, can there be a solution..
Currently ICAI does have problems of infrastructure. However, if you feel you have been discriminated then write your complaint with full details to:
1) http://www.icai.org/help/ and/or email to bosnoida@icai.org
2) send email to chairman of the regional council to which you belong.
3) write separate emails to members of central council of your region (only elected members, not the nominated ones):
http://www.icai.org/post.html?post_id=1525&c_id=237
Put your case properly with full details, your grievance would surely get redressed.
Sir i am a PCC student. My final CA 1st attempt is due in Nov 2010. We have an obligation of completing articleship before appearing for the exam. However, I haven’t received Cheques from my principal for the earlier leave period. will it cause a problem when i fill in Form 108? What if i skip this attempt. will it then be counted as my 1st attempt if i go for May 2011?
If you have not received your stipend for your eligible leave period, then you should demand your stipend due to you as per rules of ICAI. If you are waiving your right to that, then there is nothing to say on it. It would not cause any problem as such in Form 108, except that you and your Principal would be signing a wrong declaration.
Usually the problems occur, if suppose you send your Form 108 after say 6 months of completion of articleship – in such cases one would have to send all details. If you send it in time (ie. within one month), then there is no problem.
As for attempt, for Final there is no limit for appearing in the exam. From recruiters point of view, its difficult to say. Generally the attempt is taken as the first eligible attempt.
I guess, your focus should be on passing the exam – not on ‘first’ attempt. Many times student gets disoriented and focus on these things that they end up with bad preparation. So, if you are confident, make preparation – even if that means for one group. Your focus should be on passing exams, not on ‘attempt’.
Hi sir,
I cleared My inter Two years back but i didnt get 1st group marksheet. Now for applying CPA i need Marksheet. Is it possible to get it now.
Yes you can get the duplicate marksheet. You have to send request for that to ICAI with prescribed fees. The details are at:
http://www.icai.org/post.html?post_id=653
sir, i heard about a course through advertisements and friends which is ICA-CIA (industrial computer accountant – Certified industrial accountant) which is of ten months, i went there and found detail about the this course. This course is based on computer accounting with possible actual documentation ITR,forex management, etc they say. I think in articleship students learn in three years and in this they teach us all work relating to accounting in ten months. I have seen many banners and adverisements about this institute and programme conducted by professionals CA/ICWA.
So what you think should i join this institute they also guarantee for placements after completion of course.
ICA-CIA is a private institute and is in no way connected with ICAI (Institute of Chartered Accountants of India). It depends on your career aspiration and abilities as to what you want to do in life. To your question no comment or advice can be provided.
Sir, recently i visited ICAI website and found board of studies announcement that CPT Economic paper-3 syllabus has been revised, i am having 2009 edition as i registered in that year. Now from where can i get latest edition of book. they announce that for december 2010 CPT exam we have to refer latest edition but i am going to appear in september 2010 online exam and for this exam which edition of book required they have not mentioned.I tried some helpline nos but i dont get any response may be temporary out of service.
If ICAI says that new syllabus to be applicable from Dec, then in Sept, they would ask from the old syllabus. New edition books can usually be found at Branch / Regional office. If you live at a place where Branch / RO is not located, then directly contact your Regional office for your new edition, if you need it. You can also write to Sh Vijay Kapur vijaykapur@icai.in who is Director (BOS) – but first contact your RO and send an email to bosnoida@icai.org in this matter.
As per ICAI announcement, the revised Economics study material “…the 2010 edition of the Economics Study Material shall be applicable for all forthcoming examinations (till further revision is carried out) including the Online examination to be held in September, 2010.”
http://icai.org/post.html?post_id=6218&c_id=219
i want to know that i have to complete my extended articleship period with my present principal or we have option to complete it with new one.
My extended articleship period is on account of gap in rejoining my articleship from 1sr principal to another.
someone have told me that we have to submit fresh 103 form for this extended period.
You dont need to do anything. When you have re-registered, then in your re-registration letter issued by ICAI there would be something like “…the date of registration has been taken as dd-mm-yyyy for the balance period nn days, mm months, y years.
Just add the balance period to the date – and you will get your articleship completion date. Thereafter send your Form 108.
This would be the case if you have not taken ‘excess leave’ However, if you have also taken excess leave – then add that excess leave to the date you calculated in the previous para.
Sir,
I joined my articleship on Dec 19, 2006 and as per the period of 3.5 years it will be completed on June 19, 2010. But i have excess leaves of 397 days. I want to appear in November 2010 final exams. Am i eligible for the attempt. Please sir reply as soon as possible. Thank you
Eligibility conditions for appearing in Final exams of Nov 2010 are as follows; (Please determine your eligibility by necessary calculations)
7 (a) ELIGIBILITY CRITERIA:
i) you must have passed the Intermediate or PE-II or PCE or IPCE examination; and
ii) you must have obtained the Final Registration Number from Board of Studies; and
iii) you must have completed prescribed period of 3 years or 3 1/2 years of article training as on the date of filling the form
or
you must be due to complete the prescribed period of 3 year or 3 1/2 years article training including excess leave, if any, on or before 31st October, 2010
or
you must be in service as on 1st November, 2010 and serving the last twelve months of article training including excess leave, if any, and due to complete 3 years on or before 31st October, 2011.(for PEII students and PEII students converted to IPCC)
or
you must be in service as on 1st November, 2010 and serving the last six months of article training including excess leave, if any and due to complete 3 1/2 years on or before 30th April, 2011(for PCC students)
or
you must be in service as on 1st November, 2010 and serving the last six months of article training including excess leave, if any and due to complete 3 years on or before 30th April, 2011(for intermediate students)
or
you must be in service as on 1st November 2010 and serving the last 12 months of article training including excess leave, if any, and due to complete 3 1/2 years article ship on or before 31st October, 2010 (for students converted from PEII to PCC as well as students converted from PR II to PCC and then to IPCC)
If you have taken termination of training due to any reason, kindly ensure you re-register for training immediately in order to be in service as on 1stMay 2010 else your eligibility to appear in May 2010 Final Examination shall be doubtful.
The Council has resolved that a student who is otherwise eligible to appear in Final Examination shall not be required to be in service of articles/audit training on the first day of the month in which the Final Examination is held, but such relaxation shall be confined only to the first of such permissible examination (for PEII students) (i.e. the final examination in which a student shall become eligible to appear in the final examination for the first time only but not thereafter).
In other words, it is clarified that a candidate who is otherwise eligible (i.e. passed PE-II examination, registered for Final course, completed 2 years of articles training without any excess leave as on 31-10-2010 and to appear in Final Examination may not be insisted upon to be in service of articles/audit training as on 1stNovember 2010 provided his permissible appearance for the first time in the Final Examination is for November 2010 (and not thereafter in subsequent appearances) .
7 (b) As per Regulation 29A. (b) (ii), the candidates of Final examination can appear in the last 12 months of their training period. Hence, the candidates eligible to appear in the Final Examination to be held in November 2010, subject to other requirements, need to have completed 2 years of training without any excess leave as on 31st October 2010 and be in service as on 1stNovember 2010
7 ( c) As per Regulation 29 B(i) ,and in accordance with the resolution of the Council under Regulation No. 205 the candidates of Final Examination can appear in the last 6 months of their article training period of 3 1/2 years. Hence such candidates eligible to appear in the final examination to be held in November 2010, subject to other requirements, need to have 3 years of article training without excess leave as on 31.10.2010 and in service as on 1.11.2010.
Sir,
I have cleared my 1st group of IPCC in may 2010. I want to start my articleship but my friends are saying that i should wait till november for my grop2 exams because i will need leave for atleast 1 month for studying for 2nd group so what are your suggestions to join articleship now or later..
and i have one more query to ask you that is it that big4 companies do not give scope for taxation and other aspects for practice except for statutory audit and if i want to go for mid sized firms between borivali to andheri which firms do you suggest to work with.
i will wait for your reply,
thank you.
Joining articleship, and also preparing for exams depends on ones abilities. The earlier you join articleship, the earlier you become eligible for appearing in final exams.
Join a firm which has work, and where you feel comfortable. Visit a few firms and talk to CAs. Even though there is a big hype about Big4, the biggest frauds also happen in cases of Big4 !
Big 4 also has vacancies for taxation – it really depends on firms. http://indiapoint.net/ca/2006/02/27/articleship/comment-page-9/#comment-621
As for firm locations in Mumbai, I really have no idea. The best way is to start from the noticeboard at the ICAI Regional Office.
thank you sir for your kind reply.
Sir pls u tell me the all rules bcoz now i pass the may-2010 exam and now i’m eligible for articleship plz reply. Thanks Sir
Visit ICAI branch. Tell them that you have passed the IPCC, and ask for the articlehsip form.
Meet the CA under whom you want to enrol as articled assistant. Decide on a joining date.
The rest your CA (Principal) will guide you regarding the forms to be filled.
sir,
i have passed ipcc exam may 2010.
now i want to join articleship in pune but i m confused as to which firm should i join. could u suggest me which kind of firm will be good so as to enhance my skills keeping all the points in mind as to leave for final studies and exam. please reply soon
Read this:
http://indiapoint.net/ca/2006/02/27/articleship/comment-page-3/#comment-251
Sir, Plz tell me the last date of joining articleship training. i cleared 1st group and i also i dont want to delay my final exams.
There is no last day of joining. If you are from IPCC, then to be eligible for finals, you should be Serving last 6 months (including excess leave, if any) of articled training as on the first day of the month in which examination is held.
ie. your first attempt would be due during last six months of your articleship training.
http://220.227.168.109/20131announ060810b.pdf
dear sir i wanted to ask that who is entitled to sign CA Exam form? I’m currently pursuing my article training…. so i wanted to ask can i get my exam form signed from other practicing CA other than my principal?
If you are still undergoing articleship, then its your Principal who will have to sign the form. If your articleship is complete as on date of signing the form, then any other practicing CA can sign the form.
Sir,
My articleship period ends on 18.06.2010.
But i have the extension of 4 months. Can i complete my extended period of articleship under any other CA? What are the forms and formalities for that? Should i have to take 109 form my current CA? Am i eligible for Nov. 2010 final exam? Please reply as soon as possible? Waiting for your guidance.
1) Your eligibility criteria would depend on the stream you are in:
http://220.227.161.86/20131announ060810b.pdf
2) Since you are still undergoing articleship, you need to be ‘in service’ of articleship when you are filling the exam form
3) If you want to do the balance period (excess leave period) with another CA, you can do it – but you will have to go through the formalities of Form 109. That means ICAI will have to approve – and that it is certainly not going to allow – as only last two months are left.
Dear Sir,
Firstly i m very glad to find you on google like an angel to all suffering article.
Dear sir, i want to join industrial trainee and i have given 3 months notice in my office as well, and the notice period is ending on 31st august 2010. But since my CA final results were negative, now the problem is i cant go on industrial training till 22nd november 2010. So is it possible that i take termination from my principal on 31st august 2010 and than join industrial trainee after 22nd november 2010.
Doubt is actully i have heard that once you take termination than you have to reregister yourself within 30 days with someone else.
I have tried asking in the institute but there was no clear reply.
To sum up my query is that will it be necessary for me to register for industrail training with some company within 30 days from the date of termination of articles.
Regards,
Anurag Rai
While there is no bar that the student have to rejoin / re-register within 30 days of termination – in your case, there is another problem. Since you are appearing in the final exams, you should be serving on the first day of the month in which examination is held. So that means your status should be enrolled (and not terminated) as on 01 Nov 2010.
Thankyou very much for your kind help. Now i have a clear picture and i can take decision.
Sir I have started my articleship as on 01-03-2010 and now i want to take transfer..
Q.1 Will I have to inform the Institute as regard transfer of articleship before getting FORM 109 signed by my principal?
Q.2 What other FORMS are to be filled in to have my articleship registered under another CA ?
Q.3 When should i get registered for CA Final year as i have cleared my second group of IPCC in may,10 ?
Pls do reply.
Since you are in the first year of articleship, you can easily take transfer
1) You do not need to inform the institute. See point (12) of http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/
Directly send the Form 109 to ICAI, and enroll with another Principal with whom you wish to continue without waiting for the termination letter – as that would arrive in due course
2) You will have to follow the same procedure as you did while enrolling as article with your first Principal – except that no fees would be payable in this re-registration
3) Have you not registered for finals? Do it at the earliest – there is no timing or date restrictions.
Thank You so much for your kind reply..
Dear Sir, as regard point no. 2 ,
I have to ask in What time FORM 102, 103 & 112 duly filled in by my New Principal will have to be sent to the Institute?
And Sir if i get registered for Finals after i get re-registered as an article under another CA, Will there be any problem ? Like my Finals will get postponed ?
Sir please clarify.. firstly will I have to sent FORM 109 and then after getting reply from the institute as regard termination of articleship, i have to do the further proceedings of re-registration of articleship under my new Principal?
one more query is that what is FORM 120 and for what pupose it is used ? In that form it has been written that one can not take transfer during First Six months of articleship..
Regards Sunaina
1) You will have to fill all the forms again ie. 102, 103, 112 – all of them
2) I guess whenever you register for finals, it would be due in the last 6 months / 1 year of articleship, depending on which stream of training you belong
3) Since ICAI has relaxed the rules of transfer in first year to ‘without restriction’, you need not wait for the termination letter from RO – that would happen automatically. Just send form 109, and then join the other firm and send all the forms ie. 103 & 112 along with photocopy of form 109 that is with you to RO (Regional Office)
4) Form 120 is not application in your case. Form 120 is used in cases, where the Principal would refuse to sign Form 109 even when there are genuine reasons. In that case, the article may terminate the articleship by himself. (And usually such cases are extreme cases – mostly for theoretical / legal purposes, and I guess if ever if anyone has used Form 120). In the case of Form 120, the article fills the form and sends it to ICAI along with copy of request of termination that he had submitted to his Principal. ICAI would thereafter refer the same to the Principal to issue for 109. And even if thereafter, the Principal does not issue Form 109 within the time stipulated by ICAI, then the date mentioned in Form 120 by the student is taken as date of termination.
Thank you sir for your kind advice..
Sir i just want to know that the leave taken during PCC examination is counted in leave (ie 180 days as allowed by the institute) or articleship period? I have joined my articleship from 1/11/2007 and still working under same principal. I have taken leave for my bcom and PCC exams which comes to around 8 months. I have worked for 25 months. So for how many months i still have to work more?
Leave taken for whatever purpose – even for CA exams – is counted as leave. Only the appearance in exam ie. the 10 – 15 days the exams are held (including intervening gaps) is counted as part of articleship period.
So, considering that your 8 months include actual appearance in CA exams of say 10 days, then your leave is 7 months & 20 days. That makes your excess leave period to be 1 month and 20 days. This is the period you will have to work more.
Do your exact calculations taking the actual figures of days as applicable to you and read this: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
Thanks a lot for the answer
Also I want to ask that can I join some company for Industrial training now?
Read: http://indiapoint.net/ca/2006/02/27/articleship/#toc-11-industrial-training
I will complete my articleship on 30.04.2010.. Being a Final Ca student am i eligilbe for Industrial training if my boss provides me credit of 30 months for period actually worked(incl. of 180 days of leave allowed by institute)?
30.04.2010 ?
Details relating to industrial training:
http://indiapoint.net/ca/2006/02/27/articleship/#toc-11-industrial-training
Sir if I terminate my articleship today for joining some company ie for Industrial Training then is there some time limit within which i should join the company? For eg: I terminate on 25.08.2010 and I join some company for industrial training on 25.09.2010(after a month from termination) then is it fine? Because i have already terminated but still confused which company to join..
There is no time limit as such for re-registration. Search a good company. A few weeks doesn’t matter. (Even during my articleship, due to unforseen circumstances, during transfer I had taken a gap of nearly one and half month.)
Thanks a lot for your response.
I want to know that whether any other form or letter is to be submitted along with form 109 for termination. I am terminating as joining a good company for industrial training.
No other form or letter is needed.
However as a good practice a covering letter preferably signed by the Principal is usually sent, This letter states that the article was in the firm from …date to …date, and s/he is terminating articles from …date. [If needed, then reason of termination can be given]. And that the records at the ICAI end be updated, and confirmed.
This covering letter also mentions the attachments being sent viz. Form 109.
Sir, I am going to give my IPCC first group in may 2011, can i take ITT classes after giving my first group exams and , i have to submit any application for that? actually i am worry about my graduation exams which is in june2011. so,can you advice me about all this.
As per recent decision of ICAI as communicated by President ICAI in Sept 2010
Is there any restriction for register under Blood Relative for Articleship ?
There is no restriction. One can do articleship under one’s Dad / Mom / Brother / Sister / or any other relative.
sir i completed 2 year 6 months articles,now i got government job, because of my financial problem i decided to go for the job my principal also willing to give termination. will institute accept my request for termination i am PE-11 batch
please give me answer
If you terminate when 6 months are remaining and join Govt job, then you will not be able to appear in the CA exams.
There should not be any problem to the institute in giving you termination – you just have to attach your appointment letter with the covering letter that goes with Form 109, citing the reason for termination.
Also, while you are in govt job, you wont be able to do remaining part of articleship just by taking normal leave like EL (or even LWP !). You would have to take the “Study Leave” that a govt official can take, and along with special permission from Institute to complete the remaining duration of articleship.
Now that you have got a govt. job, and if you dont intend to do CA any longer, then you have nothing to worry regarding termination – as Articleship is not a job (many students just leave it like that – and in due process their name get removed from registers of ICAI).
But if you intend to finish CA at some point of time, then do the necessary process required for termination
what are the forms to be submitted after completion of articleship
Reply by Anup: Plz read the article http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-6-forms-on-termination
Sir,
I am working for a firm where there is more audit of indirect tax i.e. VAT Audit. Here we dont get any guidance about Income Tax or any other Tax as there is no staff and my principal is not available always. So can I get transfer to learn something more other than this. Is this justified reason for getting transfer? And my sir also dont pay me stipend on time he pays much latter
I gather you have already completed first year of articleship.
I think hardly there would be any CA who would be able to provide you with exposure to all the fields. The reason is because the field of finance is so wide, and also because the nature of clients – that usually CA in Practice tend to focus on certain fields where he gets majority of clients.
It is for this reason, that (in my opinion) one should work under at least two to three CAs to get the variety.
Even VAT Audit is a very interesting area. I remember apart from the usual VAT, (during articleship), I had got opportunity to do VAT audit and file VAT returns of big Steel Co. and another one of a mineral exporter. And the variety of papers were mind-boggling including papers relating to Foreign exchange!
I would suggest that if your Principal has CA friends, who have work in Income Tax or Central Excise or Service Tax – talk to them. And then discuss the matter with your Principal if he would lend you to them for a few weeks for you to get exposure. (This is often a normal practice among CAs in certain places). If your Principal is Partner of a Firm, then you can also check with other Partners of that firm.
As for “guidance”, hardly a few CAs might be giving guidance to their Articles. Although its called ‘training’, in reality its on-job from day one. So, you have to be on your own. Some bigger firms may provide periodic in-house training or allowing their articles to attend Seminars (like my Principal would take me along in seminars organised by IT Dept or by ICAI or even taking me to hearing of ITAT)
As for transfer – irregular payment of stipend can form the basis of transfer. However, as you might be aware, the rules of ICAI are pretty confusing. So if you read the latest announcement of ICAI relating to transfer, on one hand it lists “irregular payment of stipend” as one of the reasons http://icai.org/resource_file/19592announ10698.pdf However at the same time, it says “request for transfer not accompanied by consent of Principal shall not be accepted”. Given this situation, would your Principal forward to ICAI this basis of your transfer?
I would suggest if you can find willing CAs and your Principal does not object, then go for the route of taking training under CAs around you. This will also give you variety and save you from unnecessary paper work. Else you can take the route of secondment. Secondment can be availed of for a maximum period of one year. If you are a Final student, and in final year of training, you can also go for industrial training.
Secondment Form: http://www.icai.org/resource_file/7526form_secondment_articles.pdf
I would like to know whether, i need to fill in Form 107, if i have an extension of 5 months. Currently i m in C.A. Final New Course. My normal attempt is in May 2011. Also can i pursue the extension period of articleship under a new Principal, or i have to continue my arcticleship under the same Principal only.
As per the rules : “The supplementary deed in duplicate along with Form No. 108 for the period already served, should be sent so as to reach the office of institute within 60 days of expiry of the normal terms of articles.” This procedure is valid only if there is no break ie. you are continuing articleship with the same Principal. For transfer you will have to follow the Form 109 route. However, given the current situation, unless you are covered by one of the clauses of Transfer, ICAI would not permit transfer for 5 months of training in final year of articleship.
Respected sir, i have cleared pcc and have served articleship of 2 years. right now i am in extreme situation. my principal is not giving me transfer nor terminating entire articleship. it is not possible on my end to serve him as i have shifted to my home town in Dhule. i am not going Pune since 1st aug 2009. right now i m working with another ca in my home town. neither institute is helping instead of writing them. sir i dont want to serve same chartered due to various reasons and he is compelling me to serve him at any cost. as per agreement my articleship has ended 2 days ago i.e. on 17 oct 2010. sir plz guide me in above matter. i really request you.
I remember replying to one of your previous similar question at:
http://indiapoint.net/ca/2006/02/27/articleship/comment-page-8/#comment-520
I must say re-read that reply.
Reading your case, I would suggest that please use your head in a cool manner. Neither your Principal, nor your current CA, nor the institute cares about your future. Its you yourself through your action, behaviour, and strategy have to work out a solution. My only suggestion would be go to Pune, meet your Principal. Discuss the matter. If there has been any problems from your end, apoligise for it. Its only on his signature that anything can happen in your case. If you want to be a CA, then there is no other way. Articleship is also about managing your Boss !
Sir I want to know that whether articleship done for Ca also Qualifies for the Training which has to be done for CWA or One(a qualified CA) has to undergo 3 yrs. of training for CWA
The three year training for the two are separate – it does not matter whether one has qualified the other course. However, while the articleship for CA is compulsory under any circumstances, in case of CWA, one can get exemption from the three year training based on work experience. Read this: http://indiapoint.net/ca/2009/04/21/cwa-a-better-career-option/
i have completed my articleship but it is extended by 182 days . can I do industrial training or i have to mandatorly do articleship training from my CA only
Plz read: http://indiapoint.net/ca/2006/02/27/articleship/#toc-11-industrial-training
i have completed 2 years of my articleship & like to work in a better firm, my principle will grant me to do so. But will the institute let me terminate from him & join a new & better firm ?
If your Principal is willing then go for secondment. If you are in final, then you can also go for industrial training. Other than these unless you have the ‘specified reasons’, the institute will not allow the transfer under the current rules.
i completed my articleship on 28 oct 10, now time to fill up form 108, but i’m little bit confused. i had taken a transfer in 2008, so i have worked 2.5 year under my current principal so while filling form no 108 what period i have to mention – whole 3.5 years period or this 2.5 years because i already filled form no 109
You have to mention the period of training under your current principal only.
Sir
I have cleared IPCC in may 2010 then I started my articleship on sep6,2010. Now i want to take transfer to Mumbai in a big firm. My present principal has no problem in that. So what is the procedure for doing so? Should I send a letter seeking permission of the institute before joining a new firm or should i join a new firm and then directly send the form no. 109?? Please guide Sir…Because I need to re-register for articleship in Mumbai before 1/1/2011 so as to be eligible to get admitted to RVG hostel Mumbai..Please help
As you are in first year of articleship, you do not need any permission from institute. Directly send the Form 109, and thereafter join the new firm and send Form 103 with photocopy of form 109 attached. You do not need to wait for termination copy from the institute
The transfer procedure is detailed at: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-procedure-of-transfer
Sir,
The principal under whom i was doing my articleship expired.Hence,does this automatically mean that my articleship is terminated?I work in a partnership firm.Can I get registered under a CA in some other firm?Is it mandatory that i should continue in this firm only?Further,my current firm is not eager to let me go and hence they are not signing Form 111-the service Certificate?They are also trying to pressurise me into signing form 103 within the same firm.however,i have not signed anything yet.What are my rights regarding this?what line of action should i take to intimate the institute of my termination of articles,period served and re-registration under ca of my choice?Please guide me..guidance needed asap.
Articleship training is under CA and not the Firm. In your case, your termination is automatic under Regulation 57 (1) (c) of CA Regulations 1988. It reads:
CA Regulations : http://www.icai.org/resource_file/7697announ1209b.pdf
Other details: http://www.icai.org/post.html?post_id=809
Given such situation no one can force you to continue with the same firm. It is upto you whether you want to join fresh articleship at the same firm or with another CA in another firm in same city or another city. In fact, given your situation, fresh articles can be entered at any place in India without restriction.
also …my current ca firm is threatening me that they’ll send an unsigned half filled Form 103 to the institute with some negative sort of letter…so what r going to be the repercussions of something like that?Please help
given such a pressurized situation..what if they dont even issue form 111..and is form 109 required also along with 111?
As a first step give a request letter for termination and issue of form 111 to the partner of the firm who is now in charge, with a copy to Secretary ICAI. Send the copy to the Secretary by Speed Post – and show it to the Partner that you have already posted the copy to the Secretary.
If that does not work, then report the matter with full details to http://www.icai.org/help/ under BOS –> Students Counselling.
You need only 111.
Thanks for the guidance..hope i can make it…can they issue a form 111 and form 103(with registration in the same firm) without my signature…will such a thing be held valid?
I dont know what you mean by “issue form 111 and form 103″.
Please read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
The only difference in your case would be that instead of form 109 it is 111 – and there is no notice period, as the event of termination has already materialised.
As for the other part, if they send an unsigned form 103 from their end, that would be professional misconduct. Though on such matters ICAI doesn’t really do anything (eventhough you wont get affected in any manner).
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-11-position-of-the-principal-member-of-the-institute
I would say you read the different articles on articleship written here (and also previous comments) to get a feel of how the things work.
http://indiapoint.net/ca/tag/articleship/
One more thing I would add that whatever paper work you do keep photocopy with yourself. Documentation of your case should be properly available with you.
Sir,
i started my articleship on 3-8-2007. Accordingly it was supposed to end on 3-2-2011. But i have taken leave of 194 days before 8-2-2010 and from 8-2-2010 i have joined industrial training…but according to the letter of the institute confirming my industrial training my articleship ends on 9-2-2011…is that ok?? also i want to leave this place where im doing industrial training as they are refusing to give me leave for CA Finals which are due in May 2011..so can i take this period of about 60 days from Dec 15 to 9th Feb as extension and then serve the extension else where
Did you have gap of 6 days between date of termination and joining of industrial training? Does the letter issued to you indicate excess leave separately?
As far as I know, transfer is not possible in industrial training.
I would suggest dont be in a hurry – finish training properly, and then appear for Nov. Things may get very hectic, and preparation suffers – and extension of articleship is another headache with all the additional paper work and form filling.
Dear Sir,
i have around six months of articleship left, however with excess leaves my articleship will be finishing in next August…Am i eligible to go for industial trainee. If yes, than do i need to first make an application to the institute or should i straight away fill the transfer form….
Please guide…
Thanking you
Regards,
Anuraag Rai
As per the rules:
1) No stipend is payable for period of excess leave
2)
Ref: Training Guide. http://www.icai.org/resource_file/15238trai_guide.pdf
Dear Sir,
my articleship is finishing on 16 april 2011 but with excess leave it will be finishing on 31 august 2011. Dear sir please guide me through the process as to which forms do i need to fill.
in your earlier reply u stated that i have to execute form 107 with same employer.My query is form no.107 is required to be executed at the end of articles ie in my case it will be on 16 april 2011..than i need to execute this form 107 with my the than employer or do i need to execute it now with my current employer.
Dear sir, if i execute it with my current employer than i will supposed to be serving that period and due to that my period for industrial training will fall short of 9 months.
Dear sir, please guide me through the process completely…with reference to the above mentioned dates.
Thanking you
Regards
Anurag Rai
1) You are not eligible for industrial training (the minimum 9 month period of industrial training has to be EXCLUSIVE of excess leave) ie. you cannot add the excess leave to calculate the 9 months
2) Unless you are covered by the eligible criteria of transfer to be able to take transfer – you have to continue with your present CA
3) At the end of your normal articleship period ie. in Apr 2011, you have to execute the Form 107 for serving supplementary articles with the CA who is your Principal on that date.
4) On that date you will also have to fill Form 108 – and thereafter send copy of Form 108 and Form 107 together to ICAI
Update:
It does seem that ICAI now a days allows for adjustment of excess leave with industrial training. Read the comment thread:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-15/#comment-3941
Dear Mr. Anup,
Please let me know the place (In ICAI’s website or in the act) where it is written that the gazetted holidays are allowed as leave as we are made to work even on those days. Please forward me the link so that i can present that in front of my principal.
That was provided to me as a clarification from BOS by email. The exact words were:
“Yes, an articled clerk is entitled for gazetted holidays.”
The practical problem is that the student cannot take it as ‘enforceable right’ in the sense of getting the Principal to act on such rules. Even when Principals have violated rules relating to students, the only ‘punishment’ provided is ‘reprimand’
Check out the case of Benadikar vs Kulkarni (See page 1744 of http://www.icai.org/resource_file/18246april_2008journal.pdf )
Its a classic case where you would also find references to issues of stipend, working hours, sundays and public holidays when the articles were made to work at office!
What is reprimand? Can you forward me that mail or the email id from where i can get the same response?
You can put in query at http://icai.org/help/ under BOS
Reprimand means a warning letter that such mistake should not be repeated!
Dear Mr. Anup
I have a technical query for the way our extension is calculated.
In earlier times of 3 years articleship, a student had to take leave only for his final CA which would be not more than 5 months in normal cases. But nowadays students like me has to take for all the 3 yrs of Bcom, PCC & also Final CA which reduces the actual days served, reducing the entitled leave. Hence also after 3.5 years articleship der comes an extension of more 7-8 months. As per me, Institute should look into this matter and help the students in reducing their extension and also the mental pressure.
I want to report this problem to Institute, so may i know the email id or any contact no. of the person who can look into this matter.
Thank you
The rule before and now is exactly the same.
The max leave if you calculate through the ICAI formula would give around 155 days for 3 yrs articleship and 180 days for 3 & 1/2 years articleship
Also the articleship duration has again been reduced to 3 yrs.
As per the rules the max leave for CA exams (which the Principal cannot deny) is 3 months max read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-2/#comment-206
Apart from that granting of leave is completely at discretion of Principal
Yes – you definitely have a genuine problem at hand. But thats what the ICAI wants – put the student to max stress – only the best would succeed.
Survival of fittest theory works here as well !
My suggestion would be – dont waste your time in writing such letters as nothing happens.
If you have any concrete suggestion – the email id of President is president@icai.org and for secretary is secretary@icai.org
Stress is ok but the point is even after 3.5 years, one has to serve for more 7-8 months. This is the worst part which i want to address to ICAI
good evening sir, u have been proved very much helpful to me, plz solve my problem
i hav completed my 3.5 yrs articleship, i hav taken excess leave for 7 months, my family is in rajasthan and i want to take transfer for extension period, can i take transfer to rajasthan or maharashtra? plz rely
Plz read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-9/#comment-2738
sir i m still not clear on this point, plz help, my employer does not want to keep me under him and want to terminate articleship, my normal terms of articlehip for three and half years is finished,for extenion period of 7 months he wants me to go to another firm, what should i do, i m in too much dilemma
There are certain places, where ICAI has conflicting rules. This is one of such area.
If you read the instruction page of Form 107 – it says that if there is change in Principal then Form 107 would not be valid, and a fresh agreement has to be signed in Form 102 & Form 103.
http://220.227.161.86/7510form%20107_std.pdf
I would suggest you put in query at http://icai.org/help/
can an agreement for articleship be executed for a date that is prior to date of frankin date or non judicial stamp date
No. If you do so, you would be putting your articleship in jeopardy – it would be termed dummy articleship. Now-a-days, its not just the date, but even the purpose stated for which the Stamp Paper is taken is important.
However, it can be other way round. That you have purchased the stamp paper with stated purpose a few weeks prior to the stated date of articleship.
Hello sir, I have applied for transfer during the month of august 2010, but my transfer got rejected saying that the proof i had submitted are not according to the guidelines, meanwhile i have been continuing to work in the same firm. My articleship status is not affected till now. will this cause any complication while appliying for the admit card for the may 11 exams?
You have no reason to worry.
good afternoon sir, if leave is taken even during extension period than in that case also it would be termed as excess leaveand again i would have to go through all procedures?
Plz send this query to http://icai.org/help/ Plz also post their reply here. Thanks
Plz read http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
Dear Sir,
I am in a “fix” and require your help on this issue at the earliest. PLEASE HELP.
I am a PE2 Student. Registered for Final in New Course.
I started my articleship in August 2008 which was supposed to be ended on July 2011.
I took leave only for 4 (FOUR) DAYS upto 15th May 2010. That too NO OVER TIME COUNTED. NO HOLIDAYS AND SUNDAY WORKING COUNTED. Also my Usual Working Hours were: 11.30 am to 9.00 pm
SUNDAYS ALSO WORKING PUBLIC HOLIDAYS ALSO WORKING.
In 1st week of may10; My Principal told me to discontinue articleship under him (saying some vague reasons) ACTUALLY EGO ISSUES CAME ACROSS. AND THUS HE DIDNT ALLOWED ME TO WORK AFTER 16th May in his office.
After immense requests and other monetary issues which were settelled by my parent in CASH with him (so that institute cannot blame principal for asking cash for signing transfer forms and issuing NOC) he agreed to give NOC and Sign 103 on following conditions:
1. He would mention leave on 103 of 274 DAYS. (Actual days should had been 105 upto 25th Agusust on which he had signed. ). Thus he would consider a period of 5 months as ABSENT. Also; he had stopped making Stipend payments from January 2010 saying “badme le lena, kya ghai hai”
So fact remains that on paper i am not working from January 2010. (FROM PAST 11.5 MONTHS I AM ABSENT)
2 condition: He would not sign any documents whatsoever in future as regards my articleship is concerned.
3. Even he would not sign my exam form for which i lost my Nov 2010 attempt.
With this NOC and FORM 109; I approached ICAI with my written application for transfer.
The same was rejegted as rules were ammended in July and now transfer is not allowed.
Kindly Guide me.
Even previously, there was no concept of transfer on NOC. The procedure prior to July amendment and after that is exactly the same. The case of the article should be covered by one of the clauses AND the request of article should be forwarded by Principal. Thereafter if ICAI thinks that the reasons are valid, it would allow transfer. Thereafter one should fill form 109 AND attach the letter issued by ICAI to it.
Your case seems to be pretty complicated – and I couldn’t get the number of leave mentioned – is it 103 or 274 days?
I would suggest go to your Principal – apologise whatever the issue – dont hesitate if that means even touching his feet! (dont take me wrong – but thats how things may work out in India on some occasions)
Further it seems to me that you have worked with him till 15th May 2010
Technically, you are still the articled assistant of your Principal. The easy solution would be that if he issues you Form 109 again with say termination date of August 2010 – and mention actual leave taken by you (lets say that would be around three and half months from mid May to August end)
As you are from PE2 stream and in CA Final – with 2 years of completed articleship training – you can easily get transfer for industrial training. But in such case you will have to attach the attendance records – as you would be sending them late by nearly 4 months.
There are other options as well…but I would suggest its always better to find a solution with least injury – rather than go for a long fight that is hardly useful.
If your transfer has been rejected, you will have to work under the same Principal. And your Principal cannot say that you are not his article. If he says so – then put a complaint to ICAI at http://icai.org/help/ under the BOS that you are being refused training by your Principal
The good thing about the new transfer rules of ICAI is that it works both ways – your Principal cannot just throw you out.
As for your other option – if your Principal agrees to relieve you back dated – you will have to submit all the attendance records and stipend payment proof to ICAI – so that it can determine if yours was not a dummy. And thereafter, if ICAI is satisfied, it would approve your transfer for industrial training. But with 274 days leave in 2 years period, I am not sure – these are some of the grey areas – and the discretion rests with ICAI
Dear Sir,
My Actual leaves are Just 4 (FOUR) DAYS upto 15th May 2010 when i have left the office. Date of signing FORM 109 is 25th and considering the time span, it comes to 103 DAYS. BUT MY PRINCIPAL HAS MENTIONED LEAVES AS 274 DAYS. Also my working diaries are with him. I have a zerox copy of my working diary which proves my working. Kindly suggest.
First write to http://icai.org/help/ and confirm whether ICAI would provide you transfer for say industrial training with 274 days leave in two years of training. If its yes, then you are clear – your only loss would be a few months of extended industrial training.
Else – Put in a complaint to ICAI. Dont just trust email – but send your representation with full documentation to (1) BOS, (2) Secretary, (3) Disciplinary Committee (4) Secretary of Regional Council
Is your working diary counter-signed by your Principal or in Office letterheads and maintained at Office? – if yes, then its good. If your working diary had been personally maintained by you for your own records, then its no evidence.
The point is that if your actual leave is 103 days (on date of signing form 109)- and if you can prove that in some form of evidence – like your working diary signed by Principal or through attendance records etc – ICAI (and your Principal) can always say that 274 days was a mistake and actual leave is 103.
However, if you dont have such evidence to prove, then ICAI will accept the view of the Principal that your leave is 274 days.
But anyway – the point is that your transfer has not been validated by ICAI – so you are still the trainee of your Principal.
Dear Sir,
I Cleared my PE2 and got registered under new course and started my articleship. in between (due to bad financial conditions) i had to leave my articleship and to earn more i started working elsewhere. Thus i felt i should leave ca course and thats why stopped my articleship. also as I was leaving CA Course, i didnt intimate ICAI and also didnt took sign on transfer form 103 NOR any NOC. Neither my Principal suggested to do so as i gave him advance intimation of 3 months before discontinuing.
This incidence scales back to 14 months now and that now i feel i should go for CA course again. and that now certain stability has stricked my door and i would be comfortable if i complete my remaining articleship and also would get time for studies. Also as i have searched for another CA who is willing to pay me at a higher end; much much above my existing Principal.
I do not want to continue with my old principal.
Also i had severe back pain from past 4 months which i got treated from a government hospital (as i cannot afford a private hospital or a good doctor) and was under their regular treatment (not admitted; but frequently visited and got cured)
Now my querry is Sir that what should i do to register my self as:
1. as per ICAI i m still article cleark
2. as per my principal i have left ca course
3. i had spoken to my principal: he says he doesnot want me now and also will issue NOC and form 109 if I want.
Sir what should i do now kindly suggest.
Even though your incident is 14 months old – you have not mentioned the duration of training you had completed. Secondly did your Principal write any letter to ICAI regarding your absence?
If despite of 14 months, your three years duration has not expired AND your Principal has not written anything to ICAI regarding your absence, then you are still Article under him. Your termination / transfer would be governed by the provisions of http://icai.org/resource_file/19592announ10698.pdf
Dear sir,
As questioned by you, i would like to inform you that i have already completed 2.5 years of articleship on records and as per attendance records my articleship is completed for 20 months. (16 Months Remaining).
No my principal haven’t written any letters to ICAI regarding my absenteeism.
As per ICAI my articleship ends this July 2011. (7 months remaining)
Join articleship under your Principal – just his saying that you are not article does not make it so. And moreover, there has been no paperwork as to termination.
I would suggest you join him back (there is no other way) and serve the excess leave period under him – and work diligently without giving him any opportunity of any complaint.
Moreover since only 7 months are left – for you normal articleship period to complete – you cannot go for industrial training.
Dear Sir,
I am in my 1st year of articleship, and as per new amendments, transfer is allowed in the 1st year without restriction [Regulation 56(1)]. My principal is not ready to give me transfer. I want to know, if it is possible to start fresh articleship from the beginning again without taking transfer from the current principal?
There is no concept of ‘fresh articleship’. If there is anything like that one would have to again start from CPT !
I would suggest you talk this matter with your Principal and try to pursuade him to give you termination before completion of your first year of articleship.
Though ICAI says without restriction – it still does require mutual consent of the Article and the Principal.
Thank you for your response!
Please, also tell is there any remedy if the principal is not agreeing to the same?
There is no remedy as such – its only your persuasive skills that are at test.
Infact, if you go through the latest rules of transfer:
http://icai.org/resource_file/19592announ10698.pdf
you will find – the contradictory way the ICAI spells itself. For example it puts conditions of transfer (among others) as:
“2) Misconduct involving moral turpitude”
and
“4 (iv) Irregular payment or non payment of stipend with reference to Regulation 67.”
And at the same time it says:
“Request for transfer not accompanied by consent of Principal shall not be accepted.”
and also says:
“In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.”
Now, you can well guess what the ICAI wants. Do you think any CA as Principal would forward the request of his article that alleges (even if with proof) that the Principal had misbehaved or he is not paying stipend regularly?
I would suggest you read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-11-position-of-the-principal-member-of-the-institute
and
http://indiapoint.net/ca/2006/02/27/articleship/#toc-please-suggest-firm-to-do-articleship
Dear Sir,
Is it COMPLUSORY TO SERVE THE EXCESS LEAVE taken (EXTENTION PERIOD) under the same principal; once our normal articleship period gets over.
Is there any remedy whereby one can join elsewhere.
That’s what the rules say. I am not aware if excess period is allowed elsewhere – you can put that question to http://icai.org/help/ under BOS.
hey pankaj if you get the answer than please post it here
While the rules are pretty clear that the excess leave has to be served under the same Principal – there are grey areas like:
If say someone has taken leave of say 10 months during the first two years of training (out of three years of articleship). In such situation – will ICAI allow transfer for industrial training? As in such case, the ‘actual’ industrial training (supposing the article takes no further leave) would amount to 1 year + 5 months training to cover the excess leave – as this would violate the basic rule that the industrial training can be done for max one year.
This problem should not occur if one is taking transfer under CAs in practice – as excess leave would automatically get adjusted with the excess leave being served under the CA who is principal on the normal due date of completion of training.
sir, i had come to ahmedabad for graduation and ca articleship, my normal term of articleship of 3.5 years is over with excess leave of 8 months, as my purpose to coming ahmedabad is over can i go back to my hometown (rajasthan) back?
in this case will institute allow me to take transfer?
There are two things:
1) As per rules you have to finish the excess leave under your existing Principal only
AND
2) Your reason is not covered by the clauses of the transfer rules of ICAI
Consequently its highly unlikely that you would get transfer
Sir, I want to take transfer from my principal, Can i get transfer without any reason as on 5th feb 2011, if i had join my principal as on 10th feb 2010.please advise me.
If you are in first year of training, and your Principal has no objection in releasing you, then you can get transfer without any reason.
(Its not really “no reason”, but “mutual consent”, which is one of the reasons of transfer under the original rules – and under which nearly all the transfers used to take place previously prior to the new transfer rules being imposed. The new transfer rules are not really rules – but council decision made under a clause of the transfer rules that the council can make conditions as necessary in application of the transfer rules).
The rules are governed by the CA Regulations 1988 as amended from time to time. This is the regulation that contains all the rules relating to the Articled Assistants.
Dear Sir,
I commenced my A’ship on 15th MArch, 2007. It was due to complete on 14th September, 2010 but thanks to my Principal it was not so.
Anyways, I changed my Principal and I must say that I was lucky. I am now undergoing Supplementary A’ship. It is due to end on 20.01.2011 under my new Principal. What documents do I need to submit to Institute and get a Certificate of completion of A’ship.
Thanks.
Please read instructions on page 3 of http://220.227.161.86/7510form%20107_std.pdf
As such Form 108 is filled on completion of training.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-6-forms-on-termination
Also, if applicable a statement should also be attached relating to articleship period relating to training / exams mentioned in the Form 108
eg. ITT training, GMCS, appearance in ICAI exams (including gaps in between – doesn’t matter if you passed or failed), Seminars conducted by ICAI – attendance in all these are counted as part of articleship. So, if you have mentioned these in the Form, then its better to attach a tabular statement clearly mentioning ‘from – to’ dates.
Sir
My friend got a job & cant leave that place for an year but will get time to write exams, he’s an IPCC student he is quite sure he will pass the Nov exam he only wrote first group
my question to you is if he clears the first group will he be able to continue present work for 1 year…
Articleship starts when the student enrols for it. Till that time one can do anything one wants to do. However, the moment one enrols for articleship, then all the rules of articleship applies on the student.
Just on being a CA student – there are no restrictions. However there are all sorts of restrictions the moment one is an Articled Assistant – and these restrictions continue till the end of articleship training.
Sir please reply :- what is the meaning of one year in the context of transfer within one year, can I take transfer till 9-02-2010 if I had joined articleship as on 10-02-2010 ?
Can ‘one year’ mean anything else?
However one year is not “within one year”, but within “first year”. So mathematically you can work under 365 Principals during your first year of articleship
hello sir, i have a query that if after my completion of articleship i execute supplementary deed of articleship and then go on a leave for my ca final exam,then am i again supposed to calculate excess leave and again submit form 108 And 107 for excess leave.
Form 108 is sent only once.
However I am not aware of exact procedure for leave taken during service of excess leave period.
I would suggest you direct this query to http://icai.org/help/
and also request you to post their reply here – so that other students may also benefit from the information.
Plz read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
Sir,
I m PCC student and i have completed my articleship for 2 1/2 years, and stil i m continuing my articleship..
As this is my first attempt of PCC exam on this May 2011.
Sir, i want to say that, how many maximum paid leave can i take for the PCC exams according to the institute rules…
Plz go through previous comment:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-2/#comment-206
However, if your Principal wants he can give you full eligible leave for exams – but that is his / her discretion. Eligible leave in a three and half year articleship is 180 days
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
i want to see that where is it written that during articles for 3 years 156 days are available for leave. i mean that in icai annoucements where its mentioned that period entitled to leave are one sixth of period actually served
http://indiapoint.net/ca/2010/11/03/articleship-training-the-areas-of-training/comment-page-1/#comment-3282
Dear Sir,
My case reads thus: I cleared Grp I of CA final this November. My articleship ends in august 2011 which gives me 6.5 months left. However, I intend to shift to industrial training from my current proprietor. I’ve been told I.T requires minimum 9 months of articleship left. Is it possible for me to voluntarily extend my articleship by 2.5-3 months so that I am eligible for I.T? What is the maximum period of voluntary extension permissible?
Thanks in advance for your help.
Hi Rochan. There is no concept of voluntary extension of articleship. But why would you want to ‘extend’ articleship for industrial training – when you can join industry after completion of articleship? Infact, I would suggest that you focus on your second group exam, and by the time your training ends you would be qualified. Good Luck.
(Infact ICAI would have entertained your application only if there is at least 9 months left. Sometimes there may be a situation when the students 9 months is getting short by 6 / 7 days – in that situation it would have been possible if the Principal would have given termination back dated – so the student could do industrial training. However in your case even such thing cannot be advised)
Dear Sir,
The reason I intended to extend my articleship is that as an intern, I felt I would be more attractive for companies due to the low monetary requirements and the fact that they have the oppurtunity to test my competence before deciding to hire me. Post qualification, I felt that it would be harder to get in, say, a company like Deutsche Bank, compared to if I apply as a industrial trainee.
Would you agree with that assessment? Essentially my purpose was to get a good MNC name on my resume so that, post qualification, jobs would be easier to come by.
Rather than looking back – look ahead. Register in some job portals, and if you receive interview calls, then attend interviews – doesn’t matter if you join or not. And apart from clearing CA, best explore and keep watching http://www.cmii.icai.org/ – ICAI provides some very good placements through campus – better prepare to face interviews than think about industrial training.
sir, i need your help. sir i’ve got marks in ipcc 1st grp 208/400 in nov 2010. i know its not the good enough.but i have to go with it only.
my main aim of my life is to be a c.a and singer. i can’t give up any one. one is my life, its is in my blood (singing) and second one is my parents and my dream. i’m preparing for my audition but my training will also be there. sir i m in very much depression. plz sir do reply for it and plz don’t advice to give up my any dream. thanks
I had written my views on such thing in an old essay.
http://indiapoint.net/archives/2005/03/14/doing-one-thing-only/
Dont take me wrong but – I would say better to follow your dream rather than that of your parents!
Dear Sir,
I have cleared PCC Nov’10. I am intending to go for industrial training. My articleship had started from 26th july 2008. My working days are 616 and total leave taken so far is 269 days.When am i eligible for industrial training including 3 months prior notice to my principle.Please guide me through the process.
Thanking You
Regards,
Gautam Baid.
Plz help yourself with calculation:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
and
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
For industrial training read: http://indiapoint.net/ca/2006/02/27/articleship/#toc-11-industrial-training
Notice is something that is in rule – and depends from Principal to Principal. And anyway a reasonable behaviour would not suggest that one fine day the student goes to the Principal and says him to sign termination form then and there!
Talk to your Principal and tell him that you want to go for industrial training. Ask him if he would require written application / notice of it. If he requires, then give him written application of the same three months prior to the date of termination. If he does not require, even then to keep yourself on the safe side put him a written application a month prior to your going on industrial training reminding of the previous verbal communication by you in this regard.
Infact, when I was in training, one day (when I was eligible for the industrial training) the matter came up in talks with my Principal and he was ready to relieve me on that very day! It was another matter that I was not interested to go for industrial training and declined!
Sir,on completion of articleship on sep,2010, my extention determined by my principle is 14 months (by absolutely wrong way) and now he wants me to stay in that hell for further 14 months,he is not ready for secondment at all !
i m not eligible for industrial training b’coz my pcc 2nd grop is not yet cleared.
he is not ready for any co-operation not ready to allow me study leave, nor giving me secondment. only he wants to terminate the articleship.so i want to know what does it mean and what would be consequenses of termination of articleship at this stage?
i seriously cant spend 14 months in this hell….please help me….its urgent
Plz read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
The view of ICAI as obtained from e-Sahayata screenshot is also attached to that para.
As your normal period of articleship has completed, you can take termination from him and join for the balance period of training somewhere else.
However the point is that in the termination form, the duration of excess leave has to be mentioned. So try to show him the ICAI rule from the training guide, as to how the excess leave is calculated. The link to training guide you can find in the footer of this site under “Important ICAI files for students”
Dear Sir,
I am a PCC student.I will be appearing for PCC in November 2010.I had come to mumbai 2 years back for articleship. But now i want to go back to my hometown due to accommodation problems and cant afford PG or hostel as my financial conditions are not so sound. I was staying with my relatives since the last two years and i cant stay with them now due to some family issues. Please help me out how can i proceed to my hometown(Ajmer).
Thanking you.
Regards.
Priyanka Jain
I would suggest that you write your problem in a request letter for transfer – forward it through your Principal – and pursue it with ICAI. If you can also pursue this matter with some member of Central Council of your region
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-extreme-situations
Though, ICAI transfer rules does not contemplate your kind of situation – but it has all the discretionary powers to allow transfer. Hopefully you would get the approval letter for transfer.
i have joined a firm with a partner having around 14 i think so i m not getting training perfectly the stipend is also good but i want to take a transfer to a very small firm so that i will know how to operate a firm when i will own one of mine so i was thinking to take transfer i have joined here in 16 august i m ipcc student so which all forms have to be filled up pls help me and what are the charges pls suggest.
Plz READ the article
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/
Reading is a better habit than just asking questions
Thanks!!!!thank you very much…..i need to make further enquiry in this matter kya?
becoz as per your article you have used word “termination on transfer” so i m confused about whether i can take termination on completion of articleship? also further if i can serve balance period somewere else then what is diff between secondment and termination?
this is b’coz as per rules i am not allowed tansfer and new my boss is not ready for secondment. now so you please confirm tell me whether can my boss is allowed to terminate me ,also let me know what will be procedure and from where to confirm?
When you leave one Principal by Form 108 / 109 you terminate with him. Thereafter you join the next Principal with Form 102 & 103. The intervening period is not part of articleship
In Secondment, your Principal remains the same (ie. with whom you filled Form 102 & 103) – only you are “loaned” to another CA for a specified duration (min 4 m max 1yr) – so you can do secondment under a single CA for one yr, or theoretically under 3 different CAs for four months each!
ICAI helpdesk (e-sahayata) is at http://icai.org/help/
thank you.
i will reply u soon….
sir,
i have registered for Articleship with effect from 15/11/2010 and i have completed 3 months and my due date for completion of articleship is 14 /11/2013 i.e 3 yrs term. so due to financial position i want some break of more than 6 months or it may go to 2 yrs also . but after break i want to continue my articlship with same principal and principal also told me that he will take me back. my 2 years break will end before due date of completion of articleship . so can i join again after 2 years of break ?. what will be the procedure whether suplementary deed in form no. 107 is applicable here or fresh agreement in form no. 102 & 103 should be entered here please reply me soon
As you are in first year of training, I would suggest take termination by filling Form 109. The advantages would be:
1) The restrictive rules of articleship would not apply on you – so you can even work anywhere else
2) You wont need to get into complications of excess leave or filling of Form 107 etc – those would simply not apply on you.
When you rejoin – you can join under any CA – including your current Principal. At that time, you would have to again fill Form 102 and 103 for the remaining period of training.
So my advice would be to take termination rather than excess leave.
sir
Is there need to make request on plain paper to the Institute before taking termination? can i send form 109 signed by principal without making request to institute on pain paper?
sir my last date of articleship is 28/02/2011 from 1st of march 2011 i want break
so when to send form 109 to institute? please tell me whether there is need to make request on plain paper to institute? if yes then when to make request and when to send form 109 my date of articleship is 28/02/2011 hardly 8 days are left.
i can use form 109 downloaded from site or is there need to purchase it from institute?
Since you are in first year of articleship, there is no need for taking any permission from ICAI for termination. Directly fill the Form 109, get it attested by your Principal, and send it to the Regional Office of institute.
Form 109 should be sent within one month of date of termination. So, if you are terminating on 28th Feb, then the Form 109 should be signed on Feb 28th or later. If possible get it signed on 28th itself or within a week, and send it to ICAI preferably by speed post.
Under normal situation you should receive the copy of termination letter in two to three weeks at your residence. The main letter is actually sent to the Principal’s office – the student is sent a copy of that letter.
Form 109 you can download from ICAI website. Form 109 has always been free (even in the pre-internet era). You will need 3 copies of the Form to be filled – one you send to insititute, the other is kept in the Principal’s office, and one is kept by the student. All the three copies are to be filled and signed in original.
thanks for your valuable advice sir.
my further questions are:-
1) what about student identity card ? whether to send it along with form 109 or should i keep it with myself?
2) Are there any documents which will be required to send along with form 109?
3) At the time of re-joinning as article after the break, the period which i already served i.e from 15/11/2010 to 28/02/2011 will be accounted or not ?
To your questions-
1) You can keep the i-card with yourself. (I still have the three i-cards of the firms where I did articleship). As per rules, on termination, the i-card should be deposited with the Principal – but no one asks for that.
2) I would suggest send the Form with a covering letter signed by your Principal. As far as I remember no other documents were required. (I have not seen the new forms, so read them, if they require any other document to be attached)
3) Yes the training you have done would be considered. On rejoining you would have to undergo remaining duration of training.
One more thing, also see that your duration of gap does not become so long as to get your registration canceled – that would require further procedures!
http://www.icai.org/new_post.html?post_id=666&c_id=121
if i take break of two years my registration will get cancelled ?
my article registration date is 15/11/2010.
Incase of re -registration what happens to period of articleship that is already served? Again student will be required to do full 3 yrs of articleship?
No it wont get cancelled. Registration lapses after 5 years, and one has to re-register after paying some fees. Articleship served does not lapse.
For two years its not a problem, as your registration is recent. The point I was making was that you should be careful not to take “very long” break – as one does not know what rules get changed.
form 109 should be sent to whom? same person to whom i sent my form 102 and 103 of articleship?
Thanks for all replies which reduced my tension to great extent.
Yes – the same person, the same place.
Hi, am in big mess.. Can you tell me whats the procedure for terminating industrial trainee? exams are near so i have to be registered as article and in that case what do i do?
The only way to terminate industrial training is to finish it! ICAI has no rule that says that you can leave it in middle or even take transfer during industrial training.
Perhaps the only way out may be take leave – if you have sufficient leave then its no problem. Else you would have to serve excess leave period after completion of the due period of training.
Read the relevant paras in http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/
what termination exactly means?
Do reply as soon as possible
Termination means that student is not an Article – either temporarily (through FNo 109) or permanently (through FNo 108 – at the end of training)
Can you please tell me after filling and registration of form 108 withing due period, can a principal modify terms of form 108 and show excess leave otherwise than those stated in form 108 which he have already signed. But due to some argument with article he threatens to modify the form and will show excess leave.
Is this possible to do? If Yes, within what time it can be done and what are the remedies available to article in such case.
Waiting for the response.
Thanking
Raj
What do you mean – “after filling and registration”?
Once the Form is filled, and you have a copy – then can a Principal do that?
And once it has been posted to ICAI, how can he do that?
And on what basis can he “threaten” to show excess leave? After all, there has to be attendance and leave records that are maintained in even the smallest of CA firm. And it is based on these records that the Forms like 109 and 108 are filled.
But I would really suggest that separation should be peaceful – not with fights. Infact, even if there is some problem with him – as you are finished with training – show your best self – apologise for errors and omissions – tell him you are a student and he the mentor. छोटा भाई या बेटा समझ कर माफ कर दे। Leave no hard feelings when you leave
actually the thing is that i wanted to know whether there is any provision like after submission of form to icai is there any possibility to modify the terms of the form 108? or even after receipt of certificate from the institute regarding the completion of service.
There is no such thing.
what to mention in covering letter that has to be send along with form 109 .? just give me brief idea
The convering letter would be from the side of your Principal preferably on his letterhead – basically mentioning two things:
1) The student……. (SRN:…… ) joined on ……..(date), and is terminating on…….(date) by mutual consent.
2) The Form 109 is attached.
Thank you very much for the valuable suggestion … hope everyone is being benifited by this type of help … thank you again …..
whether i should send form 109 or my principal? i am asking this question because covering letter is from principal side. whether there is need of request from my side?
Does it matter who posts the letter? Usually CAs being ‘cost conscious’ give the letter to the student to post it. The more important thing is the proof of posting the letter – so that the issue may be pursued if needed later on.
You should also receive the copy of termination letter in 4 to 6 weeks. If you dont get that, then check whether your Principal has got it – and keep a copy of that with yourself – and pursue for your own copy to be sent to you. The problem with ICAI, I have seen is that while they do the necessary paper work in time – they post the letter two to three weeks later!
thank you for your time to time advice
i am omkar ..just now completed ca ipcc …i was not register ipcc with articles..now i want to join in articles…tell me the procedures and last date of articleship registration.
could you plz help me in this scenario.
also could i do any other course if i am in articleship…it is permitted or not?
There is no last date for articleship registration. Use Form 102 & 103 – follow the link at the footer of this website “CA Student Forms”
As for course, read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-9-additional-courses-along-with-ca
Sir, I m pcc student, is 1/6 paid leave allowed in 3.5years articleship training?
Read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
I am piyush
Is there any boundation to the extended article ship with the old principle.
and is there any effect on future if one can do his article ship with the new principle.
please suggest me
What do you mean by “boundation to the extended article ship” ?
Sir,
Is there any time limit for getting re-registered in new firm after taking transfer in 1st year of articleship?
No
means i can re-register myself in new firm after May exams? As i m taking transfer this month, i think its better if i join new firm after exams.
There is no time limit to join. The period would be counted as a gap – and your articleship training would get extended by so many days / months – also implying that your appearance at finals may get delayed.
i am pcc student and complited 2years and 8month of article ship under same principle and i want to take secondment of article ship for remaining period..plz let me know if i am eligible for that and the detailed procedure of same..and from whom i have to take 108 for complition of training…first principle or seconded principle.
Plz read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-11-asecondment
Sir, please can u suggest me whether should i register myself in new firm immediately after taking transfer or should i join after exams? I thought of joining after exams because it may be possible that my new principal might not give leave for May exam. He might tell that you joined just now so i can’t give leave.
Thats really your choice. Appearing in Exams of ICAI is counted as part of articleship and not as leave.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-leaves-that-are-part-of-articleship
In the Finals, if one has applied for the exams during articleship, the student would be disqualified if s/he is not enrolled as an Article when exams are held!
It means its better if i join immediately after taking transfer. As you have mentioned finals, it means CA final exam or IPCC exam? I am IPCC student and i m going to appear for 2nd group in May exam.
Thank you for replying me.
Finals means CA Final.
Sir,i cleared cpt in 2009 and ipcc group 1 in nov 2010.For articleship in form 103 they are asking particulars regarding joining and passing the entrance/foundation/pe-1/cpt/intermediate/cpt/ipcc group 1 or both groups wherever applicale. Should i circle both cpt and ate/ipce(group 1) or only ipce(group 1)?.
Also there are 3 copies of form 103 and 2 form 102.Should i send all to the institute in chennai. I think one copy of 103,attested copies of marks card, demand draft and identity card has to be sent and form 102 need not be sent. Is it right sir. Waiting for your reply and thanks in advance.
1) You should encircle the latest exam cleared by you ie. IPCC Grp 1
2) What you think is right. Form 102 is agreement between the Principal and the Article. It is not sent to the institute.
sir, i have completed three and half years articleship period with my old principal and during that period i took a leave of 550 days. am i supposed to continue extended leave with the same principal. i have still not cleared inter. Please advice
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
plz tel me till when we have to submit form 109? is there any last date specified from termination? or joining of new principal.
Form 109 has to be sent within one month of termination. I am not aware of any updates on this matter. If the Form 109 reaches late, the institute may ask for other details like copies of attendance register, work diary etc.
During my time, the form was issued by the ICAI branch with date stamp, and it used to be written that the form is valid for a period of 60 days.
Respected sir
i am pcc student cleared 2nd group and want to conver in ipcc..i want to know that i have to give both the group of ipcc or i will get exemption in papers that i have cleared under pcc..my accounts paper 1, paper2 and paper 3 under pcc scheme was pending..so i have to give paper 1, paper7 and paper 3 under ipcc or all
You will get exemption for the papers / groups you have cleared.
The rules say:
(6) A candidate, who has passed in any one but not in both the groups either of the Professional Competence Examination under the syllabus as specified by the Council under sub-regulation (3) of the regulation 28C or Professional Education (Examination-II) under the syllabus as specified by the Council under sub-regulation (5) of regulation 28B effective from October, 2001, the examination for which commenced from November, 2002 or of the Intermediate Examination as per syllabus under paragraph 2A of Schedule `B’ to the Chartered Accountants Regulations, 1988, shall be eligible for exemption in the corresponding paper or papers, if the corresponding paper(s) exists in the new syllabus as may be specified by the Council.
http://icaiexam.icai.org/guidancenotes_ipce.php
Hello,
I have a specific situation with my brother, who has signed an agreement (articleship form 102) with a certain firm 1 day back. He has not submitted the form in the institute. He wants to discontinue this articleship with this firm and join a different one after 3 months.
Is this possible legally ? Can you direct me about a correct way to go about this ?
Thanks in Advance.
Srijit Chatterjee
If your brother intends to discontinue with the firm in 3 months, then why join it? Because, at such a short duration of 3 months, the Principal may not be willing to release him – and then he would have problems.
As per current rules, it is possible to get termination within first 12 months without need for permission from institute. However the consent of Principal is still required.
I would suggest, as the forms have still not been sent to the institute – talk to the CA concerned – and let him tear off the form 102 (ie.the agreement form). And your brother should join the firm where he intends to do articleship training properly.
I have just started my articleship and if I take a leave of 1 month for preparation of ipce 2nd group then would it be counted in leave of 155 days allowable to article assistant. plx reply as soon as possible. thanking you.
Yes the leave would be counted in the 155 days allowable. However, the days of appearance in exam including gap days would be counted as part of articleship.
after 1 year of training articles are not allowed to take transfer, and have to follow the irrelevant boundation on articles which should be sort out, otherwise this CA course would become horrible for young age articles who are under the family responsibility as well
Articleship is for gaining practical knowledge, y does it convert into burden, the work articles do in office is for thier knowledge not increase the mental pressure so that the student can not concentrate in studies. Institude should start to make articles to join under their vision, students are somewhat their responsibility, they are not principles workers.
What a fantastic details for ca student who are undergoing the Articleship training.
thanks a lot
sir, as i have taken leave of 550 days before clearing inter, once i pass inter in this attempt may2011, will i get to give finals for nov 2011.
Plz read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-final-exams-eligibility-to-appear
sir, i have completed both group of pcc examination in nov-2010, i completed 3 year articleship after that i joined in governmet job, i like to know that i will give the ca final examination without completed full 3 and 1/2 year articleship. please give me the suggestion as early as possible.
Plz read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-final-exams-eligibility-to-appear
As you have not completed articleship, you have to be enrolled for articleship.
However, since you are in government service, I am very much doubtful, whether ICAI would even consider that you do remaining period of training by taking ordinary leave. Because, even when one is in ordinary leave – even then one is in employment. And for articleship one cannot be an employee anywhere else.
However in govt, one gets max 2 yrs study leave when one has completed certain years of service. Perhaps ICAI (on a similar corollary with relaxation to IAAS) may allow for re-enrolment as article.
I would advice you to put your question to e-sahayata http://icai.org/help/ under committees–>BOS Noida
I completed my articlseship in aug 2010 and applied for Accounting techinician certificate.
Is it possible to take final exam coming november 2011,now i am USA.
I am in dilemma whether to complete ca or CPA. Thank you
As you have completed your articleship, there is no bar – its on you when you wish to appear.
As to CA vs CPA – passing CA is considered tougher than CPA. Moreover if your objective is to remain for longer time in countries of America and Europe, then from career perspective CPA is preferable over CA.
Hi Sir. now i am planning to visit india for 6 months. Whether six months is sufficient to prepare for eight subjects.
That would really depend on ones abilities and circumstances. As such full focus for six months should be sufficient.
Sir I joined my articleship on 1.11.2007 and terminated on 27.08.2010 (It was suppose to get over on 30.04.2011 ie only 8 months were remaining.) I got extension of 109 days from my employer. I had applied for industrial training and got a letter from the Institute registering me for the training for 10 months. Now my query is do i still have to serve my extension of 109 days? and if yes then with whom do i need to serve my extension?
I understand you have a 3 and 1/2 years articleship training (PCC scheme).
I could not understand what you mean by extension of 109 days. Is that excess leave? ie. in your training upto 27.08.2010 have you taken leave = 180+109=289 days?
As per rules, industrial training can be done for minimum 9 months and max 12 months. From the reading of the rules, it does not seem that ICAI wants students to serve the excess leave as industrial trainee – as that would defeat the very basis of articleship scheme.
So in my opinion, excess leave has to be served under a practicing CA – not necessarily your previous principal. Read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
I would also suggest you write to http://icai.org/help/ under the Committees–> BOS Noida for ICAI’s view on such a situation.
———
However, if the letter from ICAI (approving industrial training) has already factored in the excess leave (109 days) into the industrial training then there is no excess leave and your articleship would complete with industrial training (provided you have not taken any leave in industrial training)
Usually ICAI mentions the last date of articleship in the letter of training that is sent to the student.
You can also confirm your last date of articleship from http://www.icai.org/help/ under your region–>Articles–>Completion of articleship
From the facts you have provided it seems that ICAI has adjusted your excess leave within the permissible duration of industrial training. However from the facts you provide, the durations do not reconcile viz. 8 months+109 days = 10 months + (?). However it seems to me that eventhough your previous Principal has put in 109 days – s/he has counted your exam days etc also in such leave which are not actually leave…and this has rightly been adjusted by ICAI.
Thank you for your response.
Sir total leave taken by me upto 27.08.2010 was 247 days. I got a letter from ICAI stating that my excess leave is 109 days. It means that out of credit of 180 days, only 138 days have been allowed to me.. I still have credit of 42 days (ie 180-138). So i think the calculation can be 8 months+ 109 days (ie excess leave)-42 days (ie credit)= 10 months approx.. And exactly ICAI letter stated that my Industrial training period should be 10 months. What do you suggest?
Actually what ICAI computers have done is calculated the excess leave on a pro-rata basis. So when you left on 27-08-2010 upto that date the ‘actual leave’ (247) – ‘eligible leave upto 27-08-10′ (138) = 109 days. However when seen from the total period of articleship, the excess leave is only 247-180=67 days.
As your actual total period of training left on 27-08-2010 was around 10 months (greater than 9 but than 12) the excess leave was adjusted with your industrial training.
There is nothing to get confused. Just send the Form 105 (Service Certificate) one or two days after the date indicated on your letter from ICAI as the date of completion of your industrial training.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-6-forms-on-termination
It takes around 4 to 6 weeks for the articleship completion certificate to arrive from the institute.
sir i have cleared ipcc nov.2010 attempt ..i want to know attempt for the final exam if i will get registered for the articleship in end of april?
will it be different in case of end of may?
Plz read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-final-exams-eligibility-to-appear
And do the necessary calculation regarding your eligibility to appear in Finals
sir
Does the date of joining matter i.e. 1 may or 30 may?
You are from IPCC – and I am assuming that you have not converted from PE2 to IPCC.
In such a case your eligibility to appear in Finals would come in the last six months of your training.
So if you join on Apr 30, then on 1 Nov 2013 you would be serving last six month of training and therefore be eligible to appear in Nov 2013.
However if you join in May 2011 – say 15 May 2011, your due date of completion would be 14 May 2014. Now the last six month would start on 15 Nov 2013.
That means that on 1 Nov 2013 you will not be serving the last six months and therefore not be eligible for appearing in Nov 2013 attempt.
You would be eligible to appear in Nov 2013 attempt only if you join articleship in April 2011.
To your other question whether joining on the first or last date matters – it matters in determining the last six months for eligibility to appear.
Notwithstanding what I have written in previous reply (I was in pretty much hurry) – take this as the final reply. That as your are from IPCC, if you join in Apr 2011, then you would be eligible for Nov 2013 attempt
I hope now its clear – and sorry for any confusion from my previous reply (which I have now deleted)
MY ARTICLESHIP HAS BEEN OVER excluding excess leave but my Ca is deniying for sign Form No 108 as i dont want to serve my excess leave with him . he says to sign form 109 for termination. what can i do pls reply its urgent my exmas in may
I have written about this thing at:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
However there is no clear rule as to what form is to be sent in such situation where the stipulated training is complete (as per deed) but excess leave is taken. The institute allows for such adjustments like change in Principal.
Logically Form 108 should be sent. As such matter is dealt by the regional council (and everyone interpretes it differently) – I would suggest as you come under NRO, directly ring the Articles section and speak to the Official incharge as to what form is to be sent when training period as per deed is complete – but there is excess leave and you want to serve the excess leave under another principal.
The phone numbers you can find in the following links:
http://www.icai.org/post.html?post_id=2264
http://www.icai.org/post.html?post_id=2263
NRO Contact No. 011 – 30210606 / 30210608 – All matters relating to students (Articles)
You can request your Principal to directly talk with the Articles section on this matter.
For greater clarity, I have updated
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
The point is that when one terminates at the end of deed period (with or without excess leave) the form to be filled is 108 . However, if one terminate in between the deed period, then the termination form is 109.
sir, i cleared ipcc in nov 10 and registered for articleship w.e.f 20th feb 2011 , i want to take transfer from my current principal, can i do so ? If yes , plz pen down the detailed procedure regarding the same ? An early reply would be really helpful ?
Plz read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
But why should you want transfer so early ? – unless you have extremely compelling situation. I would suggest give at least 8 to 9 months at a place.
i have been sitting idle since two months.. have learnt nothing since two months.. That is the reason why i want to take transfer..
If your Principal has enough work, may be he is testing you. Office can at times seem to be idle – but if your Principal has enough clients (and behaviour of your Principal is good), then I guess you should have patience.
Talk to him. Ask for work. Tell him what you are good at and what areas you like. Engage him in conversation so that he knows you better.
Transfer should be the last option not the first.
my articled trainee has not completed his pending office work and asking for termination in form 108. am i supposed to give termination to such articled still he has not completed his task allotted and he his also threatening me to give him a termination as he has to go for exams for may 2011 attempt. Also since last three months he has been coming at 12.30 and leaving by seven as he says he is not feeling well which is affecting my office discipline. But still i have given him a termination. Can i take any steps against him if he does not come after his exams for finishing off the task allotted as promised by him.
The relation of Principal and Article is very sensitive. While Articles look up to their Principal for guidance, Principal in turn see it only as Employer-Employee relation. In my view, as Articles are future members, they should be dealt more in the relation of mentoring and guide – more as in the sense of Guru-Shishya. This would increase the personal credibility and respect of Principal in the eyes of Articled trainee. This not only improves the work relation, but also increases trust.
To your specific questions:
1) If your Article has been doing 6 & 1/2 hours work everyday, he has complied with regulations of ICAI (35 hours of work per week). However if suppose in case of outstation audits /bank audits / tax audit season – when the work has to be finished within limited time – then if he has refused to work beyond the 6 hours per day then that is indiscipline.
2) I have written about the working hours in the article – you can read it at: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-3-working-hours-timing-of-work
3) If his deed period has completed (with or without excess leave), then Form 108 has to be issued. This form has to be sent to the institute within 30 days of completion of deed period. As the student also has exams on hand, I guess you should be a bit lenient – you can understand the pressure he is in. After you have issued form 108, there is no action that you can take.
Regarding disciplinary matters, I would suggest, that firstly there should be clear transparency as regards usual work hours (aggregating to 35 hours per week). But this rule does not work in case of audit seasons or tax seasons. However the Article should be properly given compensatory leaves for such durations of excess work hours.
When there is such a clarity – then the Principal can act legitimately. As proper HR practice (and also part of evidence), when there is a situation which you think as indiscipline – you should issue a letter to Article calling for explanation along with suitable advisory (you should keep the acknowledged copy with you that such letter was duly issued). Depending on reply (if the Article gives written reply) and also if such issue does not resolve itself and continues – you can give another explanation-cum-warning letter (duly acknowledged by Article of receipt of such letter). And even after this if the matter does not resolve, then you can take action – by writing to the institute. In such matter ICAI provides for
In such matters you should exercise your powers judiciously and with responsibility
my articleship had commenced on 18-10-2007 and i served in my first firm till 05.03.2009 after which i took termination..i showed 16days leav in my form 109…i joined new firm on 27.03.2009 and my articleship is due to complete on 09.05.2011 . so my doubt is when iam sending form 108 for completion of articleship how much period should i show as TOTAL PERIOD SERVED ? full 3 and 1/2 years or only the actual served ? iam confused…please suggest me the procedures of filling up form 108 in case of completion of articleship after termination from first form….with regard to period served and leave taken….thanks in advance…..iam a pcc student….
in your form 108 you need to fill data relating to training only with your current principal ie. From 27-3-09 to 9-5-11.
The correct way to fill the data is: number of days of training + leave = deed period as per icai calculation.
The deed period is what you executed with your current principal and which is mentioned in the letter issued by icai in the re-registration letter
good luck.
sir thanks for the reply….but i have some more doubts regarding it….one of my friend who did termination showed whole 3.5yrs under new principal in form 108 as did send a copy of 109 along with it while sending it to icai…and she received her articleship completion certificate….was that correct ?
doubt no 2 ) – in the column of practical training we have to show for whole period served or total period served less leave availed …..
thanks in advance..
It is really unfortunate that ICAI does not provide proper disclosure on such (and other matters). It is equally unfortunate that Principals do not talk with officials at ICAI for the correct procedures and send forms indiscriminately. Even more bad thing in such respect is that on such matter (at my time), the official manning the articleship dept would tell my Principal that the practical training schedule is only a formality and no one even looks at it !
To your particular query:
1) Form 108 and 109 are nearly the same. The only difference between the two is that form 108 is to be sent at the end of deed period (which may be the full training period or less than that). Each articleship deed executed is a separate agreement. The period of service to be showed in every termination should also relate to the period served under particular deed.
(So what your friend or her Principal did was not as per procedure)
2) In the column of practical training, as I wrote previously, only the period relating to your current training is to be mentioned. The correct way is to show the “period of training less leave availed”. The leave taken is shown separately in the separate column on the main page.
(In real terms the institute people only see the day of termination and leave taken)
ok sir..so as per your advice i will be showing only my current principals practical training details in form 108..i have some more doubts relating to it…
1) i have done balance 2yrs with my current principal…so in form 108 i need not fill practical training details of year 1 right ? i need to leave that coloumn blank and fill up only year 2 and 3 ?
doubt 2 ) maximum leave permisible for pcc is 180 days ..so i showed 16 days lav in form 109…so this time i availed 160 dys leav with my new office….so total 176days….it wont lead to extension right ?
doubt 3) i need to send only form 109 copy along with form 108 or any more documents ?
thanks in advance sir….
To your queries:
1) Yes. Score out the first year column, and fill only the 2nd and 3rd year details
2) You are within limit – so no extension
3) No need to send form 109 copy. Just send Form 108 only.
Sir,
Firstly, thanks a lot for making such an informative portal/ blog.
I too have some query, if you can kindly guide me.
My Principle has the policy of paying the stipends of the months of leave at the end of articleship period, along with that, he has skipped for God knows why? or forgotten paying me stipend for atleast 2 months even when I was working.
I enquired at e-sahayata and they confirmed me that, stipends are to be paid on monthly basis. In case of complaints they asked me to send a signed written application/ complaint.
So, this is atleast a clear-cut violation of CA regulations.
I want to ask whether this in addition to above is also breach of agreeement of articles too? Articles were executed on a non-judicial stamp paper along with form 102 & 103. Doesn’t this become a point to file a civil suit?
Now seriously I don’t care about the mere minimum stipend, it is just for the nominal damages. As rules are rules aren’t they? If there are rules for me, it is for them too, isn’t it?
Please suggest/ guide me soemthing on this? and what consequences can the principle face from ICAI/ Law?
Thanks.
Stipend are to be paid on regular monthly basis. The stipend cannot be accrued to be paid later. Also, the stipend has to be paid through a/c payee cheque.
I would suggest you read the case link in the previous comment :
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-9/#comment-2766
My suggestion to you would be – dont waste your time thinking of legal recourse etc. You should rather evaluate your options as follows:
1) if the work conditions and training with your current Principal is fine with you then tell him to give the balance stipend
2) if the training is not proper, and you are in first year of training, then talk with him and get transfer
3) if you have crossed the first year of training, and want transfer, then write a letter to institute (regional council, with copy to Director BOS, Noida) requesting permission for transfer, and give reason of irregular or non payment of stipend.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-before-the-transfer
(read amended circular July 2010)
And apart from above, I would really suggest that you talk to him about the issue. Often, many of the things get resolved with communication. Keep cool – world is big – be positive. In life you wont be able to ‘teach lesson’ to each and every person that creates problems.
The relation between the Principal and Article, I have already outlined at:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-11-position-of-the-principal-member-of-the-institute
(So basically when you are an Article, the system is loaded against you !)
Sir,
Thanks a lot for your kind response. Just missed mentioning a critical point, my articleship just got completed this month and I have submitted my form 108 to the Principle , which is yet to be signed by him. I still have stipend payments pending for at least 8 months.
He wished me to complete a few more assignments, as I was the only idiot (who worked honestly) available at his disposal, others had been provided exam leaves since February itself, acting as if he was unaware of my articleship completion/ exams approaching. I clearly refused to comply with him as the agreement came to an end and stopped going to office after submission of form 108. From my enquiries at office, from other staffs, I have come to know that he has not yet signed the form. By this I can make out, he is intending me to run after him as if he is some Sarkari Babu. He has a tendency of procrastinating. If rules were at his fancy, he would still have numerous returns pending to be filed for the AY 1990-91.
Anyway, I don’t think I have the patience nor the time to chase him nor ever wish to meet him, so I’ve sent form 119 as suggested by ICAI E-Sahayata. I have had worked to my best during my articleship, and never refused to accept any assignments, other than this post-articleship one, which he expected me to do for free! Prior to my registration of articleship, I worked for 1 month off-the-record, free-of-cost, for the “trial-period” for the same person, as there used to be so much abundant supply of articles during those initial CPT days. In a way I’m glad by the changed curriculum, which has taught these CAs quite good lesson. Their operating expenses have increased quite lot and have started to treat articles better.
Now that I’m not there, he has started to skip the essentials of audit like – vouching and is just signing the reports. Don’t know why he has provided other articles so much liberty and why was all work expected to be done by me only?
I sure don’t want to go the legal extent, but I wish to know my rights and possible course of action I can take, if things don’t work out amicably.
Kindly suggest me with the completion certificate deal and how to utilise the fact of non-payment of stipend or, what options do I have?
I can take legal recourse, can’t I? At least, I can have some lawyer send legal notices? Maybe, I might even myself send some show-causes?
What actions could ICAI take in the regard?
Also, it is not just about me, it is about other articles (present and future) too, today it is me, tomorrow it is them. If I can do something which can probably make things better for them, I can at least try.
Thanks again.
You have done the right thing by sending Form 119.
I guess you must have retained with yourself the counterfoils of cheque deposit. Make a schedule of when and what amount of stipend was paid – also clearly mentioning the months for which you did not receive the stipends. And thereby put in complaint to the Disciplinary Directorate.
You can put in all the issues for which you can produce material evidence.
http://www.icai.org/new_post.html?post_id=5730&c_id=316
I guess you should first try the ICAI route and then the legal (civil suit) thing, Because once an issue is in Court, the ICAI does not do anything.
btw, what was your stipend? Because ICAI would test the amount against the minimum stipend payable as per ICAI rules. Read the deed, it says – “That he will pay to the articled assistant a minimum monthly stipend at the rates specified in the Regulations…”
Sir,
Thanks once again for your unfailing response and that link, I will give it a proper study after exams… I don’t think I have preserved all the counter-foils of cheque deposits, will try to find the ones I got, however I have already made a schedule having details of all the cheques received by me:
1. Cheque number
2. Cheque date
3. Relevant month for which the stipend was paid
4. Date of receipt of the cheque
5. Date of credit by the bank
This gives the details of the months stipend I was not paid.. In toto, he has paid 12 cheques of 1st year slab, 12 cheques of 2nd year slab, 8 cheques of last year slab, making it 10 cheques of last year slab are not paid. (Just noticed that! WOW! That’s a helluva money! Man! I’d be rich!! LOL.)
I also have my bank account statements to confirm this, also I had verified from the Salary/ Stipend register maintained by the Principal, I have not signed in it for any amount not reflecting in my bank statements. He may forge the signature later, but he cannot show the withdrawals in firm’s bank statements in back-date.
I was being paid the minimum stipend. Was it a problem if it was more? or, is this a problem?
BTW, my Principal has got his kid dummy from another CA, as he is well aware of the problematic CAs.. Ironical.. He probably thinks we mortal articles are unaware of it. I have details of his student registration number, also the CA who is providing him dummy. Yeah, all the way I had been thinking of entrapping him…
Actually, I don’t even want to complain to Disciplinary Directorate/ Committee, let remain take legal recourse. It’s always good to know what remedies I got, if things go out of hands.
If I actually talk to him, he may throw some tantrums but may eventually sign the form, and pay the due stipends. But I can’t tolerate him even for a second, it is his moral and legal obligation to do these duties now, isn’t it? As I mentioned I have lost my patience now, can’t stand his attitude, his lethargic and powerless (responsibility loading) delegative style of working. 3.5 years was quite enough, isn’t it?
If he reads this page, you know what I am up to.. You can call me up and say that form is signed, cheques are prepared, just come-by and collect them. You can also come by my place and drop those. I’ll forgive you..
For now, I am waiting for the council’s actions with regard to form 119. What else should I do now?
Thanks a lot for your valuable time that you spare to help students like us.
In life you may come across many such people – but losing patience is a personal minus point. After exams, I would suggest that you go and talk to him regarding the Form 108 and pending stipends. Perhaps, you can also formally submit this list to his office with acknowledgement.
As Form 108 / 119 are printed forms (and are not sworn statements) there is no connect with the stipend matter – whether it is actually paid or not! If you were on the ICAI scale of stipend, then definitely you have a clear case. Else the Principal can always say that s/he has complied with the minimum as per the regulation
btw ICAI has a page for dummies:
http://www.icai.org/post.html?post_id=4535
Sir,
I understand the issue with losing patience, but the thing is at times you get the urge to make a person get a taste of his own medicine.. I am trying my best to get over with this, but its hard for me to tolerate his Nawabi… I’ll think of my course of action by the time my exams end. He might break the ice by then, or I might change my mind..
I have already submitted 108. Regarding the stipend schedule, he can always deny the receipt by him, all the more I really doubt if he will acknowledge a receipt of the same.
Form 108/ 119 is just for ICAI use, I understand, but in 108, the CA certifies that he has paid the stipends, doesn’t he? That’s a wrong certification, if he does not, isn’t it? I can complain to ICAI for that, can’t I?
Form 102 and 103 are sworn statements, don’t they?
I couldn’t understand you on how: Principal can always say that s/he has complied with the minimum as per the regulation? if he pays more? He can claim he paid in advance?
And, yeah I came across that dummy page, I have saved this idea if the Principal tries to act smart, also his kid was pretty annoying (had to take him in one assignment), otherwise I wouldn’t have thought of creating troubles for him, just because his father was troublesome.. Actually it is his disadvantage that he did not do proper articleship, he will sure suffer as he won’t be knowing the ground realities, troublesome auditees, etc. if he ever decides to practice, anyhow articleship provides a lot of lessons in life, office management, etc.
Thanks again for your regular guidance.
The ICAI rules only says regular payment of base stipend. So, a Principal paying more can take the plea that he has complied with the legal agreement (Form 102). So can’t one pay in advance? Does ICAI prohibits advance payment of stipend – No.
That you have used the Form 119, it would seem to me that hardly would your Principal care to reply to any letter of ICAI in this matter – and your case will take the due course where the date mentioned by you would be taken as the date of termination.
Non payment of stipend and issue of Form 108 (this is hardly relevant now), are two different matters – and consequently pursued separately. Form 108 is already solved by you sending 119.
Form 108 / 109 are mere formality – its not certification as such. Any mistake in these would at best amount to oversight. In ICAI no one cares for these forms – in as much that officials of the rank of sr. asstt secy would not know the correct method of filling these forms! Its only the students who get worked up on such forms.
As an aside, in my time, I had a dispute with my Principal on the correct manner of filling the training records in form 108. Both of us wrote emails and letters to the regional council – and there was no reply to any of these letters or even reminders. So, I even went to the extent that I filed RTI with the Chief Information Officer of ICAI. Interestingly before filing RTI, I even had email correspondence with this official and he seemed to be a reasonable person – as he told me the procedures etc by his personal email. However when I sent the RTI, the reply was shocking – he quoted some section of RTI Act and said that such information could not be divulged !!!
Finally I had to quote him and send email to the then President of ICAI, and to around 7 Central Council Members – and I wrote that as per ICAI the correct way of filling the form 108 and 109 is a state secret – that cannot be divulged to students! Finally the replies started coming – including personal emails from the regional council Secretary (and even a written letter later on) on this issue.
So basically, I would say, dont let such matters cloud your mind. You have issued yourself the termination and in due course ICAI would issue you the service certificate. As for stipend, its really your choice as to how you want to pursue.
Dear sir,
pls tell me that time of completation of articalship it is mandatory to submit our montly record in the institute.
No you dont need to submit any such record. You only have to fill the training record that is part of Form 108 and send it within one month.
Its only in cases like if Form 108 is being sent late (ie. after one month), then one has to follow the “condonation of delay” procedure. In that one has to attach attendance records, deed of articles, stipend details etc. alongwith late fees. You can read it at:
http://icai.org/post.html?post_id=1093
Is prior approval of Institute is required even in 1st year of articleship as per new announcement dated 10th may 2011. Or is it applicable in 2nd and 3rd year of articleship?
Plz read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-before-the-transfer
The new circular has not changed any rule. Its only a clarification.
ok means no prior approval is needed in 1st year… I called institute but they are not giving proper answer.
I have completed my articleship on 26/03/2011 & started on 27/09/2007
I have taken leave of more than 1 year for exams only
For my 5 attempt of PCC
What should I do ?
& I have not submitted 108 Form yet already delay in submitting
PLEASE HELP ME
You are in a peculiar situation. It is for this reason, I always advice that finish off articleship on time – and try to avoid excess leave under any circumstances.
To your situation, firstly, I would suggest, depending your circumstances, and inclinations, you should first decide whether you want to do CA or not. For many students CA does entail struggle.
http://indiapoint.net/ca/2010/07/30/motivation-for-success-in-ca-exams-cases-of-real-cas/
Secondly, If you want to do CA, then you will have to finish articleship. Now in your situation, you have to decide whether you want to finish training under the same Principal or another Principal.
Read: Case 1 and Case 2 :
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
(I would suggest that you continue your excess leave training under the same Principal who has been so patient with you and given you so much of leave)
Thirdly, as you are already late in sending the form 108 – As per ICAI rules
http://www.icai.org/post.html?post_id=1093
and
http://www.icai.org/resource_file/14497student_manual_30.pdf
You will have to send:
1) Letter of condonation of delay – should be signed by your Principal
2) Needed documents – (as on date, you dont need any other documents to attach with Form 108)
3) Fees of Rs. 300 as you would come in clause of 31 – 180 days beyond specified period
This would regularise your articleship training. As you are already late (nearing 60 days after due date of completion), for doing excess leave training, better to fill fresh Form 103 & 102 with the same CA (instead of 107 route) or any other CA
If a student has passed PCC and is in Final and the excess leave is exact 365 days or less, he can even do excess leave training as industrial trainee (see Case 3 http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave) However this option would not be available to you as you have more than one year of excess leave.
Dear Sir,
My firm in which i am registered as articled assistant is getting demerged, so if suppose i dont want to work under my principal but i want to work under the other partner under which i am not registered, is it possible?
Yes and No. Yes if you are in first year of articleship. Just take termination (Form 109) and join as article under the new Principal.
No if you have already finished first year of training.
Articleship is under a CA and not the firm. Consequently in cases of demerger etc. the Article sticks with his/her Principal. For the Article it is no issue to worry as to which firm the Principal is affiliated. The only exceptions are like if the Principal dies or his status changes eg. he leaves practice to join employment
Sir, i had read some points regarding exceess work issued by icai.
I want to say that i had work under ca. firm form 9.30 a.m. to 6 p.m. during my period of articleship.
May i take the benefit of excess work.
i have already given termination to my articled clerk with an excess leave of 1 year and he got registered under another principal. Termination was given on the ground that he shall finish his pendig work which will take two months. He had also give me a letter stating he will finish off his pending work and on that condition I had signed the forms. Can i take an action against such articled who broke my trust and didnt care of his promises and fooled his principal.
You cannot enter into any subsidiary agreement other then 102. Plz read the clauses of 102, and if you have any proof w.r.t those clauses, you can make complain to ICAI. I guess that his declaration that he has left work pending is proof enough to make a complaint. You have a good case of your Articles training duration being nullified to certain extent.
Dear sir,
This My Second request to you.
I am CA.final student.I took tranfer from my CA with mutual consent. i had taken 3.5 month leave under the old CA. firm.
Now my new articleship re-registration letter shows the excess leave of 116 Days.
Sir, my question is that i had worked excess ( 9 a.m. to 6 p.m.) under the old CA. firm. And my CA. is ready to give me the excess work Certificate.
Please tell me what next i have to do ? And which Form i have to fill.
Hi Shamal. I already replied to your query yesterday.
http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/comment-page-10/#comment-4057
To your particular query that your previous CA is ready to give you excess work certificate. Its okay – you take the certificate. However, if your new Principal does not want to give set-off for the excess work – there is no remedy. This is because usually such set-off for excess work is provided when one works under the same CA or the same Firm.
Also your new Principal cannot be faulted if he does not give you set-off for work done under another CA /another Firm. If assuming, that your new CA gives your set-off, you dont have to fill any form, nor attach any certificate.
Set-off basically means that you get holidays (without them being counted as leave). It does not mean that your articleship period would become less. It would end on the same due date as per the three years ending date as indicated in the original articleship registration letter.
If you have any other query, do freely ask it.
i am working as senior audit officer (central receipts audit) in the indian audit and accounts department under comptroler and auditor general of india we do audits of states,central psu’s of company act 1956 can we get exemption from mandatory articleship for doing c.a course.
Unless one is a CA from a country with which ICAI has mutual recognition arrangement no one is exempt from Articleship training!
In Dec 2008, ICAI came out with a scheme for IAAS officers. In that it said that only one year of work experience would be recognised for purpose of articleship (equivalent to one year of industrial training) – but for the balance two years, the IAAS officer would have to enrol under a practicing CA and do the articleship !
You can read previous comments on this:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-2/#comment-245
You can also read about this at ICAI website: (under heading ‘Synergy with C&AG’)
http://www.icai.org/post.html?post_id=5316
Dear Sir,
I have completed my articles on February,2011 and has taken excess leave of 22 days. I got a letter from ICAI to file form 107 for excess leaves. More over I have filed form 109 by mistake instead of form 108 within 30 days.
Kindly help me with the procedure i need to follow to comply with all the guidelines of ICAI in this regard so that I may get the certificate of articles. Also help me in filling form 107 first part which is a bit confusing for me.
Please help me.
Plz read the section:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
You can do the excess leave training under the same CA (Case 1) or under another CA (Case 2).
Since you are continuing under the same Principal, just follow the procedure outlined in Case 1
As to the form 109 that you have sent – that is of no effect (its void). Fill form 108, and Form 107 and send it to your Regional office
Whats confusing in Form 107? Its just like Form 102. Consult your Principal, if you have any problem. In this line you will have to fill all sorts of confusing forms – this is an easy one. Cheer up.
Sir i have completed 2 year of my articleship now wanting to shifting back to my hometown due to family reasons and completed my college as a regular student at present place so please let me know can i get transfer from present principal
When you have already completed two years of training, ICAI does not permit transfer on the basis of “shifting back to hometown”. However if you are in CA Final, you can take transfer for purpose of doing industrial training, and thereby join some Corporate as industrial trainee in/near your home town. You can read details of transfer rule / procedure at:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
Dear Sir
I have to appreciate you so much for the hardwork you put in to create such a good and ‘useful’ database. The problem which every article student faces is , no access to more details other than the rough and bare rules.
Thanks A lot..
Wishing You all the best
Dear Abhishek,
Thanks a lot. Yours is the first comment that appreciates the “hardwork”.
I started this primarily to disseminate the information that is ‘difficult’ to find. I so much wished that ICAI themselves would have created such a site where they would have put up the details. Even, the e-sahayata – does not provide such ‘database’ – with every student left to their own.
The unfortunate part is that despite the hard work, I find that some websites copy the content (and presentation) and publish it online as their own. That is the most frustrating part. Though I have been able to get some of them removed under DMCA. But still there are sites that exist who have copied the content and dont respond.
I would have really put up some more (infact many more) useful things for the CA students – however the plagiarists dampen my spirit. But anyway, I hope by replying to queries, and providing ‘workable’ solution to students, they have benefited. And that is my satisfaction. Also, this website is advert-free, so unlike other sites, I dont make money out of it.
Thanks again
thanks a lot
sir i have completed 2 year of my articleship at my present place under present principle and m not living with my parents and due to ill health of my parents i wants to live with them hence wanting transfer from current principle please let me know can i get transfer ?
Though parent’s illness is not a reason for transfer – however if there are compelling medical reasons, and you can provide evidence to institute (ICAI audits everything!) then I guess you can be allowed. The thing is that despite of the specific clauses of the reasons of transfer, ICAI has full discretion to allow transfer where there is compelling reasons. You can read rules of transfer at:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
in regard to your reply what are prescribed reason regarding parents illness and what type of certificate i want to submit while filing application for transfer!
Plz read the link and the ICAI notification given in that section
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
Parents illness is not any criteria – but ICAI always has a discretion. You have to prepare your case, just as appeals are drafted in IT cases. Consult your Principal in this matter – because the request letter has to be approved by him.
Request for approval for transfer is prior to application for transfer in 109. Only when ICAI sends approval letter then you can send 109 else not.
sir there is rule of transfer of parents for taking transfer from present principle so is this applicable for parents in govt job only can i get transfer if family is transfering to other city
This is applicable only for parents in service (govt or pvt).
However, the rules laid down should not be considered as exhaustive – as there may be unique situation for the student not contemplated by the institute.
If you read the original announcement in this regard:
http://www.icai.org/post.html?post_id=4457&c_id=219
It says – Termination of articles be permitted on such other justified circumstances as may be deemed genuine by the Council.
So, if your family is migrating to another city – then you have a genuine case. I would suggest, draft a convincing appeal – and if there is any proof (like agreement of residence in new city etc) attach that as photocopy. Also, get your appeal forwarded by your Principal – and he should write something like – “What the student has stated is correct and is verified by me, therefore the application of transfer should be granted approval by institute, otherwise it would cause undue hardship for the student”.
I guess, those sitting at ICAI are not heartless – they are only concerned about fake cases.
sir i have completed 2 year training under present principle m also not living with my family and from past 6 month m suffering food accomodation problem because of which usually get suffered by health problem hence it is necessary that i should live with my family for better take care of myself hence for same i required transfer so can i get the same and also let me is it come under rule which require discontinutation of articleship for minimum 3 month
For termination under medical grounds, you have to get certificate from Govt Hospital. Plz read previous comment thread on this issue:
http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/comment-page-3/#comment-2961
sir regarding your reply please let me know whether my queriey result into discontinuation of articleship for minimum 3 month please let me know!
Yes
sir i want to clearly understand the rule regarding discontinuance of articleship for minimum 3 month if i will take transfer on medical ground as i have completed 27 month and it is completed on 3september 2012 so how this rule will be applicable and discontinuance is for 3 month and and discontinuance from date of approval or what please let me know!
The termination (109) is for minimum 3 months – from the date mentioned in the 109 form. The 109 can be filled only after approval is given by ICAI
(Isn’t it strange, that where medical reasons exist – ICAI takes at least a month to give approval – and only thereafter the Article can take such termination !).
Actually ‘transfer’ is not on medical grounds – but ‘termination’ is on medical grounds. However after minimum 3 months break, one can join articleship anywhere (including previous Principal)
sir this is second query as i m in 2n year of training as i asked you ki m not living with my parents and from past 6 month they are suffering health problem high blood pressure and diabities hence necessary that for me that i should be living with them hence can get transfer? Are they compallable medical reason
I already replied you:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-17/#comment-4125
You can also read the previous comment:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-17/#comment-4131
and adapt it to your situation
sir, i am a CA Final student, i called circ and they told me that 20 days leaves are not allowed in ca articleship max 180 leaves. please tell me what ought to be followed?
very useful and crisp article.
You have written what CIRC said. But what is your question ?
Dear Sir,
I had completed my a’ship in January, 2011 but I have still not received A’ship completion certificate.
Is there any urgency for the certificate? If yes, what should I do and whom should be contacted?
Thanks.
Usually Articleship completion certificate is delivered in 6 weeks time.
1. You contact your Principal – whether the letter has been received at office
2. If so, keep few photocopies – you would require it everytime you fill the Final exam form
3. If (2) has happened or not, put in complaint at http://www.icai.org/help/ under
Region—-> E/W/N/S —–> Articles——–>Completion of Articles
and give details of your termination. If you can, then attach image of your Form 108 with the query. The point is that ICAI should send you your copy of Articleship Completion Certificate. If it has already sent you, and you have not received – then it would issue you a Duplicate Certificate.
(I faced similar problem – and my original certificate arrived one month after the duplicate certificate ! In those days there was no esahayata – and I would keep up pursuing the matter on phone)
Thank you Sir for your help.
I appreciate the hard work you take for students like us.
I would get back to you once I receive my completion certificate.
Thanks once again.
Dear Sir,
Thanks very much for your help.
I have received the A’ship completion letter today.
Keep up this good work.
i konika heer converted from pcc to ipcc in may11..but i am getting termination from march11..
is it ok if there is difference between two dates..
Are you Mayuri Patel or Konika Heer?
Anyway, it seems you have completed articleship, and after that you have converted from PCC to IPCC. So whats the problem?
sir i m in second year of my article presently i m not living with my family and living with my brother and now brother is shifted 2 another city bcause of job and i also want 2 live with him can i get transfer on a basis of transfer of parents 2 another city please let me know?
If you dont have any genuine reason, why dont you just focus on articleship training, instead of trying to manufacture reasons for transfer?
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-18/#comment-4142
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-17/#comment-4134
Three years is not a big time – it would just fly past. If you focus on the work at hand – it would seem as if there is so little time. I would suggest, instead of indulging in बहानेबाजी try to focus on your training.
Sir, after completion of articleship, in case of excess leave, do we have to serve under the same C.A or can we shift directly to a new C.A to serve the excess leave in the same city. Will this also be refered as transfer?
Plz read the details at:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
The due procedure has to be followed. In my opinion in such case of shifting after filling Form 108, there should be no restriction as to under whom one wishes to enroll. The 50 Km restriction is related to Form 109.
Sir, I want to ask that my date of franking in form 102 is 18-06-2011 i.e. today and the balance period to be served by me is 2years 3 months and 9 days, so date of completion of my articleship training will be 26-09-2013 or 27-09-2013? My articleship period is of 3 years and i already served period of 8 months and 21 days.
Logically it should be 25-09-2013 because 2012 is a leap year. But better fill 27-09-2013
Frankly, it does not matter what date you fill – because the last date would be the date what the ICAI software decides – and you would get that date in your re-registration letter.
What is more important is that date of joining should be correct.
Thank you Sir for your helping hand which you extended towards me in sorting my issue regarding my wrong submission of form 109 instead of form 108.
Thanks a lot.
Sir, I will complete my articleship by 30-06-2011 with an excess leave period of 3 months. I do not want to continue under the same CA. Can I join another principal in another city, falling outside 50 k.m. range.
Plz read the section on excess leave:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
You can do training relating to excess leave under any other CA.
Also, as the termination would be at the end of deed period (Form 108) – you are not limited by 50 Kms rule. You can join the CA firm across the street.
Sir,
i have originally registered as PEII then converted in to PCC , before last two exams of PEII.i cleared one group in PEII and cleared in my last group in PCC in November 2010.I have not commenced my articleship.I think i will statrt after PCC passed.I have not reced MY PCC certificate.what is reason .solution for getting certifiacte.to whom i contact.
Hoping your help in this problem
You are saying that you have cleared one group in PE2 & another group in PCC – and then you are saying you will start after PCC passed? In what way do you want to pass to start the articleship?
To the other question – there are two things that ICAI sends. One is the marksheet relating to the exam. And when you pass the particular stage – the pass / rank certificate. This certificate is issued by the Exam Dept and may take upto 6 months to come. You dont need this certificate to start articleship. For that marksheet is enough.
As to where you should contact – use e-sahayata http://www.icai.org/help/ Under “Committees” you will find “Examination Noida” and thereafter select PCC
dear sir ,
I am graduate but my first group of ipcc is not passed.please let me know that can i start my articleship on the basis of graduation.
Dear Sir/Madam,
Please help me in understanding regards to Industrial traning , is it excess leaves are considered in 9 & 12 months of criteria , reply as early as possible.
You can read about it under Case 3 of the link: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
Suppose in a 3 yrs articleship, if you have done say 2 Yrs and 5 months articleship (excluding excess leave). And your excess leave is say 5 months (as calculated in terms of the total 3 yrs period) -
then at that point of 2 yrs & 5 months, you can terminate for industrial training. And duration of the industrial training in such case would be 7m (balance period) + 5m (excess leave) = 12 m
SIR,
I completed my training on 2 April 2011 and filed 108 form with an excess leave of 315 days within 30 days of completion of training. But i did not file form 107 as i did not have any knowledge regarding that. Now if i want to complete my excess leave period under another ca. Is that possible?
What is procedure i need to follow regarding that? Do i need to inform my old ca or can directly take Article ship under a new ca?
Sir,
Further i need to ask whether there is any other formalities i need to comply with my old ca after form 108 if i serve the excess leave period under a new ca?….Also within what time i need to get registered under a new ca??
Plz read Case 2 in the following link :
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
There is no further formality of your previous Principal. There is no time limit if you want to join another CA for the remaining training. But when you join by filling Form 102 & 103 – those forms have to be sent within one month.
Thanks for the reply.
Its my discretion to join under a new ca?….No inquiry would be held against me that why i did not continue with old ca and joined a new ca?….Would institute demand any record regarding my old training like attendence record, stipend detail etc?
Yes its your choice. No previous record required.
Institute calls for records, if it suspects anything wrong – or where procedures have been violated in terms of time limits etc.
Hello Sir..
actually my articleship has been completed by 26/03/2011 , but my ca wants to extend it…and recently i appeared in may final exam…so what is the maximum days that my ca can extend my articleship…?
some friends are saying that my ca can extend for only 6 month..?
so plz tell me what to do…i am very tensed.
my ca is ready for transfer.. but i have listen that transfer is very difficult….plzzzz help me its urgent
Have you taken excess leave?
If not – then how can your Principal extend articleship?
There can be no arbitrary extension of training period.
What you have written – the details are not clear – if you write details of your case, then course of action can be suggested.
sir, i have completed my articleship on 28 april and due to some family problem i have not submitted my 108 form.and the another thing is during my article period i have not taken any cheque from my principle as i prefered to take together with calculated amount. so will i face any problem . please suggest.as soon as possible
You will have to submit a letter for condonation of delay and appropriate fee.
http://www.icai.org/post.html?post_id=1093
There is no requirement of any documents to be attached when termination forms like 108 are submitted late.
Yes i have taken excess leave…but dnt knw how much
sir plz tell me what is the minimum and maximum period for industrial training?
i am thinking that if my ca sir extend my articleship than i will terminate from my previous ca and go for industrial training so plz tell me about the procedure for industrial training if my ca sir extend my article ship as my articleship terminate on 26/3/2011.
Plz read the following:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
You should also read:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
thank u so much for reply…
I have an another question-If my C.A sir extends my articleship for 160 days excluding acceptable 180 days leave and my C.A sir is in favour to give me transfer
So if i want to do my rest of the extended articleship with new principal then please tell me if transfer is possible?
And if possible what is the procedure? and how many days I have to fill the appropriate forms
ie. you have taken total of 160 + 180 = 340 days leave?
Yes, you can register with another CA. Plz read Case 2 of the link:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
thank u sir
i also want to know if my articleship extend by 160 days excluding acceptable 180 days leave and i have to fill condonation letter also with any more detail? with form 108 as i m late by more than 30 days my article ship ends on 26/3/2011…
You have to send:
Form 108,
Condonation Letter signed / forwarded by your Principal,
and applicable late fees
thank you sir for guiding me..
ignoring my above question i want to ask u that
my ca has singed the form 108 with an extension of 162 days excluding acceptable 180 days leave. that means my total leave s are 342 days..
now i am sending form 108 along with late fees and condonation letter to the institute.
and my articleship end on 26/03/2011
and i am also seeking transfer to new ca…
my 1st question is—– is it possible to take transfer?
2nd ques—if i have to send first letter to institute regarding transfer on plain paper or just have to send form 108 ?
3rd ques—after sending form 108 in how much time i have to send form 102 and 103 to institute for doing rest of my articleship under new ca
i know sir i am asking u same question again and again but i am helpless.. i am not able to understand anything…plz tell me in detail about this procedure and i have read all your article but still not able to understand….plz help me..
1. Yes it is possible to take transfer & do the excess leave training under another CA
2. Plz follow the procedure mentioned in Case 2 of the link http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
Once you have sent Form 108 + Condonation (get it counter signed / forwarded by your Principal) + Late Fee, then all matters relating to first CA ends
3. Thereafter join the next CA – you can join the very next day as well – and thereafter send Form 103 to Institute dated from the date of joining. In your case your termination is on 26-03-2011, so you are anyway nearly 3+ months late in joining
4. When you finish your excess leave training, you will again have to fill the form 108
As an advice, keep a cool head – do half hour meditation everyday. That would relieve you of all the confusions
thank u sir..
i got it..thanks a alot..
tell me one thing..
after sending form 108 to institute i have to wait for institute letter for confirming my excess leave or just fill up form 103 and submit to the institute the next day
You dont have to wait for the letter from institute – directly join the new Principal.
I just replied the same thing to another student: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-20/#comment-4339
Sir,
I need to serve 155 days of extended article ship and i am planing to join it under a new ca.
In this reguard i need to file form 102 and 103.
If in form 102 and 103 , my article ship under new ca would started from 10 June and accordingly 155 days end on November 12.
But i am planing to give ca final exams in November due to which i would require sum leaves pertaining to the days of exam.
Would that leaves for exam would be counted as article ship period served even in case of extended period?
Considering all this if my article ship is started on June 10 and extended period is 155 days and i would require holidays for exam, when is my Article ship bound to be over??
Appearance in exam is part of articleship (inclusive of gap days). However no leave is permissible during service of excess leave period. In practical terms what you can do is an ‘arrangement’ with your Principal viz if you are taking 15 days preparation leave, then you can serve those 15 days extra and send the form 108 after that, but mentioning the last date as per the ICAI letter.
Read the following:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
Thank you
So now while signing form 102 and 103 where i need to mention the last day where my article ship is completing whether i should mention the day when my 155 days of extended period is getting over or the day where at least 155 + 15 days are getting over?
As I said, officially you will have to keep 155 days. The extra 15 days is only an ‘arrangement’ between you and your Principal (to save from unnecessary paper work) And anyway, as per ICAI rules one cannot take leave while doing excess leave training !!
Dear Sir,
Please ignore my earlier post and consider this one.
I’ve completed MCA (Master of Computer Applications,2008 Batch) and presently working in one of the reputed IT Companies in the country.
I cleared my CA PE-II alongwith MCA 2nd Sem,i.e., 1st year and as MCA was a regular course,so couldn’t go for the Final Course with articleship training.
I’ve lost 4 years after my Graduation.1 year and 4 months again lost after completing MCA due to delay in joining as a consequence of recession.
Now,I am 31 years of age & ave 1 year & 9 months of work experience in IT.
I desperately want to complete my CA final.I’d like to know the followings :
1. After clearing CA Final course I’ll be of 34 years.Will there be problem in getting into Corporate Sector/Service Industry as a CA at that age and where there is a gap/break in education?
2. After 2 years of articleship,I’d like to go for Industrial training.will there be any problem for my loss of years?
Would be really grateful for an early reply.
Kindly help me to take right decision.
Thanks & Regards,
Amrita Bhattacharya
I would suggest you read:
http://indiapoint.net/ca/2010/07/30/motivation-for-success-in-ca-exams-cases-of-real-cas/
Given the age – and also experience in non accounting field (its like a career switch) – age can be a prohibitive factor. The brand corporates usually prefer someone around 25 or less. If job you are after – then you would get job – but that may not be the best – unless perhaps you perform superb in the CA Finals like topping it !
Sir, I have cleared IPCC group 1 and have given 2nd group of IPCC…I also have joined a CA firm as an article a month before…but now I want a transfer, so that I can get better exposure…I want to do a job in future & not a practice…so please suggest me the firms in pune that would be favourable to me..
Plz help yourself:
http://indiapoint.net/ca/2010/11/03/ca-articleship-how-to-search-for-firms-for-training/
Sir,
I am PCC student.I have completed 2 years and 8 months of article Ship. And i have taken approval from Institute for transfer of Article Ship on August 2010. After that i have sent form 109 along with the copy of the Institute’s approval letter. Till now i didn’t get any communication from the Institute regarding termission of my Article Ship so i have not joined anywhere. Is it possible to join now. If so how much i have pay as late fee.
You mean to say, you have still not joined after sending the 109 last year?
Infact, if ICAI has approved your transfer, you can join your new Principal the very next day of the date mentioned in Form 109. You do not have to wait for the letter from the institute in this matter.
And why any fees? I presume you had sent your form 109 on time and also have retained the postal/courier counterfoil
1. Put in complaint on http://www.icai.org/help/ to your region (where you submitted the Form 109) – and give complete details in this matter.
2. Send an email to the Dy Secy of that Region with same details
3. In the meantime, re-join articleship – (same procedure as when you joined initially – Form 102 & 103). You will have to attach the copy of Form 109 & the transfer approval letter with your Form 103 that you send to the institute
4.And depending on the reply from (1) & (2), if they are not positive – then write email to EACH central council members of that region http://www.icai.org/new_post.html?post_id=1525&c_id=198 and to president@icai.org giving full details of your situation (and if possible attach in the email digital/scanned copy of 109, approval letter, postal/courier proof).
Sir, As I have written earlier i have completed my articleship period with an excess leave period of about 3 months. now i have a query regarding sequence of sending of form. do i send form 108 first and then wait for the reply of the institute and then send form 102 & 103, or do i send form108, 102 & 103 together, or do i send form 102, 103 and 108 seperately?
thank you.
From your existing Principal you will get form 108 signed, and send it.
You dont have to wait for the Letter from ICAI.
Join a new Principal, and Fill Form 102 & 103 (the same procedure what you did when you joined articleship). Attach photocopy of Form 108, that you sent, because the letter from ICAI has not arrived when you are joining the new Principal
Later on after 3 months, when you finally finish your excess leave training with the new CA, you again fill Form 108.
Plz read the section http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave as all details have been provided there.
(I must add, first talk to the new CA under whom you want to do articleship, because, for such short periods like 3 months, CAs usually dont take Articles)
Thank you sir.
Sir , can you also tell me where do I send form 108.. to regional office or to the head office?
Everything relating to students & members are dealt with at RO level. The HO only deals with policy issues
Apart from five RO, at certain places like Bangalore, Indore etc., there is branch of RO (different from the normal Br. of ICAI). These Branches of RO are also often authorised to take these Forms. So, if someone lives in such cities, they can deposit the form in such Br. of RO also
sir,
I am in PCC and completed three years of articleship with lot of difficulties as Ihave alot of responsibility towards my family,office which results I failed to clear any group since 3 attempts.Now my family, putting me in lot of pressure to leave CA and do MBA as they do not believe me any more but I know that Ican do it.
Please suggest me sir what should I do? whether I should terminate my articleship or take transfer in office having less work.What would happened if i terminate,whether Iwould be elligible for final papper.Or if i can get transfer on this ground?
I would suggest you complete 6 months of balance articleship training. Once you complete your articleship training you are free from all the hassles and restricting rules. Also, request your Principal to help you get a job of accountant. Usually established CAs can well get accountants job for their ex-articles at remuneration ranging from 8 to 12 thousand – usually in their clients establishment (that also helps in their audit as their reliance on accounts increases, because ex-articles are well versed with requirements of audit).
If you have faith in your abilities, then in my opinion, instead of going for MBA (which is really of no use unless done from IIM), try to finish CA exams while being at job. I would also suggest read this: http://indiapoint.net/ca/2010/07/30/motivation-for-success-in-ca-exams-cases-of-real-cas/
Also read : http://indiapoint.net/archives/2005/03/14/doing-one-thing-only/
Thanks a lot sir.I have decided to continue with my CA but the problem is that my mother has a problem of spinal disk and she was not allowed to do any work.So the whole responsibility of home is on me . We dont have a financial problem,the problem is of time thats why i want to break my CA and focus on study and home.
So I repeat you to ask whether I Can break or terminate my articleship.If yes ,then what will be the impact,whether I would Be eligible for final papers. Whether I can take transfer on this ground under another Ca in same City.
Since you have already completed 3 yrs training. And only 6 months are remaining. In this situation any transfer would require prior approval by the ICAI. However, the reasons that your give – are not eligible reasons for you to get termination.
Any “break” (it wont be a “break” as such) taken by you would be in the form of leave – which depending on how much leave you already have taken, may add up towards excess leave that you would have to serve later. (serving articleship “tomorrow” is much more troublesome than serving articleship “today”)
To the other part of eligibility for Final exam, plz read: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/
I guess I have written the exam rules with fair clarity – if you still have any question then do ask
Sir, As mentioned earlier, I am joining a new CA for my excess leave period of 3 months. Can u tell me what is difference between the stamp & seal of the employer.
Can you also inform me about the documents needed to be attached along with my Form 103 and do I also need to send my ID card issued under previous employer.
And do I need to make any remittance to the institute for re-registration.
thank you.
Stamp & Seal mean the same thing. With your Form 103 attach a photocopy of your Registration Letter & the Form 108 that was issued to you by your previous Principal (get it attested as true copy by your new Principal). You dont need to send any previous ID card. As far as I know, you dont need to send any remittance (i may be wrong on this – but if any remittance is required ICAI would write back to you to send the fees)
Thank you sir thanks a lot. .
Sir i have completed my articleship as per the rules, but my principal is not agreeing to apply the provision of compansatory leave/set off… What do i do? Also its been more than 3 months since i have completed my articleship & still not filled form 108 due to these issues, is there any problem? Do i have to pay any fine?
Sir can you pls tell me what should i do after filling form 119.. ?
The late fee has to be paid (and condonation letter) if Form 108 is submitted late. Read previous comment http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-19/#comment-4275
and also http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
However if you are using the route of 119, then there is no late fee.
However, I must tell you that even though ICAI has made rules of compensatory leave, in application it is no hard and fast – in the sense – usually there is no documentary proof that one has worked for those extra hours. In such situation, this thing is in a way arbitrary and in discretion of the Principal.
In my view, if those extra time is not too much – visit and talk with your Principal and try to arrive at a compromise solution and get him to issue 108 – or arrive at some kind of solution with him to reduce the disputed leave, if the disputed duration is long.
119 thing is a tricky area – that would work only if you have a clear case with all signatures in the attendance records – and your Principal having no counter proof. Usually whenever compensatory off is given they are mentioned as notes/remarks in the attendance record itself to remove any doubt for future.
If that is not the case, then if you send 119, and your Principals sends photocopy of your attendance records that shows that you have not completed training, then you are in a way stuck – and in that case you would be issued excess leave certificate (and the period of excess leave may not be to your liking)
Another thing can be, (again, depending on your situation), tell him to issue you 108 with excess leave, and do the remaining training with another Principal.
Think accordingly as to what is best for you.
Sir,
I have submitted 112 form in institute, in reply to that they have send me a letter asking the reason for delay in submitting the form, along with condonation of the same along with fees of Rs. 1000.
please suggest me any valid reason so that they get satisfied.
Just think why you were late – and write that. The condonation letter is a formality – get it forwarded by your Principal
sir plz tell me what is the procedure for verification of result
Plz read: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/#toc-verification-retotalling
Dear Sir,
Is it possible for me to take transfer, to serve extension period under different CA, because i have already taken 1 transfer during my article ship?
If you are filling 108 with excess leave, then you can do balance period under different CA. That is not considered transfer.
Read the Case 2 in the link http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
Respected sir,
i am converted from pcc to ipcc on 23/05/11 and i submitted the 109 on the same day.but my principle has given me transfer on date 23/03/11.now i am recd letter from institute to rectify 109 and send to institute for transfer entry.now my principle is not rectifying the same.so its ok if i submitted 109 after some time and what was the time limit for the same.
Show him the letter. I dont know why your Principal is not rectifying the date / filling new form with rectification. Were you absent for two months – from March to May? If so tell him to fill the rectified form with the said leaves.
Usually CAs dont do such things of not rectifying mistakes when there is letter from institute
Can a person complete his articleship under comptroller and auditor general of india
Actually no. ICAI does not provide for such flexibility. The only limited flexibility that ICAI provides is for IAAS officers – and even for them – whatever be their service duration – one year shall be set off for their service – as if they have done one year industrial training under CAG. But even they will have to do two years of articleship under a practicing CA ! It does not matter as to what office the IAAS officer is holding. Also, such flexibility is not available to non-IAAS officers working in CAG.
However, if one is working in CAG, then one can get full exemption of training in CWA (three years training) and CS (15 months training)
Dear Sir,
I have taken leave of total 172 days. My previous articleship ended in march,2011.
What all forms do i attach with form 103? Also do i fill form 103 for 16 days?
Actually when the excess leave is so less, usually as an informal arrangements – what is done is that the student serves such leave with the Principal for such small period, and thereafter the form 108 is issued.
(Though as per rules, form 107 is needed to be filled – but both the Principal & the student save themselves some paperwork)
It is strange that you are still stuck for 16 days. So – have you already filled 108? Has the ICAI letter received by you? Procedure to be followed by you would actually depend on your situation.
Sir, i have not filled my articleship completion certificate & its been 3 and half months since i completed articleship.. So how much fine i have to pay & also which all forms have to be filled?
Pls help me out.
Plz read the para http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
Dear Sir
I’ve completed my articles on 22-07-2011. I’d done six months of articles under one principal and the remaining period under another principal.
My query is while filing 108 form, should I mention my period of service as two and a half years or complete three years?
In 108, you will have to fill details only relating to your current Principal who would sign the form
Dear Sir,
During my articleship many times i had worked for excess time over and above normal 35hr per week. as per the attendance register maintained in our office as on June 11 i have completed 5500 Actual working hours and the same is approved by our principle. My view was that in the articleship of 3.5 years we need to work for 5460 hours (As 35hrs per week and i have calculated how many weeks in the 3 years of articlehsip, rest 180 days are leave permissiable by ICAI). I have taken excess leave of almost 75 days in the tenure of articleship. My point of view is, that excess leave should be adjusted against the excess hours worked by me. If we calculate as per hours then my articleship training is almost over. but our principle is saying that institute has given the calculation in days so we need to work for the excess leave taken. if that is so then what about the excess hours worked by me and what is the importance of the ICAI notification of compensatory leave if work is more than 35hrs per week, also our time in and time out as per attendance sheet has no relevance in this case. Pls guide me what should i do? if any notification of ICAI can help me out in this to show to my principle. ? Please help me. there is one other article too with me facing the same situation.
There are two three things that you should see. You cannot calculate the way as you have done. For example if you have taken a continuous leave of 20 days – then the Sundays would also get counted as part of leave
Secondly, there is a clear formula by which ICAI calculates leave – so you cannot make your own formula
Then you have not written what is the normal working duration of office. If its a five day week or six day week.
By the facts you have given, yours was a 3 & 1/2 years articleship. In that you can take leave of 180 days. Beyond that its excess leave.
So, go by your attendance register – and check the actual number of days you were on leave. In this you will have to keep certain rules in mind:
1. if Saturday is your working day, and you were on leave for one day on Saturday – then its one day leave
2. If Saturday is your working day and you were on leave from Saturday to Monday – then its three day leave !!
Similar calculation for number of days of leave, when it includes gazzetted holidays (if your firm is officially closed), festivals (if your firm is officially closed)
So thereafter, you arrive at the total number of days you were on leave.
lets say total leave taken is 250 days
Now use the formula provided by ICAI viz 1278 – 250 = 1028 = number of days actually served
Based on the criteria “eligible leave is one sixth of period actually served”,
in this case, the eligible leave is 1028 / 6 = 171 days
So excess leave in this case = 250 – 171 = 79 days
Now suppose, in this case the student has done excess work of 126 hours
So if the firm follows a five days week, then set-off can be done for 126 hrs / 7 hrs = 18 days
However if the firm follows a six day week, then set-off can be done for 126 hrs / 6 hrs = 21 days
So based on this the actual excess leave would be 79 – (18 or 21) = 61 days or 58 days
So you have to follow this procedure in arriving at your actual excess leave.
ICAI has made different calculations in terms of hours / days / weeks – which some find confusing – but the real reason is that the institute wants that the student does the full period of 3 / 3.5 yrs of training. If it would have said that say 5000 hours of training is required then different people would have completed it in 1.5 / 2/ 2.5 / etc years. And that would have lead to greater confusion.
As to what your Principal says, dont worry – first arrive at your actual excess leave – you wont have any problem.
Sorry, there is one procedural mistake in the above calculation. The excess work is to be set off against leave, and not against excess leave
So, taking the same above example, with six working day week, we have
Actual Leave taken = 250 days.
Excess hours worked = 126 hours = 126 / 6 = 21 days that can be set-off against leave taken
Adjusted Leave = 250 – 21 = 229 days
No of days worked = 1278 – 229 = 1049 days
Eligible Leave = 1049 / 6 = 175 days
So, excess leave = 229 – 175 = 54 days
Excess hours worked is actual work done, and it is to be set off with actual leave. Excess leave is a derived leave. Work done is prior to calculation of derived (excess) leave
I hope the method of calculation is clear now.
sir,
i have fill the form of articleship, but due to the non vacency in the firm where i registered , my form is rejected..
suggest me what i do ?
If there is any other Partner in that firm, fill the form as his/her article. If there is no other Partner who has vacancy, then you will have to enroll under another CA in another firm.
Articleship is under CA and not under the Firm.
Details of how many articles a CA is entitled to have – you can read at: http://indiapoint.net/ca/2006/02/27/articleship/#toc-10-articleship-under-whom
Sometimes, it so happens that some CAs are not careful about the Articles who have left midway or even after the term, but not completed formalities of 109 / 108 – and as the concerned CA have not intimated anything about them to the institute, the vacancy gets unnecessarily blocked.
i have registered for articleship in the month of feb,2011 but due to the non vacancy in the firm where i registered , my form is rejected.
now in the month of march,2011 there is a vacancy.
i fill the form no. 102 on 19/02/2011 and the vacancy created on 26/03/2011 .due to this the form no. 102′s limit is crossed which is 1 month (19/03/211) . THE INSTITUTE INTIMATE ME TO FILL NEW FORM 103 . NOW PROBLEM ARISE IS THAT CAN THE NEW FRESH FORM 102 IS REQUIRED TO FILL OR THE MODIFY MY EXISTING FORM 102..
SUGGEST ME.
w.r.t 102, i dont understand what you mean by “one month limit crossed”.
As there is vacancy in your firm from 26-03-2011, just talk to your Principal, tear off the old 102 and fill a new 102 – i guess you can even use the old stamp paper
w.r.t 103, send a new 103 with joining date 26-03-2011 and attach a covering letter (signed by your Principal) that the new 103 is being sent with amended date as advised by institute
Dont think of problems – think of solutions. You may have to spend a few bucks in getting a new form from institute – but does that matter?
sir i cant post my query here bcz my boss keeps on looking this site can i have your email id plz sir beg you help me help me help me
Yours is a very difficult request. I usually dont reply on personal email. The very purpose of this website is for transparency of the issues and facts – and therefore for everybody to read. The relation of the Principal and Student is governed by certain rules of ICAI – but more than that by proper communication and trust. If the student has any problems, it is often the student who has to take the initiative to resolve it with his Principal.
As such you can write to me using the contact form at http://indiapoint.net/contact/
Sir,
I have completed my articleship under two different principals. The articles ended on 15th July 2011.
I had excess leave of 81 days. I want to serve it now under the principal for whom I am currently working. In Form 103, do I have to fill the column “Particulars of Partially Completed Articleship”. Or I just can leave that blank and fill that “Period for which deed of artilces is entered is 81 days…….
Regards,
P.S.ROy
Plz read Case 1 of: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
You can read other details in the instructions to Form 107: http://220.227.161.86/7510form%20107_std.pdf
Dear sir,
I have filled form 108 and i have got 4 and 1/2 months extension.
My friend cleared his CA in november 10 and he also started practice and got his proprietorship firm registered from the institute.
Can I serve my extension under him.
Regards
Anurag Rai
Yes. Read the details of entitlement of Articles: http://indiapoint.net/ca/2006/02/27/articleship/#toc-10-articleship-under-whom
and also case 2 of: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
sir i have submitted my form 108.. on 15 th july
in how much time the letter of institute will be send to me ?
2nd question
i have to fill my examination form for ca final nov attempt.
and my articleship is terminated..so from whom should i attest my form?
Normally, it takes around 6 weeks for service certificate to arrive.
As for attestation, read: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/#toc-attestation-of-ca-final-exam-form
dear sir
i want to change my articleship training during the first year.
pl. tell me that consent of icai & principal during the first year is necessary or not.
sir i have read all notification.
but i did not get right.
During first year of articleship, no permission from ICAI is needed for transfer. However, you need consent of your Principal. After all, unless he signs 109, you cannot get the transfer. Details here: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
I just cleared both groups of my IPCC. I would like to know what is to be done next? i mean like registration, and all. how do i go about finding jobs? i have no one to guide.
You have to join articleship under a CA & also register for CA Final. Read: http://indiapoint.net/ca/2011/06/09/chartered-accountancy-ca-scheme-of-education/
Sir to whom do i have to send Form 108 & the condonation leter. Also i have to pay Rs 300 for late submission. Whom should the DD be adressed to sir? Pls help
These have to be sent to the Regional Office. DD is payable to “Secretary ICAI” payable at the city of the regional office
Sir is Chennai the regional office?
Yes. However the Chennai RO also has branches in places like Bangalore, Coimbator, Ernakulam & Hyderabad where they accept forms etc from local students – instead of the student having to submit those to Chennai
Southern India Regional Council of The Institute
of Chartered Accountants of India, ICAI
BHAWAN, 122,M.G. Road, Post Box No. 3314
Nungambakkam, Chennai – 600 034, Phone:
044 – 39893989, Fax: 044-30210355
Bangalore Branch of the Southern India Regional Council of the ICAI,
No. 16 / 0, Millers Tank Bed Area,
Bangalore – 560 052
Ph: 080 22205891, 22252546, Fax: 080 22252547
Coimbatore Branch of the Southern India Regional Council of the ICAI,
M.M.S Memorial Building, 8, Diwan Bahadur Road, R.S. Puram,
Coimbatore – 641 002
Ph: 0422 2552872, Fax: 0422 2547764
Ernakulam Branch of the Southern India Regional Council of the ICAI,
57 / 3146, Dewan’s Road, Ernakulam,
Kochi – 682 016
Ph: 0484 2369238, 2369258, Fax: 0484 2372953
Hyderabad Branch of the Southern India Regional Council of the ICAI,
11 – 5 – 398 / C, Red Hills,
Hyderabad – 500 004
Ph: 040 23317026, 23393182, Fax: 040 23393200
i want to know whether in industrial training period of 9 mths one can take transfer or in case of excess leave one can change the principal?
In industrial training one cannot normally take transfer – there is no explicit rule in this regards. However exceptional case may be there eg. if the Principal dies – then the transfer would be arranged by the institute.
Excess leave can be served under another Principal. Read case 2 of: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
i am converted from pcc to ipcc in feb2011 and my 109 showing that i have completing 3 years of article ship . and now i cleared both the groups of ipcc and entered in finals.so can i appear in may 2012 for finals.and when can i join remaining 6months articleship?
For remaining 6 months you can join anyday. To appear in Finals you have to be in service during last 6 months including excess leave. So if you join tomorrow & also send registration for Finals, then you would be able to appear in Nov 2011 exams as well.
Plz read: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/
thank you so much sir but now my problem is solved and i found the solution in one of your comments only……….finally i m done with my articleship…………
Thats nice. And thats why I always say that plz read previous comments. Many things have been written on the comments – and lots of situations explored.
Even if some of the students are helped by what is written by me, the purpose of this blog is fulfilled.
Good Luck.
Hello Sir,
Its amazing that you could manage to write about all that us students as articled assisstants would like to know. Now I have a problem with my leave calculation. I have calculated my extension period in a similar manner as shown above. Excluding the leave I am entitled to, my leave comes upto about 10 months. After taking into consideration leave entitlement it comes down to 7. And after considering overtime it comes down to 4 months. Now my question is that, would it be necessary for him to accept such a calculation or could he not accept it?
Eligible Leave calculation is at: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
Consolidated leave calculation (including set off of excess hours worked): http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-procedure-to-set-off-excess-hours-worked
Also do read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-leaves-that-are-part-of-articleship
You have to calculate as per procedure given in the above links. If you have doubts, plz get confirmation from http://www.icai.org/help/
There is often confusion in mind of trainees regarding their Principal Plz remember that your Principals have also been through it. Perhaps, only in very small cases, the Principals may be ignorant or in some cases misinterpret rules for their advantage. But then that is “very small”. Its more like reputation. If the CA earns a bad reputation w.r.t articleship training, usually the students approaching them for training subsequently declines.
i scrolled the icai website… bt did find much on transfer rules…
i hope the regulation of swapping the principal in the first year is updated…..? and thankx a ton sir
Transfer rules are at: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
You cannot ‘swap’ Principal as you would exchange stamps! 102 is an agreement on stamp paper. That agreement can be terminated through 109 when both parties agree. So in first year, even if one does not need any permission from institute, the consent of Principal is still necessary. If your Principal does not agree, you cannot get transfer. Under normal procedure a one month written notice is required to be given to Principal in this matter. However the notice does not really bind your Principal to give you transfer.
Usually if there is reasonable cause, Principals do give transfer. I worked under three Principals, and the first two gave me transfer the very next day. The third one was ready to relieve me for industrial training the very same day.
Sir..,I have cleared my ipcc both groups with 60% marks.But due to some reason i was not able to complete my ITT & OT . Now i have registered for it it is starting from 1st of september. I want to ask would it prove as a hindrance for getting a good firm .currently i m at indore i m bit confused that should i go pune for articleship or indore would also work. Actually m ready to work hard and i want to go where i would get best to work on.If u suggest indore so please suggest me some good firms….
It should not be a problem as such. If Indore is your hometown, then take training at Indore. Some students from MP go to Pune for training primarily for the purpose of coaching. However, I guess coaching facility at Indore is also good.
To search for firms plz read: http://indiapoint.net/ca/2010/11/03/ca-articleship-how-to-search-for-firms-for-training/
Sir,
I am from pe-2 stream and my articleship should have been completed on feb 2011. I had taken leave from august 2010. I am eligible for 155 days leave and has taken 188 days of leave till feb 2011. Now i want to complete the excess leave during september. Should i fill form 107 or form 102 and 103 along with 108. Kindly help me out.
You have not written details ie.are you still continuing articleship, or your due period of training has ended?
I would suggest plz read the following:
Calculation of leave: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
If you have also put in excess hours: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-procedure-to-set-off-excess-hours-worked
The form that you have to fill would depend on what you want to do. Plz read case 1 & case 2 of: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
Sir,
i have’nt rejoined training after august 2010. My available leave credit was 155 days and due date of completion was feb 2011. Now i want to rejoin articleship with the same principal during september to complete excess leave of 33 days. Should i send form 108 at the beginning of rejoining (september) or at the end of completion of training. And which other form should i send 107 or 103.
I think you have not read the particular section properly. I would suggest you plz re-read it completely including the remarks written there:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
The problem in your case is that as per ICAI the student cannot take leave when serving excess leave. So that means there is a break !
(A)
Technically the correct procedure is that you have to send 108 (dated now) alongwith late fee, that you have completed the deed period of 102 as of feb 2011.
Thereafter, register using 103 & 102 with the CA – even if that means the same CA. And when your 33 days are over, then again send 108 that you have completed the deed period of 33 days
(B)
The easier procedure is that you talk with your Principal for working in the office for 33 days. And let him issue 108 that states that you finished your articleship without any excess leave on feb 2011. The 108 can be dated on the current date ie. when you finish your 33 days. ICAI does not ask for any record if 108 is sent withing 3 years of completion of articleship. However you will have to pay late fee. Usually in such cases as remaining period is small, it can be adjusted as excess hours worked & set off against leave.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-procedure-to-set-off-excess-hours-worked
(C)
In contrast if you send 107 now, then you will have to send attendance records also that you continued training under the same CA. Now you did not continue – so from where you would have those records? So basically 107 would not work in your case.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
sir…….
i’ve cleared my IPCC in may 2011 exams which is my first attempt. I wanted to join in articles in chennai. My problem is that i did visit chennai till now. could please suggest any article firm and cost of living in chennai and stipend and last date for FINAL registration. sir… there any exception for ICWAI FOUNDATION for ipcc passed students. thank you
To search for firms, I would suggest you read: http://indiapoint.net/ca/2010/11/03/ca-articleship-how-to-search-for-firms-for-training/
There is no last date for final registration. The final exam is not related to final registration, but related to date of completion of articleship.
Final registration form: http://220.227.161.86/7507form_final_course.pdf
CA Exam rules: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/
No link between ICWAI foundation and CA IPCC
thank you for your patient reply. I think i will go as per the correct procedure of 103 and 102.
Respected Sir,
I am in confusion right now regarding my articleship.
I have cleared my ipcc group one in may 2011 and would be appearing for group two exams in nov 2011.
I am residing in Ludhiana, Punjab which falls under NIRC (north india regional council)
I am planning to shift to mumbai for my articleship. Do i need to request icai for changing my zone to WIRC (i.e west india regional council), or can i continue under NIRC and give my group two exams in by applying for ludhiana center and do my articleship in mumbai with my same registration number.
I also want to know sir that as i have to fill my examination form for nov exams by 31st august. In online form their is a column that in which zone i fall. Should i fill North zone or we have to fill the zone in which i would be doing my articleship i.e west zone.
Kindly help sir.
Thanks.
You should not have any confusion.
The SRN would remain the same – wherever you reside. I belonged to the Eastern Region, and after passing of PE2, I joined training in MP under CIRC. No procedure required. Transfer procedures are required when one is doing articleship.
You can appear in exam from anywhere in India. Even when you are doing articleship, you can appear in Exam from anywhere in India.
The zone in exam form is for purpose of Exam Center. It has no other purpose.
So even if you have NRO SRN, you can appear in IPCC exam from (say) Chennai. And when you pass, you can join at (say) Pune. In these no procedures required. However, when you join training in Pune, you will have to send 103 to WIRC at Mumbai
sir, i’m in first year of articleship and want to take transfer from my present firm but my ca is not signing my form…he is delaying it….so please help me…..and also tell me the exact procedure for transfer….
I would suggest that you read the full article properly: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/
Talk with your Principal – ask him the reason for delay – put forth your case properly to him. Because unless he consents, you cannot get transfer.
Hello sir, i have a problem. In the deed of articleship, date of completion of my articleship is 16 july 2011. without considering leave entitlement of 1/6th of actual period served and overtime, my leave is about 10 months. After taking into consideration leave entitlement it comes down to 7 months. my working hours are 10.30 to 7. if i calculate overtime as per yous example shown above by taking 6 hrs per day, my leave further comes down to 4 months. I have not taken into consideration those days for overtime calculation when i dint actually work for 8 hrs in a day. Is it necessary for my principal to accept such a calculation or is it upto him. Can i tell him that since it is as per the rules he ought to accept it. Also he was once telling us that the leave entitlement has changed and is now 1/7 th or 1/8 th. I registered for PCC in jan 2008. Pls help sir. My principal has always taken advantage that we’re just articles and since i dont argue much with him it appears that he wont accept the fact that only 4 months would be my extension period. He has no employees and only 2 articles to do his work. And now that sept is around the corner he might act stubborn. Pls help.
Do one thing – do the calculation as outlined in (by adopting your situation to it): http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-procedure-to-set-off-excess-hours-worked
Send your calculation to e-sahayata and ask them whether the calculation is correct http://www.icai.org/help/
Hello sir,
I have joined my articleship in March 2011 under a CA Who is my relative.
I want to take transfer but now i am in confustion that should i take my transfer or continue with that Firm. because somebody has told me that he will give you examination leave. but i am not satisfied with my training. And somebody has suggested my two CA Firm. one has only auditing work and they has generally outstation client and other has only taxation work. which firm i should join?
Join the taxation one.
Thanks for your suggestion.
I have one more query. Somebody offer me a job. so should i take dummy and accept the offer or do articleship under a CA.
thankyou Sir,
I cannot answer queries on dummy. In my view those who think in terms of dummy should not enroll for CA course. Much of CA profession is about maintaining ethical standards. So if someone starts his journey based on a lie – then s/he violates basic principles.
Thanks for your suggestion
Thanks alot sir.
Your words were really helpful. Now all the confusion is cleared.
Once again thanks.
With regards
Jaswant Singh Saini
Sir,
My articleship period is completed but it is extended for period of 10 months which is remaining.
My employer is changing his place and going to change the state. but he will continue his practice in other state.
He had signed form 108 but refused to sign on form 107 for extension.
I request you to please guide me. What should I do.
Can I change the employer for extension period?
Please help.
You can do excess leave period training under new Principal.
Read Case 2 of: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
Sir ,
can i take transfer within six month of articalship.
If my principal does not accept my request for transfer and say you can take transfer after 30sep. Not before
and also say that if you will not come office i cut your leave.
In this condition what i should do.
Transfer in first year is possible, and you can take in within 6 months – there is no restrictions.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
However as the deed of 102 is a legal agreement between two persons -CA & Article – both should agree to terminate the agreement. If your Principal does not release you now, you cannot do anything – unless you have a very “compelling” situation – like your family moving out to another city etc. In such situation talk to him of your compelling situation, and else there is the route of form 120 – but that is time consuming procedure
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-termination-exceptional-circumstances
And if there is no exceptional situation, then if he says that he would give you transfer after 30 Sept, whats the problem? Just around a month is left.
The other point I could not understand fully when you say – “if you will not come office i cut your leave”.
Till the date of termination if you take leave, then those leave would add to your eligible leave taken.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
I would suggest give him a one month notice in writing regarding your intention to take transfer. (thats the procedure prescribed by ICAI) And finish off the remaining articleship under him, and take termination after 30 Sept. Take this as a training opportunity & dont neglect work.
Sir,
I have a confusion regarding my b.com and articleship.I have cleared my IPCC group I in may 2011 and will give group II in nov 2011.I am also pursuing B.com from calcutta university.I want to do article ship from jamshedpur (jharkhand).Is it possible?
Will there be any difference for eligibility in appearing for my final exams if i join articleship after giving my group II in november.
Please help…..
Thanking You.
Being enrolled in a regular course in Kolkata (even if you are not attending college) and doing articleship at Jamshedpur would land you in trouble. Dont do that.
You can join articleship after BCom. Or shift to correspondence BCom
If you join articleship in Nov 2011, then your eligibility to appear in final shall be Nov 2014
Thank You Sir for your suggestion.
If i join my articleship in august then will i be able to give exam in may 2014?
Yes you will be able to appear in May 2014 Final
Thank You very much sir.
You have helped me a lot.
Thanks for suggest me sir.
I want to ask you sir that when i am giving notice to my principle then a copy should take with sign of principle .
If your office has any employee normally receiving letters, you can get the receiving from such employee. However as to whether you should take receiving from Principal is a tricky issue – as he can take it otherwise. Many things in life are based on trust, and its very difficult to get everything in black & white.
The very fact that you are giving one month notice in form of written application to your Principal of your intention for transfer should be sufficient.
Thank You sir.
If i join my articleship in august will i be able to give exam in may 2014?
Does calcutta university provide correspondance course,If yes please suggest me how to apply.
I would suggest you read:
1. http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-ca-without-graduation
2. http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-10-icai-and-its-mous-with-ignou-etc
i am converted from pcc to ipcc and in 109 i have complited 3 years of artcleship.there is no excess leave..i have cleared both groups in may11..can i give my final attempt in may12 without joining articleship..can i serve my balance article after my final exams..
Articleship completion is in 108.
Yes you can appear in May 2012
OK, there must have been some reason on basis of which you got 109 approval while in final year.
Yes you can take the break – appear in finals in May 2012 – and then rejoin to finish off articleship
Usually under normal circumstances, I would have advised to finish articleship first as it is the articleship that puts in all sorts of restrictions.
there is neccesary to sign exam form from priciple..and my terms was of 3.6 years under pcc..so i can join articleship after final exams/
There are so many rules, that it is nearly difficult to remember
Infact I advice that first read the article before asking query.
Yes, there is a problem in the sense that ICAI requires that if the student is doing articleship, the student should be in service on first day of month in which exam is held. Plz read: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/
So if your status is terminated on 01 May 2012, you wont be able to appear in that exam
Therefore if you take termination (109) you wont be able to appear. Instead, you can take long leave – that would mean excess leave if we consider the time span from Aug 2011 to May 2012. Wouldn’t make much difference – but keep your Principal informed.
Sir, I’d cleared the IPCC Ist group this may and also appeared in ICWA inter Ist group in june’2011. Now my question is, is any prior permission of the institute required to attempt december exam of ICWAi after joining articleship.
One had to fill form 112. Once form 112 is filled (permission for additional course), then nothing else needs to be done
http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship
and
http://220.227.161.86/10846form%20112_std.pdf
I had started my articleship on 12/12/2007. I am a PCC student so my articleship ends on 11/06/2011 (3 & 1/2 years).
I’ve taken total 400 leaves in my total articleship period & my principal had deducted stipend for each and every leave i took, he has paid me stipend at the minimum rate as prescribed by ICAI.
I have my queries as follows:
1) How many excess leaves have i taken i.e. how many days my articleship will be extended?
2) Am i entitled to receive stipend for 180 days of leaves allowed by ICAI? If yes at what rate?
3) If my articleship is extended, I am entitled to stipend at what rate?
4) My principle has also marked absent for the intervening holidays between the exams, i.e. say for PCC exams if the total exam days are 11 days, then i’ve been marked present only for 6 days & a sunday(total 7 days). My Question is are all the 11 days to be marked present?
5) It is August’11 & I am still working with the same principle & doing my CA finals now, we have not yet filled any form for extension or termination or articleship. What do i Do?
Please reply as soon as possible.
Thanks & Regards.
1. Plz use the method of calculation outlined at following links:
A. http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
B. http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-procedure-to-set-off-excess-hours-worked
2. Yes you are entitled to receive stipend for 180 days (the entitled leave period) – atleast at minimum of rate prescribed by ICAI
Read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-7-stipend-during-leave
Particularly check out the screenshot of the clarification by ICAI
3. Extension of articleship is same as doing articleship. The stipend has to be paid atleast at the minimum rate of ICAI. However, for the period of excess leave the student cannot be paid stipend & also during service of excess leave period, no leave can be taken.
Read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
4. Yes all 11 days are to be marked present. http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-leaves-that-are-part-of-articleship
5. If you have not bought the Stamp Paper – you are not in deed period. Other details relating to excess leave: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
sir i completed my three and half years of articled training in march 2011.but i failed to fill the 108 form then.now i am willing to appear in the final exam in this november.as you know sir i will need a letter issued by the institute in regard of the completion of my articled training along with my examination form.please suggest sir what should i do know to be able to appear in november final exam?
Though it says that the letter issued from the institute is required, even if a student has finished training & sent the 108 (though not yet processed by ICAI), even such students can apply.
In your case, first you have to fill 108 (as your articleship is already finished)
I dont really understand – why students do not fill 108 when they have worked so hard for 3 or more years – its only 108 that certifies that the student has really finished training.
sir but there is not enough time for me to submit the 108 form as the last date of examination form is 30th of this month.so what should i do now sir?
If you think that way, then just send the form. ICAI would send you letter asking for queries & certificates.
By that time you should have processed 108. It usually takes 6 weeks for the service certificate to arrive from ICAI.
sir when it is better to do articleship is it after completing my degree or while doing degree only …….i’m doing final year of bcom ……i need to write CA final as soon as i can….help me out………
Articleship should be finished at earliest. If you are registered for some regular degree, then you will have to wait.
As such one does not require degree to become a CA
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-ca-without-graduation
Sir,
I am converted from PCC to IPCC after completing 10 months artcleship.Now i passed my IPCC I group ,then how much month i have to do airtcleship…is it applicable 3 years or 3.5 years.Pls rply as soon as possible.
PCC converted to IPCC will have to undergo 3.5 yrs training
Plz read: http://icai.in/resource_file/14649faq_pcc2ipcc.pdf
thank you sir…..
if i am registering for articles may 2012 means ….when will my final exam get due sir…..
Plz read: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/
It would be May 2015
thank you sir
my last query
is i am eligible to write final exam on nov 2014 ( on completion of two and half year of service of articleship ) , if i register for articles on may 2012.
If you join in May 2012, you wont be serving last 6 months as on 01-11-2014
Dear Sir,
I have completed my articles, and I have submitted form 108 but I still didn’t get any letter from the institute.
My query is, to appear in this november 2011 exams, Do I need to take Principal’s signature on the examination form or any member CA’s signature is sufficient? Actually, I am at Hyderabad right now and my principal stays in vijaywada. If I have to take principal’s sinature I need to go to vijaywada and I don’t want to waste my time. Please help me.
As you have completed training, any CA can attest
http://indiapoint.net/ca/2011/04/21/ca-examination-rules/#toc-attestation-of-ca-final-exam-form
Sir, i thought i have completed my articleship assuming it to be 3 years, as my principal had not given me a copy of Form 102. Henceforth i went ahead and completed all formalities by filling form 108. but still i haven’t sent it to institute. Now i came to know that my articleship tenure is 3.5 years and i also don’t want to get back to the old principal. What do i do?
It is strange that you dont know that under what stream you were doing articleship?
In my opinion you should not be uncharitable to your Principal – after all he gave you the opportunity to do training when you needed. Its not he who came to you asking for it – its you who went there to ask for training. So, have a positive attitude. In life there may be many persons whom you may have difference of opinion and may not even like for different reasons – but that does not mean that you take a totally negative attitude towards them – that you stop talking or meeting them.
And you are saying that you filled 108 – how come you fill 108 by yourself – it requires signature of your Principal !
Rejoin your training – and finish off the balance 6 months.
hello Sir
I have submitted my 108 form on 15 july , but didnt recieve any letter from institute till now…so what should i do wait for letter?
second query is that i am appearing in nov attempt (final)..and filled online form of cafinal
but what should i do regarding completion service certificate …as i dont get it from institute?
some friends are saying that submit the copy of 108 and handwritten letter(letter addressing regarding not receiving service completion certificate) along with printout of exam form to institute…plzzz tell me what i should do ?
Thats what I advised in a previous comment: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/comment-page-3/#comment-4875
pl advise, how much adhesive stamp, value wise is to be affixed on form102- thanks
That would depend from state to state, as it is governed by state act. Usually its Rs. 100
sir plz tell me about the campus placement?
what is the procedure?
When you pass, you register at: http://www.cmii.icai.org/
can i change a ca firm within one year within the same city if i have joined articleship in a small firm after passing gr-1 and in the next attempt i pass gr-2 and i want to join in a better mid sized firm
Currently there are no conditions attached for transfer in first year
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
No sir actually my principal also thought its 3 years and filled form 108 and issued termination letter. Also we do not have any personal problems, nor lost touch, just that my dad is transferred and i cant get back to my old principal. So what do u suggest me to do? Can I join the new principal directly or wait for my term of articleship get over.
Thats what happens when facts are not properly presented !
But anyway, can you give some more facts – like when your 3 yrs period ended, and how much leave you had taken till then?
My articleship started on 14-03-2008, so on 13.03.2011 my 3 years have ended sir. But as its 3.5 years my articleship will end on 13-09-2011..
I would understand that you have not been to office from March till now. In that case, I would suggest you act according to Case 2 of:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
If you did not take any leave (very rare) during your three years – then you are entitled to 180 days leave, in such case you dont need to do anything, except to send a fresh 108
In either case, you would have to visit your current Principal
Read the full article: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/
You would know everything relating to how to calculate leave / excess leave etc.
So do i need to wait till Sep 13 to again obtain a fresh form 108 or i can proceed with the existing one sir?
You have to wait – and sign a new form with your regular completion date of Sept. Plz RE-READ the case 2: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
can i leave my articles half way as i have got a govt job.. whats the procedure..
CA is a course – and articleship is a part of it. So just as a course can be left midway, so can articleship.
If you are in first year of training, I would suggest take official termination by filling form 109.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
If you are into 2nd or 3rd year, any termination requires permission of ICAI.
But all these procedures are really necessary if one wants to finish with CA – but in your case, I think now your priorities have changed – and you would not even take up CA at any later point of time.
However – one thing you should remember that while in any employment – one cannot do articleship and if one want to do (remaining) articleship it cannot be done by taking leave – for articleship one has to resign !!
So, if you are into 2nd / 3rd year of training, I would suggest that you write an application for termination to ICAI by forwarding it through your Principal. Even if you dont do this thing – nothing to worry. Just tell your Principal about your govt employment – write an official application to your Principal & keep an acknowledgement of it – and the matter ends there.
is the same city transfer is possible in the first year of articleship training?
Yes thats possible
dear sir,
my article deed is over(3 years) i have an extension of 4 months,
my principal is not issuing me form 108 with extension, i am getting an oppurtunity to serve my remaining/extended period under a very big and reputed firm.
he has threatend me that if i fill form 119 he will cancel my previous result (my 1 ca final group is cleared) and also not make me sit in my next exams by writting letters against me to the icai.
sir do i need to go the same principal my deed is over with them or should i fill 119 and take fresh next registration under other employer, how much time will institute take to make things settled.
can i fill form 119 without any fear ??
my career is at stake. .
please guide me sir what could be done an early reply will be highly oblidge.
best regards
I dont know why in your case things have come to such a situation
No one can cancel your previous result – not even ICAI
You should keep copies of evidence like your attendance records or any other relevant record – just in case…
I would really suggest that its a matter of just four months. If you fill 119 – the usual process would go into nearly three months – and you never know what your current Principal complaints about you (he may have kept his own evidence!) !
Career would not be at stake – but delays and unnecessary waiting period can be frustrating.
I am not even sure that if you use 119 – whether you would be able to join another Principal from next day. You should confirm this aspect from ICAI first. In normal case you could have joined another Principal the very next day with copy of your 108. So take account of all these factors before any action.
Thank you sir
I have finished my orientation and now i am doing my articalship. but i don’t have my orientation certificate. I have it from nagpur and they have refused to send it me by post. Can i register for articalship and final course without sending my orientation certificate or sending it later. Is it must to have orientation certificate.
You should have some data – like batch no. / dates etc. to prove that you have undergone the orientation
For entry to articleship, you can give a written declaration
However, having the certificate is essential
i m PCC student , has completed my articleship, my C.A under whom i worked for 2 years has not paid me my stipend, he in total 2 years paid me Rs. 9000, and the balance he refused to pay me, before the complition form signed by me i asked him for the balance stipend of Rs. 13500 he said ok don’t worry i’ll pay you later but nw he refused.
and after the date of my articleship compited he made me work 2 months and UNDUE influenced in by retaining my complition of articleship form. then after that again he retained my stipend and asked me to work for futher 1 months .
when its got too much i stopped going.
i asked him to show the bank statement to tally with my bank account but he immedietely refused and said why i will show you, i m not laible to answer you or show my statements to you.
tell me wat can i do to recover my stipend
Plz complain to Board of Studies (BOS). You can put in complain through e-sahayata http://www.icai.org/help/ and also send email to bosnoida@icai.org
In your case e-sahayata is preferable, as you get a complaint number
In the complaint mention details of yourself like SRN and that of your Principal (MNo) and also details of the months for which you did not receive stipend
respected sir,
you mentioned somewhere that one copy of 109 has to be sent to the icai with a covering letter signed by the principal, i want to know what is the contents to be mentioned in that letter….also after taking sign in 3 copies of 109 & the letter do i need to take his sign anywhere else? please reply.
Read previous comment: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-7/#comment-822
one copy of 109 goes to ICAI, another is retained at office, and third is with the student
respected sir,
i am in my first year of articles…. i want to take transfer…but i have heard despite being in 1st year we have to ask from institute before taking transfer, is it true?
also, do we need any documents related to confirmtion of transfer of articles while re registering my article at new place along with form 103 etc.? please reply.
First year no permission from institute is required.
You can join with new Principal with your copy of 109 – and send a photocopy of that 109 alongwith the 103
Details of transfer you can read at: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
dear sir,
i have cleared both groups of ipcc in may 2011,
but i am also pursuing b.com (hons.) so i want to ask that can i go for articleship now or not as i am a regular student and my college timings are 12 noon to 3:00 P.M. and if not what can i do
You cannot join articleship if your regular college timing is 12 to 3
ICAI has regulation relating to office timing: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-3-working-hours-timing-of-work
If you dont follow the ruels, there are penalty provisions: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship
so what should i do now
You are querying w.r.t. what?
You would be able to do anything only if you convert to say correspondence
or say even leave the regular course.
You dont need to be a graduate to be a CA
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-ca-without-graduation
You can if you want join an ICAI sponsored course:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-10-icai-and-its-mous-with-ignou-etc
And if you have few months remaining for finishing of college, then wait.
Sir Does the Stipend of Article is increased or not if yes then how much increased
As per ICAI increment of Rs. 250 per year. This is the minimum. The firm can decide to give more increment.
It may also be possible if the firm is paying more than the ICAI minimum say 3000 per month – it may decide not to give any increment – because its paying more than the ICAI minimum.
sir, i am in sy bcom and i im thinking of doing articleship in a small firm and after my tybcom i want to join a big4. is this possible?
Its possible but in practical terms difficult. While big firms do take transfer cases, but if you dont have enough exposure it would be difficult particularly in big4 – because their HR works in a total organisational way.
sir, I have joined the articleship but not yet registered ,i m two months late now if i register would my date of joining considered for final attempt
Articleship starts from the date in Form 102 & 103.
The 103 needs to be sent within one month of date mentioned in it.
If that is not done then you would have to send additional documents to prove that you had really joined that much time back.
For details plz read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
I am an article assistant for six month , i want to transfer my article ship remaining period , please , say in detail how i can transfer my article ship , And how i can maintain my working note book online as per ICAI guideline ?
Plz read the article: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/
You will get to know all details including transfer rules.
Online work diary not yet implemented
Sir,
my training had start in april 2009 (period of article ship is 3years) it will finish at april 2012.
at present I serving last 7 months of my training.
but I got a offer for industrial training form a very big company I want to join in next week for 10 months.
so please guide me accordingy that how much leave I show so that I can grab this opportunity.
Plz read details at: http://indiapoint.net/ca/2006/02/27/articleship/#toc-11-industrial-training
If your industrial training is to be 10 months, then you should have 10 months balance period of articleship remaining.
Would your Principal give you backdated termination?
Also read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
Thanks for reply,
i have informed my principal before 3 months & he is agree to do this, but I m totally confused that how much leave I have to show and what should be the date of transfer.. plz suggest.
The point is that as per rules you cannot do industrial training because you have only 7 months remaining.
This is because for industrial training minimum 9 months has to be there.
However the solution is that if your Principal agrees, he can terminate you backdated. (lets say, if you have not taken any excess leave, and you get terminated in July 2011) so that you still have minimum 9 months of training remaining.
There should be a clear balance of minimum 9 months otherwise ICAI will not allow industrial training.
For details for calculation of days and fee for late submission of forms plz go through the links in the previous reply: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-28/#comment-5460
Details of leave calculation at: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
The another problem is that during this period – if you have been mentioned / signed as Article in some third party document like Bank Audit or Company Audit – then the backdated termination for such period would not be possible
sir i wanted to know can a student do CA,CS and B.com together?
While doing CA – one can do only one additional course.
That one additional course can even be the BCom
sir
I have cleared my ipcc 1st group in may 2011 and wanting to join articleship
i came to know that ca institute don’t allow 2 additional courses..
but i am pursuing b.com private course and i cleared my cs foundation in december 2010..and registered for executive programme..so what should i do now..
if i skip my executive exams till i complete my graduation ..and do executive after that..
plz suggest me something..
thank you ..
regards
From your query its not clear whether you have already joined articleship training or not. If you have not joined, then you can wait till you clear graduation.
If you have already joined, then dont really know the solution – because you are already enrolled for two courses prior to joining articleship.
On this matter plz read: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship
Form 112 clearly specifies: “In case a student does not comply with the …requirements or violates any of the …guidelines, his /her article ship period shall not be recognised”
http://220.227.161.86/10846form%20112_std.pdf
Even if you consider sequential permission – that would not be possible because you are already enrolled for CS. Once you finish graduation and ask for permission for CS, ICAI would ask as to when you joined it.
The only legal thing that can perhaps be done in such situation is that for the time being till you are doing articleship just forget CS. Once you finish articleship you are a free bird.
You must remember that at the time of granting membership, ICAI does a real hard scrutiny
sir,
Iwant to ask that orientation programme is necessary for articleship registration.I don’t want to miss my ca final attempt of may 2014 but orientation is not completed.
please suggest something
Orientation & ITT should be cleared prior to joining articleship. For May 2014 attempt at Finals you can join upto Oct 2011
sir i have cleared ipcc group 1 in may 2011 and now am joining the articleship.what is the procedure of filling of form 102 alongwith non-judicial stamp paper?and what amount of stamp paper is to be used?and what should be its content?
Just fill the two copies of the 102. The legal paper copy remains with the Principal, the other copy is retained by Article.
In MP Rs. 100 Non Judicial Stamp Paper is used for agreement.
Usually on it is written – “As per terms of Articleship Deed in Form 102″ – and signed by the Principal and Article
Dear Sir,
I have cleared my IPCC GROUP-I andB.COM(Hons.).Now i am working in a CA firm as an audit analyist.I will be appearing for my IPCC GROUP-II in nov.2011.After clearing this i wish to do articleship and ca final.I do not wish to leave my job can i register as audit clerk as mentioned in your article for four years and will this be considered as articleship please guide i am confused
I have not actually seen or heard anyone enroll as Audit Assistant. But if you feel this option fits you, then that would be fine.
Yes, ICAI has such provision. An Audit Assistant is like a full time employee of the firm.
1. S/he can enroll under a CA who has at least 3 years Practice
2. S/he should have worked under such CA as an employee for at least one year prior to enrolling as Audit Assistant
3. During the Prior Period, s/he should have received remuneration minimum of Rs. 1500 per month (in cities with population 10 lakh plus) or Rs. 1000 per month in other cities
4. Enrollment form is 113 and 103
5. The duration of audit service is 4 years
6. Conversion from Audit Asstt to Articled Asstt is possible – for which 8 months training as Audit Asstt would be considered equivalent to 6 months of Articled training
7. Transfer is possible only in case of death of the CA employer (it would be a case of compulsory transfer). However Audit Service can be continued under surviving Partners – but termination and re-registration procedures would have to be complied with.
There is no deed of Articles (form 102) – and consequently, many of the provisions of Articled Assistant do not apply like restrictions relating to working hours, leave entitlements, transfer provisions etc. In a way the Audit Asstt is an employee under the CA Firm and would be under control of the firm and have to follow the rules of the Firm – and ICAI would not interfere in any matter.
Also plz check these links:
1. http://www.icai.org/resource_file/14476student_manual_5.pdf
2. http://www.icai.org/resource_file/14483student_manual_12.pdf
3. http://220.227.161.86/7517part_audit_submit.doc
Sir,
Thanks for the reply.I completed my b.com(hons.) from DU in the current session and got campus placement in one of the big fours in their global services.Ipassed my ipcc group 1 in nov 2010 and i have not registered with any CA.
I started my job in aug.2011. Will i be eligible to register myself as an audit assistant? and secondly if so it means i will have to work for four years in the same big four without leaving it?after how much time in these four years can i appear for my finals?Please guide me.
Thanking you.
Regarding relation of Big4 & CA Firm, plz read: http://indiapoint.net/ca/2006/02/27/articleship/#toc-1-the-big-four
Since you are in Global Services, plainly you are not attached with CA Firm. However the way Big4 works, from outside one cannot know what are the internal arrangements that exist or are possible.
I would really suggest that you talk to your HR people or even with some CA who has some say in HR.
(Here I would also add that articled training is possible even under a CA Employee working in Big 4. However this does not apply to the 4 year Audit Assistant) http://indiapoint.net/ca/2006/02/27/articleship/#toc-10-articleship-under-whom
So first weigh the options and the situation that may be beneficial to you – and what can be possible – in what ways the training can materialise.
Other queries arise later. (It also seems you have not read my previous reply carefully)
Dear sir,
I have cleared IPCC-BOTH GROUP in may 2011. i want to ask about the final registration course. Means what is the last date for registration in final course.
There is no last date. The only thing is that articleship date would relate to your eligibility to appear in finals.
Read details at: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/
dear sir
i joined the articleship from 20 sept 2011 should i submit the form of articleship and final registration together and can we submit the D.D.of both the registration together.
You can submit them together
I am in Hyderabad now …..I completed my Articles recently…could you please tell me the address where do i send Service Certificate (form 108).
Regards,
Chandrakala.G
108 has to be sent to the regional office of ICAI having jurisdiction over the city from where you completed articleship training.
dear sir
I joined the articleship on 2 sept. 2011 and there is one month is near completing now i want to change the ca firm may i do this if i do not to take the exemption of one month.
in other words i want to know that if a person joined the articleship and he has submitted the articleship form with the institute than he can join the articleship again from starting without taking the termination with the existing ca firm .
i spent the 30 days of joining the articleship with a ca firm and he is not good so i want to change that ca firm without taking the termination and join the articleship from starting without taking the exemption of 30 days . may i do this(note: i have submitted the articleship form with the institute
Given that you have already sent 103, you cannot simply re-start articleship.
I would suggest – dont come to conclusions in a month. Work for a few months – and then if you want to change, then give a proper notice – keep your Principal informed that you intend to take transfer at some point of time.
For details read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
dear sir
i am doing the ca and i have cleared the first group of ipcc and i am also doing the cs and cwa but as per instruction we can do only one other study with the ca .i want to know that if a registered with the both the other study than will i have to cancelled my registration with these both of the other study.
( note: i take this registration in both the other study in just one year before and i have not cleared any of the papers of these study till at time )
In my view – if you dont intend to pursue any of the additional course, then that should not matter. You can simply forget about it. A better waqy would be to cancel any one of them – if such institute has any procedure of cancellation
As per ICAI – only one additional course can be undertaken during Articleship. But prior to articleship and after completion of articleship – there is no restrictions.
So, I am not sure how ICAI bureaucracy would interpret a situation where a student is already enrolled for two additional courses prior to training. Because you have to fill 112 – and as per rules you wont get permission to pursue two additional course
Isn’t such rule found in ICSI & ICWAI regarding additional course?
As for rule of ICAI, read: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship
i have cleared the ipcc both group in may 2011. i am join the articleship traning from 20th september 2011 i did not deposit the form of articleship . i want to ask you the form of 103&102 & final reg. form deposit together. D.D of both is toghter.
You can deposit it together through a single DD. Provide the breakup in a covering letter.
102 is not sent to institute
Thank you so much.
Regards
chandrakala.G
Sir,
I had send form 108 and form 103 for articleship reregistration to complete excess leave taken along with condonation request and fees to SIRC on 10/09/2011.
I havent received any intimation from the Institute so far.
now I have completed my balance period of articleship. How will i send my form 108 without articleship reregistration details. What should I do? Kindly reply?
It usually takes 4 to 6 weeks for processing of 108.
I would suggest speak with the articles section directly on phone
http://www.sircoficai.org/contactus.php
Talk on phone. Dont rely on emails.
can any one tell me is there any exemption from aricleship training if im working in auditors office,, if i have experienced in auditors,,,, can it will be considered as ariticleship traininig plz
No exemption. However if you want to do CA, you can enroll as Audit Assistant (4 yrs) while working in the same office
sir, I have cleared 1st group in may 2011, i have done my
i.t. training and o.t. also. now i am looking for articleship.
but i have question that which in type of firm do the articleship? like mid size or big . i m from Aurangabad (maharashtra). Suggest firm to me in Aurangabad where i start my articleship.
I would suggest that you read the following:
1. http://indiapoint.net/ca/2010/11/03/ca-articleship-how-to-search-for-firms-for-training/
2. http://indiapoint.net/ca/2010/11/03/articleship-training-the-areas-of-training/
3. http://indiapoint.net/ca/2006/02/27/articleship/#toc-please-suggest-firm-to-do-articleship
As for Aurangabad – frankly I have no idea.
sir,
i have heard that as per the latest rules we can take transfer from articles only in the first six months of articleship…i had cleared my ipcc in november 2010 & registered my artcleship on march 15 2011…during that time there was rule of no restriction of transfer in 1st year of articleship…
i am confused whether the old rule is applicable to us or the new one…?
also our articleship is of 3yrs …(& not 3.5yrs as per new)..,
kindly rply….
The rule is stated at: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
Still no permission from ICAI required for transfer during first year of training
thank you sir.
can a Principal (CA) can directly inform to the ICAI for the completion of articleship of his article assistance.
Yes in certain circumstances. Like say the Article has finished training, and left without completing the formalities of 108.
In such situation, the vacancy is blocked. So, in such situation the Principal can directly inform ICAI regarding the situation (alongwith attaching the relevant attendance / training records) – and get the Article vacancy with him unblocked
am i eligible ca course after B. A course with 42%
Under existing rules, admission to CA course is not based on marks of graduation.
It is based on passing of CPT (entrance test)
You can read the details at: http://indiapoint.net/ca/2011/06/09/chartered-accountancy-ca-scheme-of-education/
(One can also register for CPT online)
Dear sir,
My articleship will be completed on 13/02/2012. As ontoday i have 30 days credit as allowed by the institute (1/6) of the total period served. I want to have leave for my final exam from 01/11/2011 which results into excess leave of 74 days.
As per my principal my articleship extension will come upto sepember starts from 15/05/2011. I am not able to understand the logic behind the same. How my extra leave of 74 days result into extension of 137 days ?
Pls guide me in the matter and tell whether the calculation done by my principal is right ?
Its not clear what you mean by 30 days credit (and your question is not clear on facts)
Appearing in exam (including the gap days) is considered as articleship period served. It is not considered leave.
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-leaves-that-are-part-of-articleship
Plz read the two cases of calculation of leave:
1. http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
2. http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-procedure-to-set-off-excess-hours-worked
thank you for your guidence sir,
dear sir.
I have sumbitted the form of articleship without the D.D of Rs.2000 and now i received a letter from the ICAI in which it is mention that you should submit the amount for getting the registration in articleship so i want to know that may i change the ca firm in this condition if i fill up the new form of articleship with the requisite fee in the form of D.D.
As you have signed the deed, you cannot change. Joining articleship with Deed (and also that the form has been sent) is completely a separate thing from payment of fees. Fees can be recovered by ICAI later on. Recovery or late recovery of fee does not change your articleship status
dear sir
i have submitted the form of articleship and i want to know that what is the minimum and maximum limit of stipend during the articlieship period.
Minimum stipend 500 / 750 / 1000 in first year depending on city. Increment 250 per annum. There is no upper limit – that depends on Firm
dear sir
i am registered in ca, cwa, cs but according to the rule of the icai a student can do only one other study with the study of ca so what should i do in this condition should i cancel my registration in any of the above study.
sir
i saw on the site of icai that if a person does more than one study with the ca as like in my case than the membership of that person will be delayed by three month is it wright please tell me .
That is correct. But one does not know what other things ICAI may do !
And I guess that even CWA / CS have rules of additional course
http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship
dear sir
i have passed both the group of ipcc exam and also i want to start the articleship so for this i want to know that what is stipend limit in three years of articleship. i heard that the minimum limit of stipend at the starting of articleship is 3500 per month is it right please tell me what should i do.
You said you had joined articleship ? http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-30/#comment-5815
sir,
I have passed my group 1 of ipcc and i’m doing my degree as regular and i want to join in articleship but my college timings and article timings are same….and with in 3 months i will complete my degree .whether i need to submit form 112 or not??
If you are joining articleship after completion of your degree course, and are not engaging in any other additional course – then Form 112 will not be needed.
Form 112 is needed if one is simultaneously doing any additional course alongwith articleship
Sir,
My doubt is regarding the filling of training records in weeks In form 108. Are the weeks net of leave or inclusive of leave? i have taken a total of around 21 weeks leave during my articleship. should i deduct it from the total period served of 156 weeks (for 3 years) and just show 135 weeks (156-21) in my form 108?
Howsoever irrational that may seem – but it has to be done that way.
But there is a logic to it:
1. Net training period in the Training Record (ie. excluding leave) = 135 weeks in your case
2. Leave period at relevant place on the front page = 21 weeks in your case (this has to be mentioned in “days”)
Total (1) + (2) = Total Training Period. This should equal the from…[date]….to….[date]… on the front page.
i have submitted my articles registration form before due date. till now i didn’t recieve my id card and notification from icai. i submitted my articles registration form in the month of september. how much time would it take for recieving the forms by icai and when will it send me my id card
Usually the officials process the forms – but the dispatch section takes time to dispatch the letters.
I would suggest directly ring up the Articles section of your region – and ask them whether you have been registered.
You can find the phone number from the regional office website: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-extreme-situations
Usually these are given under —>”Contact Us” —> “Articles Section / Services”
The other way is to open a query on e-sahayata http://www.icai.org/help/
Principal should pay his/her article for the eligible leave taken. Does that mean we should be paid for study leave taken for pcc and final? What if the principal doesnt pay? Can we use it for taking credit against excess leave taken (to avoid serving extension) ?
Yes the Articled Assistant is entitled to stipend if his exam leave is within eligible leave. You can read a previous comment thread: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-3/#comment-294
If Principal does not pay, then complain to Regional Office of ICAI
The last question leads to an illegal situation. Its like you are paying your Principal for dummy.
Principal is entitled not to pay only in situation of excess leave. Till there is no excess leave, s/he has to pay “regularly” (ie. on a monthly basis – s/he cannot say that s/he will pay 3 months of stipend together when you come back from leave) – at least s/he should have created a liability in his/her books and kept the cheque to be delivered to student whenever the student comes to office.
Apart from above, if the reason for leave is exam preparation, then as per rules, your Principal cannot deny you the 3 month leave http://www.icai.org/resource_file/201announ1125a.pdf issued by ICAI No.1-CA(7)/102/2007(E) dated 17-08-2007: the amended Regulation 59 (4) says (on page 7):
For the purpose of preparing for an examination of the Institute, the articled assistant shall be granted by the principal leave for three months or to the extent due, whichever is less, provided an application for leave has been made at least fifteen days in advance.
This leave is not at a single go – but can be taken at different time cumulatively. So if the reason is exam preparation, then leave over 3 months can be denied by Principal – however such fine distinction of 3 months exam leave is not usually made.
In practical terms there is only eligible leave (for whatever reason – exam or any other reason) and excess leave. For any eligible leave the student is to be paid stipend. For excess leave no stipend.
sir i have passed my graduation with 67% and also i have passed in cpt exam and i m studing for ipcc may i join articleship with new rule passdd and when i will join my articleship
There is still about 2 months to implementation.
However the rule for migration is not announced.
So prepare for IPCC Grp 1
Thank you so much. I have one more question. My CA Final attempt is due in May’12 & my principal is ready to give me leave from 1st Dec’11, but with an extension to be served after exams. If the extension is official, then will it affect my eligibility to appear in May’11. Suppose, if i am getting an extension till november’11, then can i appear in May’11 ?? I am worried more about extension because if i get an official extension, then i will go for termination and serve the excess leave period taken under another Principal. But, in that case, my boss may refuse to make the necessary adjustments in the no. of days (excess leave period) resulting in affecting my eligibility to appear. . Help!!
Also, GMCS done while serving the excess leave period will be considered as a part of articleship?
Your eligibility would depend on facts of your case.
For details plz read: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/
As for GMCS – if the student enrolls for it while doing articleship – then it is considered part of articleship – it does not matter if the student is serving excess leave.
Sir,
I am pursuing B. Com course along with CA , I just want to ask that is BCOM final exams leave in respective years a eligible leave.
Eligible leave means in a three years articleship you can take 1/6th of leave of period actually served.
That comes to be around 155 days in a 3 years articleship.
So any leave taken (for whatever reason) – if it is within 155 days its eligible leave, else its excess leave.
I have completed my B.com(2010). Glad to hear about the new rule for B.com students who do not require to write CPT exams. I am currently working, assisting auditors in performing internal audit. If i work as internal auditing for 3 years will this be counted as my articleship? Please confirm. Also, what are the chances of the union govt approving the new rule?
There is a provision of Audit Assistant. Plz read a previous reply on this issue:
http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-29/#comment-5564
sir..i cleared ipcc both groups on aug 2011…as i’m doing bcom final year (regular college) . i am planning to join for articleship on feb of 2012…but my bcom final 6th sem exam is on april-may….is it necessary to submit form 112 for 2 months as i would not attend the college….! or is it right to fill awaited in form 103 in case of information about degree while submitting the form 103 to institute ……plz kindly suggest me…..!!!
Yes 112 is necessary even if its for two months.
That will save you further complication when you become CA
Plz read the rule at: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship
Besides you should keep some solid proof with yourself that you did not attend college during those 2 months (as you are doing regular course – that would clash with articleship hours)
Why dont you join articleship after your college actually ends? Appearing in BCom exam is another matter. The main issue is the regular college timing.
sir i have passed my b.com 3year with 65% according to the new rule the article ship direct joining for graduation student that is correct or wrong
Its correct – but few more weeks to notification (as per President ICAI press briefings)
http://icai.org/news.html?news=4640
sir is it possible like…i be joining in the month of feb 2012 and registering for articles after my bcom 6th sem exams i.e in the month of april….! ! ..if i do so , when my actual date of articleship commence?
if i register in the month of april means will my exam gets due on nov 2014…..?
The date put on the form 102 (deed of articles) is the date of commencement of articleship.
If you join between anytime from now upto 30 Apr 2012, your final would be due on Nov 2014
In my understanding of the rules you can join after your college has officially closed for exam holidays- as then there would be no ‘regular college’ (you should have some proof like copy of college notice to that effect).
For appearing in BCom exams you can take leave from articleship training.
But whatever you do get a confirmation from ICAI beforehand so that you are not put into unnecessary trouble later on.
thank you sir…. should i attach a confirmation copy(“there would be no regular college”) from the college for the reference of institute which is attested by principal of the college along with form 103 while registering for articles?
There cannot be anything better (but whatever you do with such letter – always keep copies of such letter with yourself).
However, usually such letter accompany 112 and not 103.
Logically when your college closes for the exam leave, you should no longer need the 112 as your college is finished – but better speak with the articleship section of the regional office – because in the end its they who apply the rules
If they say that you dont need 112, even then take such letter from your college and keep it with yourself.
thank you so much sir
hi ,
i have question . i need a clarification about a thing . i have a friend who is going to complete his article ship in febuary 2012. he is atempting the may 2012 pcc exam. but is in fear . if there is delay in submission of article completion because his principal is so busy . can he write the ca exam in may 2012 . because he is neither working at that time of filling the form or he has submitted the article ship form . what could be the possible answer. in case delay in submission of completion of article form . he can write the may 2012 exam pcc
For appearing in the exams, it is the exam application form that is the criteria. Other things does not matter. 108 can always be sent later.
And dont be in fear. Life is not about problems – but for finding solutions
dear sir,
i want to be know that after clearing the ca what is process of become CAG.
CAG is a department of govt – whose head is called CAG and has constitutional status.
What exactly you want to do?
Dear sir
Is after submitting form 120 a fresh articleship training could be started and while filling Form 103 which date is to be filled as date of commencement of article ship-
1- date filled in form 120 as date of termination or
2- the date on which form 109 signed after filling form 120?
Actually, the date of termination and date on which these forms are issued / dated are two different things.
For example under normal circumstances, after properly informing the Principal, the student has stopped going on 15th of October (but did not take the 109 on 15th Oct) – and later on visits his Principal for issue of 109 on 30th Oct. So Principal will issue Form 109 on date 30th Oct. But the date of termination in the relevant column (on first page) would be 15th Oct
It is the date mentioned in the relevant column on first page ie. from…..to……. that is relevant for determining the period of articleship undergone.
dear sir
my question is -
whether after submitting form 120 fresh articleship could be started with a new principal?
thank you sir…..
I think, I have already replied you in detail previously at: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/comment-page-29/#comment-5968
Had it been the normal procedure of 109, you could have gone and joined another Principal the very next day – without waiting for the procedures
However in case of 120, the rules are not very clear. Because unless you are released by your Principal / or by Secretary ICAI, you cannot presume that you have been released (or for that matter unless you get an intimation in any manner that your 120 has been accepted by ICAI as valid, you cannot presume that you will get transfer).
In this matter plz write to http://www.icai.org/help/ – and if possible write back here as to what they say so that everyone benefits.
sir/madam,
I am in the third year of my articleship,yesterday my principal expired on.now,please tell me what formalities to be done by me.
Plz read previous comment thread:
1) http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-8/#comment-2677
2) http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/comment-page-24/#comment-5551
If your Principal’s was a proprietory firm, then form 110 to be issued by legal representative
If your Principal’s is a partnership firm, then form 111 to be issued by surviving partner
i have attend articleship as well as itt together of 30 days.so will i get the benefit of that as a leave.
Officially ITT should finish in 20 days. And attendance in those 20 days of ITT are considered as Articleship period
However at many places, things dont work perfectly – and the ITT is conducted for fewer hours a day and overall exceeds the 20 days. So the student is made to work at office and also attend ITT.
But in terms of rules, it does not really matter whether one is working at office or attending ITT – as both are part of articleship.
You can calculate, if overall you have put in net excess hours – then you can talk with your Principal for some set off.
Dear Sir,
My 3 and 1/2 years articleship got completed on 25.10.2011.I started my Industrial training on 13.12.2010 as on that date as per institute’s registration letter for industrial training I had taken 30 days excess leave therefore my total period of Industrial Training was 11 months and some days.
I took 3 months leave for CA final exam held in the month of Nov 2011.I did’nt take any leave during my industrial training except exams leaves. Now my extention is around 3 months and if I serve it as industrial trainee then my total period of Industrial Training will exceed 12 months.
Sir, my question is that can I serve this extention as industrial trainee?
Maximum period of 12 months is net of leave i.e. period served or it is total period i.e. including leave?
Kindly reply as soon as possible because I need to submit form to institute.
You will have to look at it this way:
1. (If you have not already factored this) Period of appearance in exam (including gap days) is part of articleship training. So that period you have actually served.
2. Now for the balance period of leave, you will have to calculate the excess leave as per the formula:
(A) http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
(B) http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-procedure-to-set-off-excess-hours-worked
3. Now given your situation, I dont think that your total period of industrial training will excess 12 months because
Excess Leave = Period not served
So if you find that you have excess leave, that means your 11 months+some days is not yet over.
4. Now coming to the main issue. In your kind of situation, ICAI provides for form 107 for supplementary deed for those undergoing articleship in CA firms. However there is no comparable form for “supplementary deed” in case of industrial training. So you will have to ask this matter from the http://www.icai.org/help/ – that what procedure you will have to adopt for this situation of yours
(and do write back the solution offered by ICAI so that everyone benefits)
(As such in my understanding as 104 does not provide for any end date, and 105 clearly specifies from….to…. date and also has a column for the leave taken, you should have no problem if you just work for the excess leave period as industrial trainee and send the 105 after you have finished off the 11 months+some days.)
sir,
i want my attempt of ca final to be in nov 2014,
but that i have to join office before april 2o12.
i have my 2nd grp classes til mid feb then my b.com exams in march followed may 2012 2nd group.
is it possible to register my articleship in feb 2012 and join after my may exams so that i can get c.a final attempt in nov 2014?
is there any change in rules regarding 2 1/2 yrs compltion of articleship before getting a final attempt?
Yes that is possible that you join articleship and after working for few weeks, take leave for the exams.
Better to talk on this matter beforehand with the CA with whom you want to register
Usually Articles are not given leave as soon as they join – but as you have a valid reason – you may be able to convince.
respected sir,
i have passed bcom first year (regular) from rajasthan university in 2011.and passed ipce group 1 in may 2011. after that i filled the exam form of bcom 2nd year regular and also give exam of ipce group 2 in nov 2011.
Now i want to do articleship training from delhi in january .
can i filled a articleship form by specifying bcom regular because bcom exam form are to be filled on 21 nov 2011. then can i fill my bcom exam form by describing bcom in articless non regular ,so that i can fill articles ship form by specifying the bcom degree in non regular .
if, not then what is the procedure so that i can fill a form of articles by specifying bcom degree in regular or non regular?
thanking you sir ,
peeysh gupta
1. Even if you are not attending college – Doing regular course in one city and articleship in another would prima-facie show that you are doing dummy
2. Doing a regular course and filling it as non-regular would amount to deliberate misdeclaration.
Dont do any such thing that is legally not acceptable – or that would land you in trouble at any point of time later on in life
You can at best convert your BCom to non-regular / private. Thereafter you can do articleship from anywhere in India. Also in 112 you will not have any problem of misdeclaration
Details relating to additional course at: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship
sir , my bcom 2nd year exam form are to be filled tomorrow 21 nov . what should i do so that i can fill articleship form correctly by specifying non regular course ? and what is the procedure to convert in non regular course to regular?
please guide me
thanking u sir ji
You will have to ask your college / university as to the procedure of conversion
When you are so much into doing a graduation course – why dont you just wait till you finish your 2nd year? You will get some time to think and plan – and you will be saved from all the unnecessary tension !
thanking you sir
thank u v much sir,
Sir,
I have heared about the earlier examination rules of ca final. can you tell me the correctness of these rules.
Which “earlier examination rules” you have heard?
Sir,I am doing my CA Articleship Training from 2-11-2009 onwards. I have served the CA firm for 592 days and availed leave of 28 days. Can you please tell me the number of days leave that I can take for my CA Final exams in May 2012.
Your Principal can give you any number of days of leave. However, as per rules
the maximum eligible leave in three year training is around 155 days (ie. one would be paid stipend during such leave, and no extra days needs to be worked)
I would suggest you read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2-leave
Specifically for exams 3 months leave can be taken (which the Principal cannot refuse). He can grant you more leave for exams at his discretion
sir
i want to know that if i want to take the transfer within one year during the articleship then it is possible or not
i heared that if we want to take the transfer during the articleship withhin one year than firstly we should give the proper reason for trasfer in a letter which should be send to the icai for permission
i joined the articleship before 4 month and now i want to change the ca firm without any reason because the behaviour is not good of the existing ca than it may be possible.
In first year, you dont need permission from institute.
However, as you are in a deed with your Principal, your Principal must agree to transfer.
You dont need any reason as such – but you need to convince your Principal that he releases you.
Read details at: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
Respected sir,
i am converted form pcc to ipcc and get 109 singned by my principle. i have to serve 5month of article ship excluding 11 month of excess leave so total 16 months.i have cleared II group of pcc and appeared unit 9 exams in nov11 exams..
i want to ask if i have cleared unit9 and join article /reg.to final in the month of feb12 then i will be eligible for may 12 final examination.
Registration of final has nothing to do with eligibility to appear in finals. When you register for Finals, you get the study mat !
Under IPCC or PCC converted to IPCC, you can appear in Finals only in the last 6 months of articleship (including excess leave)
Plz read: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/
so may article ship was 5months pending and i have excess leave of 11months that i have to serve after complition of articleship. so i can understand the meaning of {including excess leave} shoud i eligible for finals
what s meaning of including excess leave
Excess leave means that you have taken more leave than the eligible leave. Eligible leave in a three year articleship is around 155 days
For details read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/
The point is as in your case there is 11 months of excess leave – that means – that much of articleship period is remaining due – at the end of three year.
So, as per rules, one can appear in finals when one is in last 6 months training. So as in your since there is excess leave, when you would be in last 6 months of your excess leave training, at that time you would be eligible for appearing in finals
Respected Sir,
I am doing my articleship from Jan, 2009 and after completing my one and half year of articleship, now i don’t want to become CA and decided to be a high ranker Police Officer for fighting against curruption, crime and criminals.
So What should i do to terminate my articleship?
Is Institute’s prior permission required?
Please help.
Under the current rules, there is nothing you can do – except to leave your training.
And when the last due date of training is crossed, get 108 processed from your Principal. Of-course that would be with excess leave – but then you would have complied with procedures. And if later on want to rejoin training, you can do the excess leave period training under any CA
sir, i wrote my ipcc exams in nov 2011 and waiting for my results and i have my degree 2nd year exams in next march and i m doing regular degree. can i convert regular degree into distance? can i do articles by doing regular degree?what is the procedure for converting?
You can convert regular to private – that depends on the rules of the university you are studying.
You can do articleship with regular degree provided the time does not clash. There should be a clear gap of 1 hour between your college and office
I would suggest you read the article: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/
and for rule of additional course:
http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship
Thank you for your valuable advice.
sir
i joined the articleship and around 3 month is to be completed now i want the transfer because we are coming from haryana (bhiwani) which has the distance around 125 k.m. from delhi (at this time i am doing articleship in delhi) in one way but my ca is not signing form 109 they said us i will give you transfer only when you will search another articles for my firm
please tell me what should i do and what procedure should i follow
Really difficult situation for you and your Principal.
I think in this situation there is nothing anyone can suggest. Joining the particular firm was your decision. And now, your Principal is ready to give you transfer. But he wants a substitute – thats a valid point.
Try to find someone, or else convince your Principal to relieve you without any substitute. Remind him that no such condition has been stipulated by the institute.
Sir,
I have completed 1 year of articleship, with additional course of B.com, Distance Course (details given in Form 112). but i also want to do CS. But my principle is not allowing to do so . Can you please tell that my B.com is a Distance Course not regular then also ICAI wont allow me to do any other course.?
As per rules you can be only enrolled in one additional course at a time while doing articleship. It does not matter whether that additional course is part-time/distance/private/ etc
So if you are still enrolled for BCom, and doing articleship – then you cannot enroll for any other course
I registared with ICAI for PE- 2 examination in may 2005 on the behalf of graduation (B.Com.) But i was not able to give any attempt of exam. could i switch to ipcc exam.
Yes you can switch to the IPCC system. Read the details in the notifications below:
http://220.227.161.86/19968announ290710.pdf
http://220.227.161.86/20130announ060810a.pdf
sir, i gave my ipcc 1st attempt in nov 2011… however the result come i want to continue my further education in singapore specifically.. can our education in here be recognised in singapore ? or do we need to give any other examinations or whatsoever to continue there further ? and also please let me know how to get through it…i have the details of the icai chapter in singapore… can i email them ( the chairman, or committee members) directly ? please advise… awaiting your reply…
Which “education” you are referring to? If the “education” relates to CA course – then you can do it from any part of the world. The only limitations are exam centers. As for articleship – it can be done in any country where ICAI has chapter. You will have to find a CA (member of ICAI) in Singapore who is willing to give you training.
For more details of articleship abroad, follow the ICAI link at: http://indiapoint.net/ca/2010/06/15/ca-articleship-latest-changes/#toc-articleship-abroad
sir, i registered my articles on october 19th 2011 at that time.I sended my form 103,and my id card,orientation,itt certificates,ipcc result card…at that time i dont know i need to send DD for 2000 yesterday i know that i have to send DD to chennai almost 40 days are over but i didnt get a any letter rejected letter.plz help me sir now what i have to do??whether my registartion will be rejected and my 2 months articles will be rejected or not??plz reply what i have to do now?
When you have complied with the procedure, why should you worry? I hope you have kept the photocopies and proof of posting.
But sometimes, it does happen that your letter has reached ICAI but got lost in the maze of files and papers
However, contact the Article section – on phone, and depending on their replies through http://www.icai.org/help
ICAI now a days does not send the registration letter if some fee is pending (but it does send intimation of that) – may be they have posted or not posted that intimation or it has got lost. But that does not nullify the period of articleship. So speak to the concerned articleship section of your region – and find out what exactly is the status of your 103.
So dont worry – but pursue the matter with cool head.
thank you sir…,i called to icai chennai they told to me send DD and letter,but they are not saying about my form 103 status..tommaro i will send my DD and letter to icai chennai.
sir,then how many days it will take to complete my process?
Usually they take around 2 to 4 weeks depending on workload. It may even happen that while they do all the entries within three / four days of receiving your letter – but from their end the dispatch may take two / three weeks to post letter !
So you can again start to pursue the matter after a week / ten days of sending the DD.
sir,i cleared my ca ipcc both group in may 2011,i joined the ca firm in delhi but the reason is that i could not submit form no.103 &102 till now.
so sir please reply me what fine would i pay for submit the form now.would it make some unsuitable conditions.
Plz read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
Respected sir may i know that where it is written in CA Regulation that in long duration leaves , sundays also will be counted as leave
Its written nowhere – but convention followed in every organisation.
Suppose a student in three years articleship does not attend a single day – so can he claim that he be marked present for 52 sundays x 3 = 156 days?
sir my principal is not giving me transfer i have completed 3 months of articles i am an ipcc student he is not even communicating about the transfer and not giving me a reason that why he is not giving me transfer i m getting an opportunity to join a better firm and i have a lot of travelling inconvenience and am not getting time to study travelling takes 4 hrs of my time everyday so what should i do now is there any provision where i can terminate my articles and start fresh bcuz he is not at all entertaining my problem..pls help sir
thank you sir …
Frankly, without your Principal agreeing, there is nothing you can do. The only two exceptions involve 1) transfer of parents, 2) medical reason requiring minimum three months of rest – only in these two cases, you can request ICAI to give you termination even if your Principal disagrees.
Moreover, ICAI has a clear policy of not interfering unless there is violation of any specific rule. So you have to convince your Principal. Better talk to him – three months is a very less time for transfer. May be talk with him – that you would do training for upto 6 months, but because of travelling and other reasons, you want transfer. Its always better to talk with reason than to have ill will based on emotion. After all, it was your decision to join him for articleship and you signed deed for three years ! So have patience and talk / negotiate !
To the other point – there is no rule of ICAI where one can start articleship training afresh.
sir,
i m 3rd year article and my articleship is left only for 4months, my principal is ready to terminate me, i have only one option to take transfer i.e. out of india(Nepal), what are the criteria for this plz suggest me.
For doing articleship outside India, there is no restriction and no permission required by ICAI
Plz refer to Clause II 4 (v) of http://icai.org/resource_file/19592announ10698.pdf
For other details relating to transfer rules plz refer: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
There you would find the details and necessary links to ICAI
Dear Sir,
With CA, i am also persuing CS.
Please tell me that whether my exam days for CS exam given by me will be counted as part of my training period for CA Articleship or not. I have also submitted form 112 for CS course.
Please Guide.
There is no link between CA & CS. Exam days for CS would be counted as regular leave.
Only exams relating to ICAI are counted as part of articleship
Dear Sir,
My Articleship was finished on 21/10/2011..i am not yet submmitted form 108..my principle showing my excess leave of 330 days and i dont want to join there by 107…i want to pursue 330 days under another principle..i need to take approval from institute or my previous principle..what was the procedure…?
Plz read case 2: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
no approval from institute is needed – just process your application as written
(also check the screenshot)
Dear sir, i’m working in a CA firm since 2005 and I have written my Ipcc exam in the month of november 2011. Is there any provision for not to do articleship.
No such provision. Articleship is compulsory even if you are CMD of a Bank and want to be a CA
My articleship will be completed on Dec 2012 after which i will have to serve an extension of about 7 – 8 months…. i have already taken a transfer just before my 1st year and am serving my internship with a second principal…. can i take a transfer only for my extension or excess leave period..
Information/knowledge on this aspect will be greatly appreciated….
Thanks
Plz read details at: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
(Case 2)
Dear sir,
I delayed in submitting my Form 108 by more than 180 days…how should the condonation of rs.1000 be paid…on whom should the dd be drawn…thanks in advance
All payments are made in the name of “Secretary ICAI” and is payable at the city of regional office
Also read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
dear sir,
I am Ist year Artical tranee registered in ipcc, complited 9 month of articalship and want to take transfer. my quary is in two part (1) notice for transfer befor one month is mendatory or not (2) Can i take the help of form – 120
plz give me your important suggustion.
ICAI says that one month notice should be given. But all that really depends on the Principal. None of my three Principals insisted on that. Infact one of them would even pride that he never stops an unwilling article and would be ready to give termination on that same day ! However as a good manner you should at least verbally keep your Principal informed that you intend to take transfer.
As far as I understand, the rule of 120 has now been changed. Now 120 can be used only for 2 reasons viz transfer of parents and medical reasons. Plz read the instructions given in Form 120 – so you will understand it (previously those restrictions were not there)
However in my view under any circumstances, things should not come to situation of 120. You should always maintain a cordial relation with your Principal.
I m in a dilemma after reading this about Transfer/ Termination of articles
http://icai.org/new_post.html?post_id=7267&c_id=219
I have completed six months of my articleship and i wish to take termination from my principal. My principal will surely agree for my transfer. I m apprehensive that the revised rules dont allow me to take transfer without appropriate reason. I dont have a valid reason for termination.
Someone please advice me whether i can take termination without any valid reason. Also how do i take a prior approval from the institute for termination ?
I would be grateful to the person who would help me in this. I m really thankful to you for your efforts and patience…
That link of ICAI is not meant for first year transfers. First year transfer does not need approval from ICAI.
Also there is no concept of transfer “without any valid reason”. Even first year transfer has to comply with the rules of ICAI which is that the Principal has to agree. It is called termination by “mutual agreement” (102 is an agreement. It can be terminated only mutually!). Principal would agree for such termination only if you have some valid reason !
For details read: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
Also i have read this post of icai… is even this applicable to transfers after one year ?
http://icai.org/post.html?post_id=4639
I m really thankful to you… I wish you from the bottom of my heart for your help and support… I have gone through your link and got all my answers. Thanks a ton.
That link was applicable to 1st year. However, later on rule for first year changed
I am in my 4th month of articleship and i am planning to take a transfer to some other firm .And since this is my 1st year of articleship ,do i need to write a letter to the icai for their approval or i can directly commence my transfer by mutual agreement of myself and my principal ?
You can directly take transfer – no need for permission
For details read: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
Supplementry Transfer..?
Whats that?
With reference to the following link:
http://icai.org/new_post.html?post_id=7267&c_id=219
I need a slight clarification on this … What is the exact procedure of taking approval from Institute for Termination/ Transfer ?
Every student has to take a formal approval before signing of FORM 109. It is clearly mentioned that “Principal and articled assistant should forward Form 109 duly signed by both of them only after obtaining the prior permission of the Institute for transfer/termination”….
Hence i want to know what is the exact procedure for such approval…
I would be really grateful to you if you help me in this…
Thanks in Advance for your time and consideration…
That link is for termination after first year of articleship training.
READ: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
read the case 1 & case 2
I have not completed my orientation classes .so will i be eligible to register for ca final ?..i have already commenced my articleship and receieved a letter from the institute that i need to submit my orientation certificate and ca final registration details for completion of registration ..but since i havn’t completed my orientation i ll not be able to send the required details .does this mean that my articeship period will get cancelled ?..can i immediately finish my orientation and submit the same to the institute..i couldn’t do my orientation because after enrolling several tyms i dint receive any calls .can i get any solution for this ?
As per rules, you cannot start articleship under IPCC if you have not done Orientation.
Previously, the rule was that the orientation had to be finished prior to appearing in IPCC Grp 1 exam. However that was later relaxed to completion prior to joining of articleship.
Just that you have filled 103 & 102 & sent the form to institute does not mean you have commenced articleship. You cannot start articleship unless you get the eligibility to do it. And the eligibility includes completion of orientation prior to articleship.
So in which case the period i have worked for is invalid and even my ca final attempt will get postponed ?? and is i have taken termination from the firm in which i was working in ..so now just in case after completion of my orientation i send the certificate to the institute .will dey consider my previous articleship period or i ll have to start all over again ?…and since i ll be joining some other firm while filing form 102 and 103 after my articleship registration will there be any problem ?
In my understanding, as per institute rules, your articleship has not yet started.
All rules & regulations of termination, eligibility for Finals etc. would apply only when you start your articleship.
In my understanding you have sent your form in error and therefore the period supposedly served is invalid.
Something that is in error or invalid – how can that create problem when you join articleship properly as per rules?
Your articleship would start only when you join articleship after fulfilling the eligibility requirements.
If you still have confusion plz ask the articleship section of your region http://www.icai.org/help/
Also, since you have received a letter from ICAI, in my opinion, you should write back a reply to them that you have not done the Orientation and the form was sent in error, and therefore request them to cancel your current 103.
But before that talk to the articleship section – to the official concerned. Take any step only based on what the ICAI official tells you.
See actually i joined articleship in sep and submitted my form 103 in oct .i haven’t finished my orientation yet .i received a letter from icai stating me to submit orientaion certificate and register for ca final .now i cant register for ca final without my orientation details .i have taken termination from the firm in on dec 31st. i’l submit my orienation certificate in feb wen done and get myself register in feb .now the institute is not aware of my termination as i cannot submit my termination form 109 .so will they consider my registration after my submission?…because if i submit fresh form 103 with all d details again .will the institute register me as i have already applied for registration once ..i tried calling to chennai but they didn’t give me a clear solution ..please help me i am quite confused.
Go to the CA under whom you had joined. Show him the letter – and tell your situation.
Ask him to write a letter to institute that your 103 was sent in error as the eligibility for articleship was not completed, and therefore your 103 should be considered void.
Thereafter, after completion of your Orientation do the process of 103 & 102 again.
(also as per rules differently abled students are exempt from orientation)
Sir,
I am pursuing B.Com right now and registered for CS for foundation course to be held in december2012.If everything goes on track i would be completing my CS Professional after the CA final even after getting my membership no. So do i need to disclose ICAI about my CS registration because they ask for additional course only during the time of acquiring membership number or i will have to cancel my CS registration.
Thank you.
All the issues relating to additional course arises during the time of articleship.
If you do more than one course during articleship, then you would be in big trouble.
During articleship only one additional course is allowed that should not be a regular course during office hours
http://indiapoint.net/finance/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship
training 3years or 3.5 will be it is not clear for ipcc students
3 yrs for IPCC
Dear sir
thanks for your last suggestion
sir i again require your suggestion my question is :
can i take my ATF certificate and after gape of 1 month continue my ca course with another principal, what will the expected results plz suggest.
Now a days under IPCC the one year training for ATC has been separated from 3 years articleship training.
So if you want ATC, (as far as I understand), you will have to register separately for one year training.
For details plz read: http://indiapoint.net/finance/2009/09/22/icai-atc/
You will also get links to relevant ICAI documents
Sir,
My ipcc 2nd group exams are in may 2012. I cant fill articleship form(before 30april) because i hv not yet completed itt and ot training(due to unavailability of seats).
Please tell me what is next date before which i can fill article form. And when will be my ca final attampt
There is no last date – you can register anytime provided you get the eligibility.
Your final would be due in the last 6 months of articleship, provided you reach the final by that time.
Read: http://indiapoint.net/finance/2011/04/21/ca-examination-rules/
Sir,
i’ll start my articleship in july 2012, can i get nov2014 attampt for ca final.
May 2015, unless ICAI changes rules.
Sir,
i was studying in b.com final year when i registered myself for Articleship. and after completing my graduation i enrolled myself for CS. and my training was running during that period. will it be counted as one course?
yours faithful
sneha aggarwal
Yes, it would be counted as one course. However,
1. You should intimate the institute that your B.Com is completed as per the 112 filled by you
2. You need to fill in a new Form 112 specifying that you have enrolled for CS after completion of B.Com
Dear sir/madam
I have taken a transfer from CA firm on medical grounds as i received the confirmation letter afterward i sent form no 109 to the institute. i got the letter from the institute in which 78 days excess leave is shown for working 2 year 6 month. i get termination from my old firm on 2 feb 2011.and join new one on 1st september 2011. nw again i hve to submit form no 103 due to new joining with fine due to delay.
now please tel me with form no. 103 what all think are to be submit to the institute for registration.
Just check how many days of leave you had actually taken in the previous firm. Usually on termination under form 109, ICAI calculates leave on pro-rata basis.
So if your normal period of leave in previous firm was less than 155 (assuming that you are from IPCC), then you fill the 103 for the remaining balance period of articleship training without taking account of the excess 78 days.
With Form 103 you should be sending the usual attachments that you sent in the beginning + the letter of termination received by the institute. As to other documents to be sent in case of delay, read:
http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
i want to go for industrial training in my last year of articleship but my principle not allow me for this course but i really want to go, but i didn’t know the rules & procedure if principle not allow the article for industrial trainig please give me suggesion in this situation.
You need to be in Final for taking industrial training. Principal cannot say no for industrial training – but you need to give adequate notice of your intention for industrial training.
As per ICAI – “Provided that the articled clerk has intimated to his Principal his intention to take such industrial training at least three months before the date on which such training is to commence”
http://www.icai.org/post.html?post_id=784
At my time, my Principal was ready to give me termination for industrial training the very next day – but then not all Principals are same.
In case you have given adequate notice – then put in a complaint to ICAI through e-sahayata.
dear sir
i just cleared my ipcc groups but articleship is still not started because i hv n’t got any ca firm
pls tel me the ca firm i m so tensed.
my no-[EDIT]
Plz read: http://indiapoint.net/finance/2010/11/03/ca-articleship-how-to-search-for-firms-for-training/
Dont be tensed. Trying to get articleship vacancy should not be any reason for tension
hello sir,
i wanted to know regarding registration for ca final .
i cleared my 1st group in may 2011 and now 2nd group in nov 2011..so when do i have to get myself registered for ca final.
and what is the procedure and to whom the dd is payable.
lookin for a reply soon.
regards
You have to fill: http://220.227.161.86/7507form_final_course.pdf
DD would be payable to Secretary ICAI at the place of your regional office
You should register at sufficient advance so as to have hassle-free time before applying for the exams.
Thank you sir for the form.
i want to know is there any last date for submission of registration form for ca final as i haven’t recieved my ipcc 2nd group original marksheet.
There is no last date as such – it would really depend on when your final attempt is due. You should register in sufficient advance, so that you would be able to apply for the finals. Receipt of original marksheet is not really a matter of concern – as ICAI has all the data with itself. For applying, website printout of results would also do – you should clearly mention that the original marksheet not yet received.
My daughter is passed ipcc 1st group in nov.2011 exam. now she want start articalship, what is last date of submmite of form of articalship in kanpur
There is no last date. If your daughter joins before Apr 30, 2012, (and clear IPCC Grp 2 during articleship), she would be eligible to appear in finals in Nov 2014
i m ipcc student and have taken transfer on 13 feb 2012 n my 1 year of articleship gets over on 21 feb 2012 have not join any firm till yet…so what is the time – to rejoin my articleship – is any specific period is there ? and if i delay for 1 more month will my final attempt will be postponed i.e nov 2013 i have received the termination letter from the institute and 61 days excess leave is mention in it….so pls help me sir
How much leave did you actually take (ie. the leave mentioned in your Form 109) ?
103 days
Actually, ICAI in the letter issued on termination under Form 109, calculates excess leave pro-rata. So, the excess leave of 61 days is in relation to period actually served. In terms of full three year articleship period – there is no excess leave. Total eligible leave in 3 year training is around 155 days.
http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-2-leave
So just see that you join for the balance period of articleship in such a way that your articleship completes prior to 30 Apr 2014.
As such ICAI has no rule (till now) for the gap period – and it is on the student as to how long s/he wishes to take that.
thanks a lot sir….but if i m not able to join before 30 apr 2014 than my attempt wil be delayed ?
and one more thing sir total period of articleship wil be 365*3 years i.e.1095 and of 1095 one sixth leave wil b allowable which comes to 182 days m i right sir.
No you are not right.
1. I said – join in such a way that your articleship completion is prior to 30 Apr 2014
2. Eligible leave is 1/6 th of period ACTUALLY served. So, its a dynamic equation.
Eligible leave= 1/6*(Total Days – days of leave).
The more you take leave, the eligible leave decreases and after a point (155 days ‘conservative’) goes negative (excess leave). So, the leave allowable is 155 days. If you dont take any leave, then as per formula your eligible leave would be 182 days !!!
sir but by chance if i get extension in my articleship period and extension is not completed before 30 apr 2014 than will i be able to give the attempt in nov 2013
No. The rules of ICAI relating to exams are absolutely rigid – no relaxation is given
Hello, Sir,
Thank you for your reply, but I have some confussion in between joining date with C.A firm for articalship before 30-04-2012 or articalship form shoud be subbmited at kanpur before 30-04-2012, please clearify.
Articleship start date mentioned in Form 102 (Articleship deed) should be prior to 30-04-2012
sir,
i have been further thinking that because i have my tybcom exams now in march , i better join a good place in april…and take around 2 months of dummy starting from 20th feb at place nearby…then again take transfer in april when i find a good firm…and join there…i know this is not ethical but i am desperate to save my attempt as i have worked very hard in clearing my IPCC both groups together ..
“desperate to save my attempt” – when a person is in desperation, s/he takes wrong decisions. Dont do dummy. Be honest – that would lead you to success. In lifetime career, 6 months doesn’t mean much. The thing is that you should have solid foundation of what you do.
Join articleship after your BCom. That would also free you of tensions. But dont do dummy.
(Try watching the movie 3 Idiots – that has lots of lessons for life)
Dear sir, I have a problem regarding article ship. i was a student of pcc. but after completing 12 months of articleship training, converted myself from pcc to ipcc. In nov. 2011, i have cleared both groups of ipcc. now i want to continue my article ship . but i contacted icai, they told me that your articleship is going on and will be completed on 24 march 2012. But i have sent them form 109 signed by me and my old principle. But there are no records of such form with me or icai. I obtained again a fresh 109 form signed by my principle. (Is there seal is necessary too? there are not mentioned in the form.) Can i resubmit the form with icai without any penalty? what should i do now?. please suggest me. there is a rule that without clearing 1st group of ipcc you can’t continue training. I am not going on training after conversion. reply me please. thanks in advance.
Plz read: http://220.227.161.86/14649faq_pcc2ipcc.pdf
One of its FAQ, it says:
————————-
Q. 5 Whether the articled assistant needs to take termination before joining IPCC?
Ans. No. An articled assistant will have the option to either continue with the article training as per articled deed already executed or take termination at the time of joining IPCC.
————————–
To your other question, there are often times, when papers may get misplaced or lost. As to seal, yes it is necessary – else how come it be authentic?
For delay in submission of forms read: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
Now, given your situation (as you have written), Firstly it would seem that ICAI has misplaced your 109 – and therefore in records you are doing articleship ! Now you want to resubmit 109 again. I would suggest, instead of going through such procedure, why dont you obtain 108 for 24 March 2012 (with mention of excess leave), and thereafter join any CA of your choice with new 102 & 103. That would also keep your paper-work clear. If you want to continue with the same Principal you can fill 107.
Read the different cases: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
Dear Sir, thank you very much for your reply. I talked my principle about signing 108 and to show the actual training time spend and show the rest as leave by extending training. But he refused to do that telling that he allotted my seat to another trainee. I don’t know whether he is right or wrong but all he agreed to do for me is signing again 109 form for the period i served in past. Guide me please whether it is okay or not. Another question is that can i register myself for final before terminating my past training and resume the same under a new ca. I mean can i submit the enrollment form for ca final course and form 103 for article ship training separately. Last request is , please tell me the procedure of submitting form 109 late and resuming article ship . I have tried everywhere including icai but couldn’t find the sincere advice. I shall be thankful to you for this.
Firstly if in ICAI records your training is going on, then it is highly unlikely that your Principal could assign your seat to anyone else. Its like if your Principal can train 10 Articles, and he is full – then he can take another Article only if he first terminates one of the ten, else he would be liable for misconduct.
Eligibility to train articles: http://indiapoint.net/finance/2006/02/27/articleship/#toc-10-articleship-under-whom
(also check what was the ICAI rule for termination when you took termination – because the relaxation rule came in July 2010. For the period Apr 2009 to July 2010, the rule was prior permission from ICAI)
If all that is okay, take up the 109, and submit it to ICAI again. You will have to write a letter of condonation for delay forwarded by your Principal. If you have proof of sending the previous 109, you can mention that as well, and also attach the postal / courier proof.
As such you have to pay a fee of Rs. 1000 (as your delay is more than 6 months) by DD payable to Secy ICAI payable at the city of the regional office where you are sending the 109.
Read details (with links to ICAI): http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms
You will have to serve the balance period of your 3 & 1/2 years articleship under the new CA by again filling the form 103 & 102 for the balance period. As now you are in Finals, while obviously you can send the Final enrolement & 103 separately, but I hear that nowadays ICAI does not issue the articleship registration till it receives the Final enrolment fees – it just sends you a letter for the pending fee.
Thanks again, Let me clear points you questioned . 1. i left office of past ca in august, 2009. 2. it was my big mistake that i obtained a single copy of the form 109 signed by principle and dropped that to the letter box. Hence i have not any kind of proof that i have submitted the same. i don’t know the reason of failure of communication of the same. my principle will hardly agree to sign 108 form because he has already signed me form 109 two times. i am ready to pay the late fees charges. i got registered on 25/09/2008 for pcc. i converted into ipcc as on 30/07/2009. thank you very much sir for your helping hand.
Just submit the 109 again with late fee and condonation letter (covering letter explaining delay) – and get that letter forwarded by your Principal. If there are any issues, ICAI will write you back, else it will issue termination letter.
(Also, if I remember correctly, the conversion from PCC to IPCC, there was an option provided to PCC students to take termination. If your termination relates to that, then there is nothing to worry – as the normal termination / transfer rules would not apply to your case)
hii sir,
i have decided to follow your advice and i am going to join after my TYBCOM….i just wanted to know how much time do i have now for joining atricleship provided i dont miss the may 2014 attempt…
thank you…
The calculation would be like this – You started training on 15 Mar 2011 and terminated on 7 Jan 2012. ie. You have done approx 298 days of training.
Balance period remaining 1095-298 = 797 days
This balance 797 days have to be completed prior to 31 Oct 2014 so that you are eligible for May 2014 exam.
31 Oct 2014 less 797 days = 25 Aug 2012
(using http://www.timeanddate.com/date/dateadd.html )
So your termination gap can be upto 25 Aug 2012 if you want to appear in May 2014.
However, don’t wait for so long. Join as soon as its possible after your B.Com. exams, preferebly by May – that would also be useful by the time you complete your training, as you can take your balance leave at the end of your training – that would also help in your exam preparation.
Hello Sir,
I shall be starting my final year of Articleship from Aug12, 2012.
I just want to know, if I opt for Industrial training, will I be able to get leave for CA final? My final attempt is in May’13.
I have like 40 days of compensatory leave.
Kindly reply.
That would depend on the decision of the CA under whom you are taking industrial training.
Compensatory off in your present firm would not be set-off by another CA.
Though the new CA can give you only the part of eligible leave remaining.
However generally, in one year industrial training the max leave allowed is one month or two month – not more than that. Even if you have say 5 month eligible leave remaining, they wont give you so much leave, as the very purpose of industrial training would get defeated.
sir, i had few queries about which type of firm to join …i wish to do job after completion of CA ..so i have heard that i should go for specialization like only statutory audit…
hello sir,
i am a articled assistant from past 6 months & i want to take transfer from my existing firm in my town because i m not getting much exposure that i was expecting. so now i want to join a firm in mumbai.
what is the procedure to take transfer & if prior approval is required from ICAI what is the format for application to to whom it should be addressed & on what grounds should i request to take transfer. ..
Since you are in first year of training, you dont need any ‘ground’ and no permission of ICAI is required. Only consent of your current Principal is required, and you can send form 109 directly.
Read details at: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another
thank you sir..
can you also please suggest me when should i fill the form & send it as i’ll be searching firm in april ..any idea how long does it take to get termination from existing principal
If the transfer is final & your Principal has agreed, then fill the Form 109 on the last day of your office and send it to ICAI. It taken anything from 2 weeks to 6 weeks for the confirmation to arrive. However eventhough the confirmation may come late, the applications are processed within 2 weeks of receiving- so you can always confirm on phone.
Hi sir,
i had qualified CCL accountant officer post written exam. But my articalship is going on and i want to continue CA also and CCL job. Is it possible ? please reply.
Its not possible. Moreover to keep things clear (from any disciplinary issues), you should officially terminate articleship prior to joining your employment
hello sir,
my articleship started on the 1st of oct.2011.i wish to move out of my city to gain some exposure and then come back so that i can cope up with my studies.
can you suggest me some thing which could be fruitful to me.
thank you
The only thing I can suggest is that passing the exams is more important than exposure.
what i mean to say is i have time for my finals to fall due so is there some provision in which i stay registered under my current principl,go out and server for say 6 months and come back?
i had heard somthing of this sort though.
Its called secondment
http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-11-asecondment
Its a good option
thank you so much,this will help a lot.
it doesnt specify any time limit,can it be done in any year out of the three?
Yes it can be done anytime. However the minimum period has to be 4 months (for each secondment) & upto max 1 year (cumulative).
hello sir,
i have been going through some problem in my articleship. i got registered in pcc on 06.06.2009 and therefore got converted on 28.11.2009. my articleship was completed for 6 months and i cleared both my ipcc groups, one in may 2011 and other in nov 2011. i wasn’t aware then that you need to get yourself terminated as i thought it was automatically terminated (group 1 needs to be cleared to start articleship in ipcc). And my principal also dint bother to tell me about it. My articleship remained continued according to the institute. Now, when i planned to join someone, i got to know about this. i already started working with another firm but my termination form 109 got submitted this month. And it took him such a long time to sign my form 109. i literally had to beg for it. i have filed my form 109. Now please let me know how do i proceed. When should i submit my form 108? And i have been already working with the new firm from last 2 months.
You have mentioned 108 and 109 both !
However, I would suggest you to read a similar recent comment thread. If after reading that you still have questions, then ask them.
http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/comment-page-37/#comment-7034
http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/comment-page-38/#comment-7039
http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/comment-page-38/#comment-7044
Sir,
According to the rule 156 days leave is allowed during the articleship of 3 years. This leave is paid leave. Is it possible that the CA considers it unpaid leave, cuts stipend and does not calculate the unpaid leaves in the leave calculation? To avoid extension? In our firm they consider it as paid leave and calculate it as a leave but can I tell my principal to do that to avoid extension if any in further period?(My articleship started in August 2011, due to group 2 exam I had to take leave)
“Is it possible that the CA considers it unpaid leave”
No.
“can I tell my principal to do that”
It would be wrong. And in anycase, you will have to serve the period you have been on leave. Better to follow the rules. At end of your training (Aug 2014), you will only have to fill 107 for extension with the same Principal.
Dear sir, i started my articleship on 1st feb 2012 and registered for it on 27th feb 2012. But till now i haven’t got any confirmation letter from ICAI. So i don’t have my articleship registration no. Now i want to urgently transfer my articleship to another firm. Can i do so? Please help.
Unless you have a really valid & urgent reason, it wont be a good idea for transfer.
As to the other part, it usually takes upto 6 weeks for the letter to arrive. However, speak on phone with the articleship section of your region for confirmation of registration. Or if you want written confirmation use e-sahayata http://www.icai.org/help/
thanks for the information. But my question was whether i can submit form 102 (with my new principal) from 15 days back date. i have joined in feb. And my form 109 was submitted in march by my principal with a condonation letter that they forgot to submit it in 2009. So, technically my termination was in 2009.
If you have taken the 109 route, then the 103 (under new Principal) have to be submitted.
The date of re-commencement has to be the date mentioned in the 102 (deed – under new Principal). The date mentioned in the non judicial stamp paper / franking has to be prior to the date mentioned in 102
If the date on 102 is 15 days back, and you are signing the 103 with the same date – then what is the problem?
It wont be called ‘backdated’ !
yes sir. i have all the papers for it. Non judicial stamp paper as well. Thanks for the help
Sir,
Is there any rule of ICAI about coaching classes? Is it that the rule is that you can join classes if they are not after 9.30 am and before 5.30 pm?
Actually we want to join classes but our principal is saying don’t join it now or join it but be ready to bunk atleast 15 to 20 days due to outstation audit. The classes which I am planning to join are from 6.30 am to 9 am. If possible please give me the link where I can get more information about joining the coaching classes.
Actually the restriction is on CA s to conduct coaching classes. Obviously, a student is not expected to bunk office for coaching. There is no problem in joining any coaching if that is outside your office timing. But office work would take precedence. So if you have to go for outstation audit, that means you have to go for outstation audit.
Sir means there are no Rules of ICAI relating to coaching classes? I have heard that there is a rule that you can join classes if they are not after 9.30 am and before 5.30 pm…
Plz refer to my previous reply.
The ICAI rule is at: http://www.icai.org/new_post.html?post_id=5408&c_id=219
Respected Sir,
My issue is that i re-registered with a firm dt.01/02/11 and filled 103 for balance remaining period which is ending on 30/04/11 but due to incorrect information i did’nt filed 108 bcoz thinking that prv.employer excess leave taken 365 days when they will over then i apply for 108. What do i do in this case sir institute asking for freash form 108 for only upto 30/04/11 and saying that re-register again in form 103 with condonation fee from back date. How Can i claim my served period from 01/05/11 onwards till date in respect of excess leave taken? and can i submit 103 & 102 on current date with current date Non-judicail stamp paper? please help me in this regard sir.
Firstly your dates are not clear.
You have written: ” re-registered with a firm dt.01/02/11 and filled 103 for balance remaining period which is ending on 30/04/11″
and then again: “Can i claim my served period from 01/05/11 onwards till date”
And what do you mean by – “prv.employer excess leave taken 365 days when they will over then i apply for 108″
I would suggest, read the rule: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave
If you have further question, then plz put the dates & issue properly.
Thanking you for reply and I regret for any mistake.
Sir my Reg.dt.30/01/08 for 3 years ending on 29/01/11 but due to my medical ground taken dt.01/11/10 it is extended by 3 months & now dt.of compl. is 30/04/11 but at the time of transfer dt.1/11/10 my prv. principle mentioned 365 days leave. Then i got Re-Registration from 01/02/11 with another principle for remaining period. but due to incorrect knowledge i did’t file 108 after 30/04/11 bcoz i am in delima that after completing my excess leave with my existing principle (by continuing under him) then i file form 108 for the period from 01/02/11 to 30/04/12 which cover my excess leave also.
Now institute saying that file 108 for the period from 01/02/11 to 30/04/11 (with late fee) then file 103/102 (with late fee) with 108 for excess leave taken.
My Q is can i file 102/103 with Non-judicial paper in current date and mention in 102/103 back date of served articleship?
Firstly, current date NJSP cannot be used for back dated agreement.
Secondly it is not clear what your excess leave actually is. In a total period of 3 yrs training, the excess leave is number of days exceeding 155.
Now the point is that your training officially ended on 30-4-2011. For this you will have to send 108 + condonation + late fee.
After this you have the problem. ICAI or anyone cannot over-ride the law of the land. And under current laws there is no provision that can make back dated agreement valid by using current date stamp paper (This is primarily a measure to check frauds).
It is not clear how your Principal not check this thing.
If you want to regularise the training, then you have no option but to execute the deed from current date for the excess period.
I will give Ipcc May 2012 attempt and i am allotted “itt” training for month of september 2012.I have completed my orientation course.If I clear 1st group then when will i be eligible to start articleship? Do completion of itt is compulsory before articleship?
when will i be eligible to give my final attempt?
1. You can start training from the very next date of declaration of results of IPCC Grp 1
2.Yes ITT & OC is compulsory prior to articleship
3. Final attempt would be in last six months prior to completion of your articleship. So if you join on Feb 2013, then your final attempt would be on Nov 2015
Can Bcom and CA articleship be done in different places i.e. in different states……….I hv cleared IPCC in NOV 2011,
Provided you are doing BCom by correspondence.
In reality one may be enrolled in regular college but never go to college. But that is not how things work. If you are enrolled in regular college it is a presumption that you are attending college. And if you are attending regular college in a different city, the only conclusion is that you are doing articleship by dummy. And that would be big trouble for you.
So either do BCom by correspondence or even if regular, see that it does not clash with the office time. You would have to anyway fill form 112 if you want to pursue additional course like BCom alongwith articleship.
is it possible that i do bcom in private in one city and articleship in different city.
Yes that is possible
Infact ICAI has arrangements with different universities for distance learning BCom for its Articles. In that one gets waivers in the degree subjects for papers passed in CA exams – and have to appear only in papers like English / Hindi etc
http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-10-icai-and-its-mous-with-ignou-etc
i have my bcom 2nd year exam in May 2012….is it possile now? Under Calcutta University Bcom 2nd year honours
If you can convert to private, then it can be done
Hello Sir., I have Query Regarding my Articleship. I have cleared my 1st group in Nov. 2011.. And i am going to appear for 2nd Group in May 2012.. I want my Final Attempt to be due in Nov. 2014.. And i also want to join articleship After May.. So is there any Solution so that My Nov. 2014 attempt is in good and i join After Appearing in May 2014.? And Sir is there any rule of franking To be done before 5th March so as to be eligible to appear in Nov. 2014.?
Plz read: http://indiapoint.net/finance/2011/04/21/ca-examination-rules/
For appearing in Nov 2014 finals, you should
1) join articleship prior to 30 Apr 2012.
2) Reach the Finals at least by May 2014 IPCC attempt
Franking date should be prior to commencement of articleship date mentioned on form 102
Thank you for Reply Sir, But Sir Will it be good to take leave in very starting of my articleship as I want to Clear my 2nd Group First and also want to appear in Nov. 2014 For Final Attempt..? Or Is There Any Other Solution.?
No CA would actually give you leave at the time you join! It would be a rarity if you get leave in the very start of your articleship.
sir i am bcom second year regular student and my class was over now
so what is the procedure to apply for the articleship.
Find the CA under whom you want to do training, and join by filling form 102 & 103
what about bcom under ICAI- BU…….i have cleared my IPCC… how much more period will i take for the same
For details plz refer to:
http://www.b-u.ac.in/bu-icai/index.html
http://www.b-u.ac.in/download/bu_icai.doc
Sir
I have join as an Articles assitant with a CA Firm in Sept 2011 after clearing my 1st group of IPCC exam held in may2011..
before that i was working as an audit assitance with the same frim for about 18 months..
is there any rule of ICAI that i would be eligible for comp off of maximum 1yr (12months) in ma Articles period of 3 yrs,
if before regtistering as an articles i have been workin as an audit assitant for about 1 yr (12months)
Though you were working as Audit Assistant, that was not the scheme of Audit Assistant under ICAI.
http://www.icai.org/resource_file/14476student_manual_5.pdf
Sir, does the place of articleship make any difference to the “value” of one’s CA degree? I have to choose between Mumbai and Jaipur for my articleship. Will doing an articleship from Jaipur(which is a smaller city than Mumbai) affect my job prospects later in future in the corporate sector?
thank you
Regards.
Articleship adds value whether one wants to go for employment or for practice.
If suppose you apply for an internal auditor’s position in a listed company, they would definitely like to hire someone who has exposure with audit of listed companies.
Similarly if one wants to go for practice, then it usually helps, if one has wider exposure in different areas and exposure in dealing with smaller and mid-size clients.
Both are different worlds.
However its not as simple as a matter of city – because even in Mumbai there are lots of small practitioners.
sir, is it compulsory to complete my itt training before declaration of my result of ipce group-1 may 2012 attempt?
Before joining articleship ITT & OC has to be completed
Sir, is there any relaxation provided in CS training if CA articleship has been completed?
No relaxation. Training for each has to be undergone separately
THNX SIR…….can we do cs training under ca also?
No.
The new CS training enrolled on or after 1st September, 2009 is:
1) Student Induction Program (SIP) 7 days conducted by ICSI Chapters / Regional Council
2) Executive Development Program 8 days
3) Professional Development Program 25 hours
4) 15 month Training wholly or partly with Practising Company Secretary or Registered Companies (of this 6 months can be done under FI / Management Consultants / Law Firms registered with ICSI)
5) RoC/Stock Exchange Training: 15 days
6) Management Skills Orientation Programme: 15 days
For more details, plz consult: http://www.icsi.edu/Student/Training.aspx
Sir, my articleship completed on 30.03.2012, my employer is showing excess leave of 20 days and forcing me to serve under him, i just want to know that is ther any rule regarding coverage of excess leave since i want to serve it in July’2012 or afterwards, please also tell if want to submit form 107 & 108 to the institute within May’2012 will i have to pay any fine, or any other rule regarding the same.
I have replied you previously also. However to put the details of your questions:
1. If you want to continue under the same Principal, you have to fill 107 & 108 – work under him for the additional 20 days and fill Form 108 again. You cannot take leave during service of excess leave
2. You can terminate by taking 108 only. And thereafter join another CA say in July 2012 by filling 103 & 102 for service of excess leave.
3. If you do not want to continue under your current Principal and he is not issuing you 108, then you can fill Form 119 and take your own termination. (However the procedure may take longer – or may be even complicated – depending on situation)
http://220.227.161.86/7524form_119_service_cert.pdf
4. If you send 107 later then firstly your dates have to be the current dates in continuation of your current articleship. Secondly you may be required to submit original attendance and supplementary deed. http://www.icai.org/resource_file/14497student_manual_30.pdf
5. Often many CA s and students work out an informal way to deal with such situation like you serve such small period of excess leave (like 20 days of excess leave) after the exams and then take 108 – because 108 can be issued upto 3 yrs after completion of due date of articleship. (However, I must caution, this solution is not as per rule of ICAI, but a practicality that I have seen being followed in certain circumstances)