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Articleship: Certain Rules
1) Holiday 2) Leave Leaves that are Part of Articleship Leaves for Exams of ICAI 2)(A) Excess Leave 3) Working Hours / Timing of Work Procedure to Set Off Excess Hours Worked 4) Using Articles for other work 5) Clarifications … Continue reading

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