Is it possible to set off excess leave taken with the previous employer by working excess hours with the present employer?

2) Yes

3) First year transfer

4) Yes. But excess leave is to be calculated over cumulated 3 yr period for considering it for exam purpose.

Thanks

http://indiapoint.net/finance/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship

The bad thing is that when one is doing graduation as per scheme of ICAI, one is still covered by the same rules that govern others!

If you dont send 112, then that would be bigger problem

I have been doing articleship from Dec 2011. I joined for B.Com Private Studies course of BU ICAI on Sept 24th. 2012. I filed my Form 112 only in 20th March 13. Also filed the condonation letter. Now received a letter from ICAI Stating please give a Condonation Letter along with an employers request.When i enquired with the Institute they told me that my Membership will get delayed by 1 Month. I want to know is it true???? Will it have an effect on my CA Career(Like a Black Mark).
And what else i have to do now??? Please do reply sir… I’m really scared…..

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-leaves-for-exams-of-icai

So, you dont have any leave that you are asking for !!! So, your Principal is correct.

Under normal condition its the discretion of your Principal whether s/he would allow you leave. In this case when you have no leave left (as per rule) your Principal can deny you leave.

In abnormal conditions like illness etc, then its not under anyones control. If anyone is ill, then Principal cannot force to attend office !

Iam serving my articleship with a Big 4 firm and my attempt is Nov,2013. I have already taken around 160 days of leaves.
Now, my principal says that you are not eligible to take the 3 months leaves for exams. I asked them to extend my articleship and allow me to take the 3 month leaves but they are not agreeing.

Request you to kindly let me know that whether I can avail 3 months leaves or not seeing my case.

For third yr you are definitely clear & hopefully there should be no problem.

Send the 112, and then if ICAI sends any issues then answer / act accordingly.

http://indiapoint.net/finance/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship

Infact for such issues, institute has come up with its own BCom etc arrangements:

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-9-additional-courses-along-with-ca

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-10-icai-and-its-mous-with-ignou-etc

I’m in my 1st year of articleship. I have submitted form 112 for studying b.com 2nd year. However as the college timings were 4.40 p.m to 8.50 p.m, on finding out in ICAI that a permission letter would serve the purpose, my college principle has given permission letter to attend college from 5.30 p.m for 2nd and 3rd year, which I posted to ICAI along with form 112.
But after 3 months the ICAI has sent me a letter instructing me to discontinue B.Com course, as the college time is from 4.40 p.m. As per the said instructions I have obtained Transfer Certificate from the college, got it endorsed by my Principal C.A and sent it to ICAI.
Now can I join B.Com 3rd year in a college whose timing (6.00a.m to 9.30a.m) doesn’t clash with my articles time (10.30 a.m to 5.30 p.m) and will I be permitted for pursuing B.Com 3rd year, if I again send form 112 with the details of B.Com course in New college? Will my articleship till now be considered as valid or not?

If you have not yet taken transfer (ie. not processed 109), then may be you can go for industrial training without need for prior permission of ICAI. Because if you interprete rules, if someone applies for permission to take transfer, and does not actually take transfer his articleship would continue ! So, the permission of ICAI would be valid only if you take transfer based on that condition. So, if you take transfer based on some other condition like industrial trg, then the permission of ICAI wont apply.

(that is my understanding… you should speak to ICAI officials on such matter – those who are looking after articleship termination of your region – because ultimately its they who apply the rules.)

I guess the concerned authorities have that much power.

If I would have taken ty route then I was eligilble for earlier final attempt .

Now since I will give Nov 2013 IPCC exam and I clear in January and started with articleship then from Jan 2014 my counting for Final exam starts.

Plz read: http://indiapoint.net/finance/2011/04/21/ca-examination-rules/

Waiting for your reply

Thanks & Regards
Sapna

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another

If there is any issues with someone try to apologise and make up for past mistakes.

In the event of misconduct involving moral turpitude, gross negligence or unsatisfactory performance of the articled assistant, his articles shall be liable to be terminated by his principal besides being cancelled or extended for such period as may be decided by the Institute. Board of Studies to decide and enumerate the acts constituting misconduct.

The thing is that in event of such a case, usually the view of Principal would be given more weightage. But usually, institute conducts inquiry before taking any drastic decision like nullifying articleship period.

If there has really been any issue from your end – make up with your Principal, else you may be in deep trouble. The simple rule of articleship is except for anything illegal (which is very rare), (consider) the Principal as always right. Afterall, the client is his/her and signature is his/her. And be a bit charitable on matters of leave or hours – dont fight over few days or few hours -take it as learning experience.

Details and links you can find at: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-11-asecondment

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-2-leave

Now, if your total leave in three yrs is more than 155, then that would be excess leave. That excess leave you can continue under your existing principal or a new principal. (see the 4 cases)

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave

108 should be sent within 30 days of 01.03.2013

I am Ca final Student.During articleship due to some problems i took transfer completing six months of articleship in fist year.I already filled form 109 & re-register with another principal.Also ICAI accept my re-registration form mentioning 52 days excess leave with first principal.Now my articleship period of balance 2.5 year completed on 01.03.2013 without any excess leave with my current principl.But now i am confused about my excess leave mention in FORM 109 with previous principal. can i completed this 52 excess leave with my current principal ? Also is it valid to submit form 108 for articleship completion on the date =completed(01.03.2013 + 52 excess leave ) or within 30 days of completion of (01.03.2013 + 52 exces leave) ?

Institute specifically says that stipend is to be paid by a/c payee cheque or deposited in bank a/c opened for this purpose. Actually stipend is now a days paid by a/c payee cheque only.

http://www.icai.org/resource_file/14494student_manual_27.pdf

Only the institute officials would be able to say what would satisfy them.

Plz read: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms

and read the ICAI links given there.

As, such those who are in practice, and those who are employed under CA having CoP, for them the rule is:

http://indiapoint.net/finance/2006/02/27/articleship/#toc-10-articleship-under-whom

http://220.227.161.86/ICAI_official_directory-2012-13.pdf

http://help.icai.org

The correct places to complaint on this matter are:
1. Board of Studies
2. Secretary / Dy Secy of your Region

As such, no one can deduct stipend upto 155 days of leave. If your leave exceeds 155 days then it becomes excess leave for which no stipend is payable. Transfer can be taken (anytime during articleship) on the basis of non payment / irregular payment of stipend.

Check Clause II 4 (iv) of http://icai.org/resource_file/19592announ10698.pdf

And if you still think you are being wronged, you can complain to ICAI with details (Board of Studies). But such complaints should be as a last resort.

As to leave and other rules, you can read: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another

Is your 5 months 3 days left of your normal articleship period or of excess leave period?

If it is of normal training period, then no. else yes.

Your case would get covered under excess leave

Thanks for your promt reply.
Sir i have not submitted the termination letter. I did articleship for 3 years upto december 2009 and then i stoped going to office. My articleship was supposed to complete in june 2010. now after the gap of 3 years i want to restart the articleship.
please guide on the same.
Thanks…….

Your ques is not clear.

Are you in gap period?

Did you leave articleship without any termination procedure?

Or you are still doing articleship and in last six months of training?

I am a pcc enrolled student whose articleship was supposed to be expired on 06/2010, but due to the family and other issues i was not able to complete the articleship. now I have completed the 3 years of articleship. now i have cleared my pcc and in ca final. So please tell me what is the procedure of joining the articleship. I wanted to do the articleship in the other state so please tell me the procedure of doing the same. I have placed the query on the e shahyata but i didnot recive the answer yet. please do the needful.

I have completed 2 years of my articleship (on 18th Feb,2013) from a Big 4 Firm . Now, in the 3rd year I want to go in for Industrial Training . How much study leave can I get for my Final CA exams considering I have availed only 40 days in the first 2 years (Out of this 40 leaves, 25 leaves are related to compensatory off’s which an intern can avail on working beyond the stipulated hours per week) .

Thank you for the prompt response last time. If my period of articleship with the previous principal is 1/09/2011 to 18/01/2013 and termination if effective from 19/01/2013 then what should be the date of commencement with the new principal so that there is no gap, 19th or 20th?

Secondment means that instead of working under your Principal (under whom you registered), you take training under another CA.

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-11-asecondment

Dummy articleship means you are doing articleship on paper only. Its illegal.

The extension of your articleship would be the period of gap period ie. from termination to rejoining.

Only 103 & 102 formality is needed

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-11-asecondment

I am student of CA final. I started my articleship on the 1st of September 2011 and due to compelling reasons got my transfer approved. My articles got terminated w.e.f. 19th Jan, 2013 with total leaves during the period of 1-9-2011 till 19-01-2013 being 100 days including examination leaves for my IPCC group 2 exams. Kindly help me out as to when I am eligible to appear for my Final examinations. As per my calculations from the rules mentioned by you, my articleship will get extended till 7/10/2014 as opposed to the earlier date of 31/08/2012. I also wish to know if there are any other formalities I need to follow for reregistration besides form 103 which will come into effect from 20/01/2013.

As to any issue with your Principal try to solve it with him. Else if you are in finals, then take transfer for industrial training

Only IAAS officer can have 2 years exemption from 3 yrs of articleship. Even as per rule they have to undergo one yr training.

The only exceptions are participation in any event of ICAI ie. Seminar held by ICAI, Appearing in Exam held by ICAI (including gap days). Such days of absence from office are considered part of articleship.

If you are continuing with the same Principal, then you will have to fill Form 107

http://220.227.161.86/7510form%20107_std.pdf

For rules refer:

http://indiapoint.net/finance/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship

Firstly even if you do trg from other city, ICAI may presume that you were dummy
Secondly, it would be wrong to misdeclare. Any misdeclaration would lead to problem later on

Would it be better if i do not disclose the fact that im doing bcom and not submit form 112?What would be the consequence of non disclosure of form 112?

Regards.

In a way, you did not take the excess leave route because you took the route of industrial training. And during the industrial training period – when you joined you had no leave balance left to your credit. So any leave you have taken during industrial trg is excess leave.

Also, if you have joined industrial trg for 10 months & 2 days, and you took 49 day leave. So logically, you have not even finished mandatory industrial trg of minimum 9 months.

So logically, your indstrial trg would get extended by 49 days.

As to what form for extension, as far as I know, ICAI does not have any separate form for extension of industrial trg. I “guess” 107 would serve your purpose as well – but get the “right” information from the articleship section of your region – because it is they who implement the rules.

More details: http://indiapoint.net/finance/2006/02/27/articleship/#toc-11-industrial-training

Thanx in advance for reply

http://220.227.161.86/ICAI_official_directory-2012-13.pdf

Its like suppose if a student joins articleship and does not attend a single day of office. And then he claims that saturdays and sundays when office is closed he should be marked present !

http://icai.org/new_post.html?post_id=8451&c_id=219

In my opinion do only one professional course with full devotion. Doing multitude courses are of no use.

Choose only that course in which you want to make your career.

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms

My company follows a 5-day week working modal.

No linkage between CA and CPA (USA)

Also, some years back, ICAI had come out with scheme of ‘liberalised’ articleship training for IAAS officers (those manning CAG) – and even in that they had put 2 years of articleship compulsory (in parity to two years study leave) & only allowed 1 year set-off for the experience (that can be equated to industrial training)

Plz read: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/comment-page-2/#comment-245

To your situation, I dont think any organisation would allow you to join late by 3 years. Besides, even if they allow you – you would loose seniority.

Frankly, I dont understand why are you in such dilemma. You have landed with a good job. Be happy with it. There are many opportunities for PO. One can get deputation to other banks / financial organisations, get posted in foreign branches, besides the benefits of working in a bank like concessional loans etc.

PO in BoB is a good career. Enjoy your career and be positive about it. Dont worry about CA.

However you can do CMA (CWA) while being in job.

http://indiapoint.net/finance/2009/04/21/cwa-a-better-career-option/

Any help would be greatly appreciated.
Thanking you,
Anirban

(5th Nov to 18th Dec is gap ie. around 44 days). So, its like if you had not joined articleship on 5th Apr, but on 18th May.

However, if “any chance” that the 109 was not sent by you to institute, then you can take this as leave under your Principal and no need for the 103 or 102. And in such situation, your final attempt wont be shifted.

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another

http://220.227.161.86/27616bos-directca17162b.pdf

http://www.icai.org/post.html?post_id=784

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://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-2-leave

http://220.227.161.86/27616bos-directca17162b.pdf

http://220.227.161.86/27625bos-directca-form.pdf

It seems to me that the period of articleship would be 3 years. You will get set off for the period already put into articleship. However it is not clear if there is any time limit for such conversion.

Plz contact ICAI office / brochure for exact details.

Details you can read at:

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms

ICAI link: http://www.icai.org/resource_file/14497student_manual_30.pdf

My articleship got over in April 2011 but since I had taken a lot of leaves till then I had to undergo what we usually refer to as ‘extension’. As per our calculations this ‘extension’ will get over in February 2013. I have been attending articleship regularly after April 2011 and I’m now only 3 months away from completion of this ‘extension’ period. But my problem is that when the articleship got over in April 2011 I did not submit Form 108 with the Institute out of sheer ignorance. It was only when my office staff recently informed me about this that I realised the gravity of the situation. I have been continuing under my original Principal himself all this while. I want to ask if I can appear for May 2013 Final CA exams if I submit form 108 immediately. Also, what other procedures should I undertake along with submitting Form 108, condonation letter and late fees?

Thank You

The astrix mark visible to you in institute records shows that as per data of institute, the articleship of the particular student ‘should’ be over. However they have not received proper papers

Its not just your matter – even your Principal’s one Article seat is blocked !

Registration does not take much time – but it may take time to get the proper papers. And why would you like to leave your present Principal if he takes care of your interests? That would be a bad move.

Leave calculation details you can read at: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-2-leave

Ask your Principal to speak to articleship dept, and send the copies of 108 available at office by fax.

Usually if such matters are pursued on phone, it doesn’t take much time to resolve. The problem happens that most Principals dont pursue the matter of their articles by phone.

Had it been your case, you could have pursued it by phone. But as it is related to other Article, no one would listen to you.

I would suggest if your Principal is willing to pursue the matter and resolve it, then stick with the firm.

You are not concerned as to where your Principal is registered. The main consideration is where is the office that you are attending.

The problem with such situations is that unless you or your Principal pursues the matter, things wont work. One doesn’t know if that 108 is lying somewhere in heaps of paper in the articleship section. May be that 108 if sent has been misplaced or lost. One doesn’t really know.

First check whether that 108 has really been dispatched. If so – take the proof of dispatch and then pursue it step by step.

dear sir,
sub: registration of article of [EDITED] mr sudarshan.
1.)this is with reference to the submission of papers for re-registration of articles of the above student under you w.e.f. 23-08-12 for the balance period of his articles.
as per the ca regulations, you are entitled to train articled clerks under the following catagories..
vacancies 0 articled clerks 7
it is seen from our records that the following articled clerks are already doing articleship under you:
1,2,3,4,5,6,7(names and sro of the students have been mentioned there)

in case any of the above articled clerks has already terminated/completed his articleship kindly inform us with appropriate documents for necessary action.
since the above articled clerks already are servicing under you as per the pre-amended regulations, they will be allowed to continue their training till their completion of articles period under you.

in case, however all the above articled clerks are still undergoing training, you are not eligible to train mr sudarshan under you and may therefore request him to join another ca with necessary vacancy and advise him to send papers for registartion within 30 days from fresh commencement of articles..
this is what stated in the letter sir of the 7 students one student’s articles have been completed on 5-3-2011 but still her name is in working list..

(Inform your current CA about the letter). You dont need 109.

You should not be concerned by what is shown in database of ICAI – go by the words of the letter.

I would again suggest speak to the articleship section of your region on phone and get the factual situation – and then decide accordingly.

I have taken sign on form 109 on 17-09-2012 and sent my form 109 on 22nd sep-2012…I just sent form 109 nd one letter stating that I dint received ID card so in a letter I stated that I dint received a id card from you nd since 10 months I have been working here so now I’m taking transfer etc..with my principal signature nd membership no …and I have sent my form 103 on 17th oct-2012 with in 30 days only after taking sign from from new principal still now I dint received any letter from icai ….what I have to do??? And my call is not accepting…

ICAI rules are really silent on this point of extension of extension.

But extension is really dependent on how much leave you took – its not really on your Principal to give you extension. Just attend office and finish off training.

Read Case 4 http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave

Depending on what course of action you wish to take – in case of 107 you are already late – as 107 is for the case when the article continues to attend office.

As its already over 70 days, you will have to follow 102 / 103 route for the balance period of 65 days. As far as I understand the rules, you can re-register with the same Principal also

I guess you will have to wait. Read: http://indiapoint.net/finance/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship

Also check with the institute if there is any other formality you need to do – because I guess they have stopped condoning the breach (but not sure of the latest on this issue)

(the link to secondment form is given there)

No permission from institute is required for secondment. You only have to intimate the institute)

Secondment is just an arrangement between two CA s – nothing more than that. You do not get terminated from the original Principal – you remain his Article. Only that you get loaned out to another CA!!!

On completion of articleship it would be 108 and to be signed by the original Principal (not the secondment Principal).

but whether the permission is to be taken from institute together with my principal?

And Is there any rule/form regarding intimation of completion of secondment?

Till you have documentation (courier receipt / speed post counterfoil) then you need not worry – you dont need to wait for the termination letter for sending 103. Both are different events.

Sonali Kumar

I will send form 109 first, then i have to wait termination letter (or) i can send form 103 after 1 week (or) after receiving letter i have to send form103?
ICAI is not sending the letters or any books with in the time.

Previously i asked so many doubts related to transfer of articleship with in 1 year. I registered my first articles on 19th oct 2011 and it will be completed by 18th oct-2014 ( 3 year..). But now i wanted to take transfer in other city due to some problems and At last i took sign from my principal on form 109 on 17th sep 2012 and in that form 109 i mentioned articles servicing period is 10 months 28 days ( 19th oct-2011 to 16th sep-2012). I’m going to join for the remaining period of article ship in other city, my new principal is out station he will come back on 20th sep 2012. ill take the sign from him by this 21st sep 2012 then my doubts is
1. In form 102 Remaining period means 2 years 1 month and 2 days (or) 2 yeard 29 days (calculated from 21st sep-2012)??
2. In form 103 period will be 21-09-2012 to 18-10-2014 (or) 21-09-2012 to 23-10-2014?? please suggest me sir.
3. If i mentioned the period in form 103 as 21-09-2012 to 18-10-2014 then the days between 17-09-2012 to 20-09-2012 ( 4 days) will be taken as leaves???
4. Is there any rule that signature on form 109 should be black pen? One of my friend confused me telling that sign it should be a black pen already i took sign with blue pen ? for this simple reason my transfer will be rejected?
5. I can send form 103,109 and id card at a time or i have to send form 109 first and later form 103 and id card?

please suggest me sir what i should do?

Thank you in advance.

Btw I have joined ASA & Associates! Again thanks

The 38 days will not be counted as leave. Its "gap" period – your articleship extends by no. of days of gap.

So now with my new principal in Form 103 my articleship starting date will be 12/09/2012 and completion date the same as it was before i.e 13/03/2015. The gap which happened of my taking termination on 04/08/12 and joining another firm on 12/09/12 i.e 38 days will be counted as leave?
Please just confirm this and also my final attempt will not be delayed by 6 months right?

Regarding leave calculation – When termination is taken in between – ICAI software calculates leave pro rata.

Excess leave has to be seen from a three year period.

Excess leave in a three year period would happen (+ extension of training period) if you have taken more than 155 days leave.

Else your articleship completion date remains as it is – till the 155 days leave is not exceeded in a three year period.

And as I have taken termination, now when i submit the Form 103 of new principal. Do i need to submit Form 109 again or service done certification or any other document relating to termination?

And in 103 on Page 3 where details of partially completed service have to filled up. There are 2 sub-headings under whether served as articled assistant or audit assistant where
Details of commencement of articles/audit training need to filled up, Do i need to mention the dates both times or once?

Read the notification: http://www.icai.org/new_post.html?post_id=8845&c_id=219

But is their any alternative which you could suggest??
I am unable to take any decision on my own , neither i am getting any proper guidance.
please help.

I have joined Articleship Training in a Middle-Sized firm & i’ve completed my training for around 5 months. From the 1st day itself i have been asked to look after Company related matters in one of their client office. No doubt i am learning a lot in compliance related matters that could help me in Company Secretary Exam. But as for now being a Chartered Accountant is my first priority, but i have not done any kind of Audit till date.
Once i told my Principal to give me some other work which could be beneficial for me. But he told,
“You have ample of time left for your Articleship Training, we will send you some other Client office later”. As i know they are very genuine but its a matter of my CA life. In no cost i wanna harm my Career.

Please suggest me what should i do.

Also, if you ever need ID (and you have not received the ‘official’ ID from ICAI) – just ask your Principal to attest your name and photo along declaring that the student is doing Articleship under him. That is a good enough ID.

I have one more doubt sir, almost i have completed 11 months of articles but still i dint received My Id card and letter, 3 months back i raised a complaint through e-sahaayataa regarding my Id card and articles registration letter. They send a soft copy( registration letter) to my mail after few days again i called to chennai ICAI for Id card they told me that again you should send new Id card if u want it. But they said Id card is not so important only articles letter is required for Final registration but, now i’m taking transfer for that i need to submit form 109 and Id card. If i send the new Id card it may take 1 more month to receive it but my 1 year articles period will be over, i need the transfer urgent then now what i have to do? please suggest me

What is more important is your hold over the subject. However, if you have proper place to stay in metro then do it in metro city.

out of the following 2 situations which is advisable and adds growth to my career
1. staying with parents in tier 2 city guntur (A.P) and complete articles with low work exposure
2.go to metros and manage all that stuff….

which decision show my growth curve steep …….

Actually under my new principal total 8 article students were registered but, by this 11th oct 2012 one a student articles period will be over so, my new principal told me that he will give termination to that student by this 11th oct 2012 and again he will keep sign on my form 103 on the same date(11th oct 2012)..but my doubt is as per ICAI records there will be no vacancy untill ICAI receives a form 108 from that student. If they receive my form 103 first and later they receive form 108 from that student
In that case what i have to do? plz clarify my doubt sir…

My first year articles period will be complete by this 19th oct 2012..i want to take transfer but my principal told me that he will keep sign on form 109 on 11th oct 2012, shall i come under with in 1 year of articleship transfer. My problem is whether ICAI will keep any Restrictions for just 10 days to complete 1 year articles .

Sir, some of my friends told me that prior approval from ICAI is not required with in 1 year transfer is it correct?

(112 is needed to inform institute if one is doing additional course)

Anyways thank you!

Doing multiple transfers is time consuming and is not exactly a good process.

Due to some problems, my family has decided that we will be shifting to Bangalore and will be leaving chennai for good in a few months.

I am unable to decide whether I should join a firm in chennai or not cause anyway we will be leaving in a few months (5-6months) and then I will have to take termination again
or should i try and get into a firm in Bangalore
or wait for the TERMINATION CONFIRMATION letter from ICAI join the medium sized firm in chennai for now and then when I am shifting to get t/f to their Bangalore Branch

Any sort of advice will be helpful don’t want to ruin my articleship!

Thank you
Regards
vivek dakaliya

You can confirm on phone from the regional office (articleship section) whether your termination has been processed.

To the other part, i am not sure – usually when one is in articleship, the exam form requires signature of Principal. but if one is in ‘gap’ stage, i guess any member may sign (but I am not sure on this)

And also sir, I will be writing my IPCC Group II exams in Nov’12. In my exam form whose sign is required? My ex-principal / any CA ?

Please let me know and thank you so much

(109 is signed in three copies in original – one sent to institute, one is retained at office, and the third one is with the Article.)

Thank You

For industrial training, plz read: http://indiapoint.net/finance/2006/02/27/articleship/#toc-11-industrial-training

I guess – talk with him – and perhaps convince him, if he would release you after a few more months.

And meanwhile prepare for exams.

Please help me out.

As to CS exemptions, I would suggest plz read previous comment thread:

http://indiapoint.net/finance/2010/07/25/before-chartered-accountancy-ca-think-again/comment-page-1/#comment-2983

And you should also clearly mention that in your representation

Also some proof of your residence at Kolkata during your articleship period may be of help

Unless you are covered by a ‘specified’ reason, you cannot take transfer after 1st year.

And also can I join another CA Firm within 50 kms range of my previous firm?

Please let me know, thanks

http://indiapoint.net/finance/2010/06/15/ca-articleship-latest-changes/#toc-additional-course-during-articleship

To get exemption from practical training, you need to have job experience in specified areas / organisations. (CA Articleship is not considered for exemption purpose)

If you are also enrolled for CA and doing articleship – then you will have to also inform ICAI in form 112

For further details plz read:

http://indiapoint.net/finance/2010/06/15/ca-articleship-latest-changes/#toc-online-work-diary

But as per announcement, the ediary would be compulsory from July 1. So most probably, ICAI should come out with some kind of details / guidance note on such thing prior to July 1.

Besides as per FAQ 6, employment in CA Firm is not on the eligible list for purpose of set off

If one is not working in the specified area – even in that case exemption of 2.5 yrs is available.

That way you get experience as well while doing CMA.

For more details plz refer to their FAQ

http://www.icwai.org/icwainew/docs/FAQ/Training_FAQ.pdf

As for placement, plz refer the links:

CWA: (current) http://students.icwai.org/Placement/Campus-placement-schedule.asp

CA: (current) http://www.cmii.icai.org/imgs/SELECTED%20AT%20sMALLER%20CENTRES.xls

(seems this list does not contain the metro cities placement details)

You will have to send the 109 to Kolkata, and later on when you join at Hyderabad, the 103 has to be sent to Chennai (I guess, ICAI also accepts student related forms like 103 at Hyderabad Office also)

As to name of firm, best visit the ICAI branch at Pune

and for list of companies:

http://www.icai.org/post.html?post_id=823

If you do industrial training in any company, then work can range from your being assigned to particular operation – may be financial or even operational (non technical), or it can even be particular projects like that of costing etc.

As to the exact amount of fees, I would suggest you read the form 103 and also get a confirmation by speaking to the regional office. If you send less fees, ICAI send letter for the balance amount to be sent.

Terminate after 30-6-2013 and thereafter join industrial training.

You dont need to take permission from ICAI when termination is for industrial training.

if i want to take an option of industrial training exactly when should i apply for it , if my articleship began on 1.7.2011 and ending on 30.06.2014

hoping for your great co_operation

You can easily start industrial training from July 2012. However keep your Principal informed of your intention to take industrial training.

http://220.227.161.86/14489student_manual_20.pdf

The Principal cannot deny industrial training. Logically if you have gone through rules, you can complain to ICAI. (To keep a record, you can ask for the office seal of receipt, or apart from the handwritten application, also send an email application to his/ her email address.)

In general, I have not heard anyone denying industrial training. My Principal even wanted me to take industrial training, which I declined !!!

I want to ask that if i opt for industrial training , do my principal has right to deny for giving me permission to go for such training .Though i give him one month prior notice.

Short answer – Perhaps Yes.

The office time should be filled uniformly for every article. However there should be a clear distinct difference of 1 hour between the college timing and office timing.

To the other thing – many times CAs are not able to keep track of Articles who have completed training -because in the end, the responsibility is usually thought to be of the Article.

In your case you can join articleship under the same CA only when he has a vacancy as per records of ICAI

What has your Principal said? He must be knowing the details. The other point is, as 102 is an agreement (contract), and you are in a foreign country – then, will the local laws on contract be applicable? Get that clarification from your Principal / Institute

As to the other issue – articleship can only start after 102 is executed. So even if you have ‘joined’ – your articleship has not started (so you are not eligible for Nov 2014)!

(Also do post back the outcome of 102 so that others also benefit)

P.S. – its wonderful to have 24/7 guidance. You are doing a gr8 job

Obviously for problems or rules – no one can better provide solution than ICAI.

You should have asked as to what is the exact problem…but anyway..For every problem there is some solution.

As your case involved re-registration after long gap, perhaps they have some query.

Moreover they are saying that final registration would be considered after registration/re-registration, just check -

1) If your registration period has not expired http://www.icai.org/new_post.html?post_id=666&c_id=121

Just dial and ask – whats their issue.

What has actually happened?i have already submitted the documents and it is the instt who has to process it. and how do i proceed now?
Please help!

Thanks,
Aastha

As to the 9 / 12 months – that is inclusive of eligible leave period.

You have to submit 103 within 30 days of joining articleship. ie. 103 should reach within 30 days.

112 would be required even if you join course that has tie up with ICAI

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-9-additional-courses-along-with-ca

and

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-ca-without-graduation

and

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-10-icai-and-its-mous-with-ignou-etc

So, I guess you can safely leave your regular BBA and join articleship & also enroll for correspondence BCom / BBA under the ICAI scheme

You can join articleship with 112. Take the certificate from college that the regular classes are over.

As to ‘lenthy process’ if you do CA, then you will find much more ‘lenthy’ procedures and forms to fill and pursue – the audit reports, the income tax forms, the compliance reports, etc etc. 112 is only a small form / process in comparison

Some time I feel that with all these forms like 102, 103, 112, 107, 108, 109 etc ICAI gives the student a ‘snapshot’ of what is to come !

Plz follow the procedure for late submission:

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms

Though ICAI says 3 months, it really depends on the Principal. Speak to him verbally about of your intention to do industrial training. Ask him when he can give you termination. And thereby arrive at a mutually agreeable date.

As to the 3 m leave during industrial training – I have heard that good companies do not usually give such long leave ! It would be best if you ask that question to the CA under whom you want to do industrial training. As per rule you are entitled – however in real life, in such situations, rules only work as guideline.

Other details of industrial training at: http://indiapoint.net/finance/2006/02/27/articleship/#toc-11-industrial-training

I am currently pursuing articleship from a mid size firm in Mumbai. My third year of articleship begins in August 2012 and my final CA attempt is in May 2013
I have two queries:
1) Can I opt for Industrial training in the last 12 months of my articleship? Can the Principal refuse such a request under legitimate grounds or it is by all means, a right of the article? Do I have to intimate about the same to my Principal 3 months in advance? I read it on the icai website about such a compliance.
2) If I choose to opt for Industrial training, am I eligible to get the compulsory 3 month leave tenure for Final CA?

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)

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

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.

http://www.icai.org/resource_file/14476student_manual_5.pdf

http://www.b-u.ac.in/bu-icai/index.html

http://www.b-u.ac.in/download/bu_icai.doc

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

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

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.

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

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.

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.

The ICAI rule is at: http://www.icai.org/new_post.html?post_id=5408&c_id=219

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’ !

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.

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/

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

http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-11-asecondment

Its a good option

Read details at: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another

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.

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.

(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)

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.

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

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)

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 !!!

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.

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.

Dont be tensed. Trying to get articleship vacancy should not be any reason for tension

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.

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

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

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/

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

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

Thank you.

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)

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.

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.

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 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…

For details read: http://indiapoint.net/finance/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another

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.

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

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…

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.

Also read: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-delay-in-submission-of-forms

(Case 2)

no approval from institute is needed – just process your application as written
(also check the screenshot)

Only exams relating to ICAI are counted as part of articleship

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.

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

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.

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?

So you can again start to pursue the matter after a week / ten days of sending the DD.

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.

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

http://220.227.161.86/19968announ290710.pdf

http://220.227.161.86/20130announ060810a.pdf

So if you are still enrolled for BCom, and doing articleship – then you cannot enroll for any other course

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.

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

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

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

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

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/

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.

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

I have heared about the earlier examination rules of ca final. can you tell me the correctness of these rules.

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 !

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

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.

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.

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.)

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.

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

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.

What exactly you want to do?

http://icai.org/news.html?news=4640

And dont be in fear. Life is not about problems – but for finding solutions

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.

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.

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.

http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/comment-page-29/#comment-5564

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.

However the rule for migration is not announced.

So prepare for IPCC Grp 1

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.

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.

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/

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.

Form 112 is needed if one is simultaneously doing any additional course alongwith articleship

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

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.

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

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 ?

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)

Still no permission from ICAI required for transfer during first year of training

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

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.

I would suggest speak with the articles section directly on phone

http://www.sircoficai.org/contactus.php

Talk on phone. Dont rely on emails.

Regards
chandrakala.G

102 is not sent to institute

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

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

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

Regards,
Chandrakala.G

Read details at: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/

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)

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.

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

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

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

That one additional course can even be the BCom

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

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

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.

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

You will get to know all details including transfer rules.

Online work diary not yet implemented

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.

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.

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

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 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

one copy of 109 goes to ICAI, another is retained at office, and third is with the student

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

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

For entry to articleship, you can give a written declaration

However, having the certificate is essential

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.

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

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.

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.

http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-8-transfer-from-one-principal-to-another

But anyway, can you give some more facts – like when your 3 yrs period ended, and how much leave you had taken till then?

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.

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 ?

http://indiapoint.net/ca/2011/04/21/ca-examination-rules/#toc-attestation-of-ca-final-exam-form

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.

Plz read: http://icai.in/resource_file/14649faq_pcc2ipcc.pdf

By that time you should have processed 108. It usually takes 6 weeks for the service certificate to arrive from ICAI.

It would be May 2015

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

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.

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

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.

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.

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

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.

Yes you can appear in May 2012

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

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

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.

thankyou 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 .

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.

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.

Read Case 2 of: http://indiapoint.net/ca/2008/10/31/articleship-certain-rules/#toc-2a-excess-leave

Send your calculation to e-sahayata and ask them whether the calculation is correct http://www.icai.org/help/

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.

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

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.

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

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

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

To search for firms plz read: http://indiapoint.net/ca/2010/11/03/ca-articleship-how-to-search-for-firms-for-training/

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.

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.

Even if some of the students are helped by what is written by me, the purpose of this blog is fulfilled.

Good Luck.

Plz read: http://indiapoint.net/ca/2011/04/21/ca-examination-rules/

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