04 March 2014
Hi I completed Ipcc both groups. on feb 19th 2013 i registerd for articleship and due to an unexpected sudden death of my aunt, i had to discontinue my articleship within 3months itself .so on may 27th 2013 i submitted form 109.till date i have not joined any firms.. i want to continue my articleship.. its almost 10 months gap.. can i registered for articleship and continue my ca final...?? kindly some one reply me ASAP.. ITs urgent.
04 March 2014
Yes, you shall continue your articleshipt now. There is no time limit to get re-registration into articleship for termination or transfer or any other case. So now you can continue your articleship for the balance period, so now went to an CA Firm where you want to complete your articleship and then fill form 103 for the balance period of articleship means for 2 years 9 months( you said you already completed 3 months earlier. The whole process is same as you done at the time of registration to articleship first time except for payment of fees of articleshi(means for re-registration to articleship you need not to pay any articleship fee at the time of re-registration but you have to mention the articleship fees paid details for the first time in the form 103 submitting now).