Going back to old ca firm for Articleship

This query is : Resolved

Abhishek Sharma (Querist)
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07 July 2024 I have taken transfer from my ca firm for ca industrial training but due to some reason I couldn’t join that company and my 104form is also not submitted
So can i join back my old ca firm again for the remaining period

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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26 July 2024 Yes, it is generally possible to rejoin your old CA firm for the remaining period of your articleship, even after taking a transfer and not joining the new firm. However, there are specific steps and considerations you should follow:

1. **Check with Your Old Firm**: First, confirm with your previous CA firm if they are willing to take you back for the remaining period of your articleship. They might have their own policies regarding rejoining.

2. **Inform the ICAI**: You will need to inform the Institute of Chartered Accountants of India (ICAI) about your intention to return to your old firm. Since your Form 104 (the form for reporting the transfer) has not been submitted, you should also explain your situation to the ICAI.

3. **Submit Necessary Forms**: You may need to submit Form 102 (for registering articleship) and Form 103 (for confirming articleship with a new principal) if you are returning to the same firm. Ensure all necessary documentation is completed and submitted.

4. **Contact ICAI for Guidance**: Given that there are specifics involved in rejoining a firm and ensuring compliance with ICAI regulations, it's a good idea to contact the ICAI directly for guidance. They can provide you with the correct procedures and requirements.

5. **Check for Compliance**: Ensure that there are no compliance issues with your articleship period, such as excess time lapsed or other regulatory concerns.

By following these steps and ensuring all forms and communications are properly handled, you should be able to rejoin your old CA firm and complete your articleship.

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