principal not signing 108

This query is : Resolved

Guest

Guest (Querist)

30 May 2017 Sir i have completed my 3yrs articleship on 19/05/2017 but my principal is not signing form 108, he is forcing me to work under him for 6 months more... Is there any procedure to come out of this situation? I have heard about form 119 too what extent it is useful?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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31 May 2017 yes. You should use Form 119 option. But make sure that you have all the records of your attendance with you. It should not happen that the principal is able to show that you took excess leaves.

Guest

Guest (Querist)

31 May 2017 Sir, i have my bank statement in which

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Guest

Guest (Querist)

31 May 2017 Sir i have my bank statement in which my monthly stipend was deposited in the name of my firm .... is this proof will be sufficient?

Guest

Guest (Querist)

31 May 2017 Sir i have my bank statement in which my monthly stipend was deposited in the name of my firm .... is this proof will be sufficient?

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 Dealing with a situation where your principal refuses to sign Form 108 (the form used to confirm the completion of your articleship) can be challenging. Here's how to address the issue and the role of Form 119:

### **1. Understanding Form 108 and 119**

- **Form 108:** This form is used to provide details of the articleship period and is required for the completion of your articleship. It confirms that the articleship has been completed as per the requirements of the Institute of Chartered Accountants of India (ICAI).

- **Form 119:** This form is used to apply for a certificate of experience if your principal is not willing to sign Form 108. It can be used to request the ICAI to verify the articleship period and provide a certificate of service if Form 108 is not signed by the principal.

### **2. Steps to Address the Situation**

1. **Formal Request to Principal:**
- **Written Request:** Send a formal written request to your principal asking for the signing of Form 108. Attach any evidence you have of the completion of your articleship and any correspondence related to your work and stipend.
- **Documentation:** Include documents like your bank statements showing the payment of your stipend and any work-related correspondence to substantiate your claim.

2. **Contact ICAI:**
- **Submit Form 119:** If your principal continues to refuse, submit Form 119 to the ICAI along with a detailed explanation of your situation. Attach all supporting documents including Form 108, your bank statements, and any evidence of communication with your principal.
- **ICAI’s Role:** The ICAI can intervene and help resolve disputes related to articleship completion. They can verify your articleship period and provide necessary assistance in getting the completion certificate.

3. **Documentation and Proof:**
- **Bank Statements:** Your bank statements showing the stipend deposited in the name of the firm are useful as proof of your articleship. Ensure these are included when submitting Form 119.
- **Other Evidence:** Include any other evidence of your articleship, such as work reports, correspondence with the firm, or any other documentation that supports your claim.

4. **Consult a Professional:**
- **Legal or Professional Advice:** If the issue persists, consider consulting a lawyer or a professional who specializes in employment or educational disputes. They can provide guidance on further actions you can take.

### **3. Procedure for Form 119**

1. **Complete Form 119:**
- **Fill Out Form 119:** Complete the form with all required details. This includes details of your articleship, reasons for non-signature of Form 108, and supporting documents.
- **Attach Supporting Documents:** Attach your bank statements, any communication with the principal, and other relevant documents.

2. **Submit to ICAI:**
- **Submission:** Submit the completed Form 119 along with the supporting documents to the ICAI. You can submit it to the regional office of the ICAI or through the ICAI’s online portal if available.
- **ICAI’s Verification:** The ICAI will review the form and the documents provided. They may conduct an inquiry or request additional information if necessary.

### **Summary**

1. **Request your principal to sign Form 108 formally and provide documentation of your articleship.**
2. **If the principal refuses, submit Form 119 to the ICAI with all supporting documents.**
3. **Consult a legal or professional advisor if necessary for additional support.**

By following these steps and providing detailed evidence, you should be able to resolve the issue with the ICAI’s help.

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