Procedure to terminate articles

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Querist : Anonymous

Querist : Anonymous (Querist)

13 November 2017 one of article student was joined on 12.02.2014. he has taken leave for exams on 30.01.2016. He has not came to office after exams. what is procedure to terminate his articleship.

B Vinay Reddy

B Vinay Reddy (Expert)
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13 November 2017 Dear, Termination / transfer of Articleship is allowed without any restriction during 1st year of Articleship and after that on satisfying conditions specified by ICAI. In your case as Article student left on 30th January then Article student should came back or else Articleship should have been terminated by mutual consent. And the deed for period of Articleship is 3 years and the period is also completed on 11 th Feb 2017. So better to issue Certificate of service in form 119 as it is delayed from a long period of time. Even if now Termination in form 109 is issued ICAI will ask for all training details , attendance sheet, Stipend details etc.,, and REASON for delay in submission for long period of time. So, better to issue Certificate of service treating Articles have been completed for 3 years under you only. pls let me know if you have any further questions. Regards B Vinay Reddy Like& follow to stay connected

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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15 November 2017 Yes agreed with above reply.

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Querist : Anonymous

Querist : Anonymous (Querist)

15 November 2017 thanks B Vinay Reddy. I noted from u r answer that, termination possible with mutual consent of both principal and article student. but in my case article student not available to make signature? what to do?

B Vinay Reddy

B Vinay Reddy (Expert)
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15 November 2017 Yes sir, Termination will be possible with mutual consent only. In your case student signature is not required as your are not issuing TERMINATION Certificate because as per my previous reply it's better to give COMPLETION OF SERVICE CERTIFICATE. And moreover 3years from the date of Articleship registration is completed so Article Trainee is deemed to be terminated under you.

B Vinay Reddy

B Vinay Reddy (Expert)
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15 November 2017 Further i wrote a query to ICAI for your case I will forward you as and when reply received from ICAI Thanks & Regards B Vinay Reddy Like & Follow to stay connected

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