16 August 2010
there is one practicing CA who is in partnership with CA firm.
now if he retire from the CA firm and do not surrender the COP then is articleship under that CA is consider as Articleship?
so that if he leave the firm and do not form any new firm and also do not surrender the COP then articleship under that CA will be Genuine Articleship?
20 August 2010
In my view, it is not considered as articleship, since holding COP would not be sufficient for giving articleship. The PCA should be working under any firm name or proprietorship name.
It better to intimate the fact to the ICAI and take transfer.