20 July 2011
Yes. He can do the extension period of articleship in a different firm. For this, he need to file a fresh 102, 103 and also 107 for extension registration with ICAI.
20 July 2011
Why a notification is required. It is the procedure. When you have originally registered the articleship with the current employer, the period registered is of 3 years. Even if you need to serve extension, then also you have to file 108 for original articleship. Once you are terminated, its upto you where to serve the balance period.
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