10 December 2013
Hi experts,i have started articles on 14/2/2013 and got terminated on 12/10/2013, i.e., i served 7 months and 26 days now i likely to join tomorrow i.e., 11/12/2013. While joining do i need to write any letter to the icai institute mentioning reason? another question is my articleship period is going to extent by 2 months, is there any impact on final attempt or any chances that icai will extent the final attempt?
11 December 2013
RE-REGISTRATION OF ARTICLES ………..REGULATION 46 (6), 57 & 58) On termination of articles prior to completion of 3 years, a student is required to re-register himself with another Principal for the remaining period of the practical training. Requirements: 1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training. 2. A service certificate in Form No. 109 alongwith training report as specified in the Training Guide. 3. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practising. The original deed has to be retained by the Principal and a copy with the student. 4. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document alongwith levy fees as fixed by the Council:
i. Original Deed of articles duly executed on a non-judicial stamp paper. ii. Work diary from the period of date of commencement to the date of submission of papers. iii. Attendance Record for the aforesaid period. v. Stipend details in the form of Bank Pass-Book or Bank Statement. vi. Identity Card No registration fee is payable on re-registration except the payment of 2 nd installment of tuition fee if becomes due and payable. In case the articled clerk has availed of any leave in excess of his entitlement, he should serve such excess leave period after completion of three years of articleship either under the same Principal as supplementary articles or under another Principal.
11 December 2013
As per Regulation 50 of the CA Regulations, 1988, a student will be eligible to appear in Final Exam, after completing of 30 months (2 Years and 6 months) of article ship.
So your final attempt will be extended by two months of your gap.