31 October 2013
Hello sir i am Akash. I have done my 9months training from a ca firm and completed my orientation programme and itt training but now i want to leave that ca firm how should i leave that firm and how should i apply for article in a new firm but i now want to do articleship in branded firm and i will give my exams of both group ipcc in may 2014
plsss plsss plss help me out
31 October 2013
Transfer /termination of articles is permitted without any restriction during the first year of articles.
PROCEDURE
The articled assistants are required to get the consent of the Principal CA and signed on form 109..
Request for transfer not accompanied by consent of Principal shall not be accepted.
In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.
31 October 2013
During first year of article ship transfer, you only submit Form-109 signed by your principal to the Institute. No need to give any reason for taking transfer with Form-109.
Request for transfer not accompanied by consent of Principal shall not be accepted.
In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.
31 October 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. iv. Stipend details in the form of Bank Pass-Book or Bank Statement. 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.
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