19 September 2007
Dear Friends, I cleared my PE 2 in may 2007 & joined the CA firm in june i.e: before resultS But I have not registered with that firm I. Now, I want to know whether I can take advantage of these 3 months.Secondly what is penalty for that?
19 September 2007
Hello Kamlesh, In my opinion, Its not possible to register as an article before passing PE-II and you have cleared the exam in July. If your CA principal is allow you to register from the date of Result thenyou should get a stamp paper of requisit amount with penalty as mentioned in Your State's Revenue Act plus a penalty as mentioned in Articleship registration form.
10 October 2007
Adding on you also cannot take credit for the months you have already worked with your principal. this is because your articleship period commences only on the day when you sign a bond with your principal stating your registeration with the ICAI though the actual registeration can happen later