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Termination of articles

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09 January 2021 sir,
i am completed my B.com and i am interested to do CA so that i joined in articlesship program and i completed 1 half year Articleship program. i had written ipcc exam i made november attempt ,i dont have confidence that i will pass the exam so that i want termination , to clear my both groups can u suggest me how can i do this

11 July 2024 If you have completed 1.5 years of articleship and wish to terminate it to focus on clearing both groups of IPCC exams (Integrated Professional Competence Course), you need to follow a specific procedure. Here’s a step-by-step guide to help you with this:

### 1. Contact Your Principal:

- **Inform Your Principal:** Schedule a meeting with your principal (the CA under whom you are completing articleship). Explain your situation honestly and express your desire to terminate articleship temporarily to focus on passing both groups of IPCC exams.

- **Discuss Options:** Discuss whether termination is the best course of action or if there are alternatives, such as a leave of absence from articleship.

### 2. Drafting the Termination Letter:

- **Write a Formal Letter:** Draft a formal termination letter addressed to your principal. The letter should include:

- Your full name and articleship registration number.
- Date of commencement of articleship.
- Statement of termination, expressing your decision to discontinue articleship temporarily.
- Reason for termination (to focus on clearing IPCC exams).
- Request for approval and acknowledgment of termination.

### 3. Affidavit for Termination (Form 109):

- **Prepare an Affidavit:** As per ICAI regulations, you will need to prepare an Affidavit for Termination (Form 109). The affidavit should state your personal details, reasons for termination, and must be sworn before a first-class magistrate or notary public.

- **Notarization:** Get the affidavit notarized after you have filled it out completely.

### 4. Submitting Documents:

- **Submit to Principal:** Submit the termination letter and notarized affidavit to your principal for approval.

- **Acknowledgment:** Upon approval, your principal will acknowledge the termination and may provide you with a release letter or acknowledgment of termination.

### 5. Form 108 (Intimation of Completion of Articleship):

- **Completion of Articleship:** After clearing both groups of IPCC exams, you will need to complete the remaining duration of articleship (if any) and file Form 108 with the ICAI to officially complete your articleship training.

### 6. Focus on IPCC Exams:

- **Study Plan:** Devote your time and effort to preparing comprehensively for both groups of the IPCC exams. Utilize study materials, practice tests, and guidance from experienced mentors.

- **Exam Preparation:** Stay focused and disciplined in your preparation to maximize your chances of passing both groups.

### Notes:

- **Consultation:** It’s advisable to discuss your decision with experienced professionals or mentors within the CA community to get guidance specific to your situation.

- **Regulations:** Ensure compliance with all ICAI regulations regarding termination and completion of articleship.

By following these steps diligently and communicating effectively with your principal and the ICAI, you can manage the termination of articleship and focus on achieving success in your IPCC exams. Good luck with your studies and exams!



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