30 March 2013
If there is any time gap between termination and joining at another employer then for such gap period will extended your articleship period. I.e after such gap time your articleship will complete.
Example if you comenced your articleship on 1st Januray 2011 for a period of three years then your articleship actually to be complete by 31-12-2013 assume there is no any excess leaves. But you taken termination of your articleship on 31-12-2011 i.e after completion of one year of articleship i.e you have to complete remaining of 2 years of articleship with the new employer. And you re-joined into your articleship on 1-4-2012 i.e after 3 months from the date of termination and you have to service 2 years of articleship i.e your articleship shall be completed on 31-3-2014 at the new employer instead of 31-12-2013 i.e 3 months extend your articleship ending period but not extended articleship training period.
Articleship ending period means date of completion of articleship training.
Articleship training period means required period of articleship training to do(i.e 3 years)
So due to termination articleship training period shall not be change but articleship completion period may be change.
In general assuming due to termination articleship completion shall be extended by 6 months is normal Because of according to the presend conditions to take termination first a student has to send a request to the ICAI to get termination in a white paper after receipt of permission granted by ICAI to termination has to submit form 109 and after receipt of confirmation of form 109 and articleship trnasfer letter communication from ICAI a student has to goin with the new employer. So completing these all process may take 6 months. So assuming extensiton of articleship completion period of 6 months due to termination is normal.
You can take transfer on the basis of medical ground.
An articled assistant who has already completed three years/three & half years of articled service and has taken leave in excess of the period allowed under Regulation 59 is required to serve for a period equivalent to the excess leave taken in order that his training may be completed. For this purpose, a supplementary deed of articles in Form No. 107 should be executed in triplicate with the same employer in continuation of the previous training on a non-judicial stamp paper or special adhesive stamp of the requisite value should be affixed on the form. The supplementary deed in duplicate along with Form 108 for the period already served should be sent so as to reach the office of the Institute within 60 days of the expiry of the normal term of articles. In case there is a break in the continuity of training and/or there is a change in the employer and/or there is a delay in submission of the papers beyond 60 days, as referred to in the previous paragraph, an agreement in Form No.107 would not be valid. In such a case, a fresh agreement in Form 102 should be entered into and the particulars in Form 103 along with Form No.108 for the period already served, should be sent to the office of the Institute for registration within 30 days of the commencement of training.
01 April 2013
Thank u experts.I have one mre query....i hve finished my 1 year of articleship this march..As i cn attend my final on nov 2014..will it gets extended to may 2015 f i take termination on medical grounds??
01 April 2013
Its depend on your leave, if your leave is more than the period to required to attend Final, then you will not be eligible to appear in Final.
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.
01 April 2013
Yes, it depending on the leaves taken by you during your articleship period and time gap between termination and joining at another employer.