CA Internship

Hi Komal,

Thanks for explaining your situation — this is a sensitive compliance issue with ICAI, and here's how it typically works along with what you can and cannot do now.

🔍 Your Situation Recap:

• You started articleship in Pune

• You relocated in May 2023 and continued training in another firm (presumably in your hometown)

• You did not apply for a transfer at that time (May 2023)

• You continued articleship until Oct 2023, but ICAI has no record of the transfer or continuation

• You have not yet filed Form 108 (Completion)

🚫 ICAI’s Position on Backdated Transfer:

ICAI does not allow backdated transfer or records without proper filing at the time of change. As per ICAI norms:

• Form 109 must be filed at the time of transfer (with valid reasons, especially after the 1st year)

• Form 102 & 103 (for re-registration) should be submitted for the new firm

• ICAI does not accept retrospective filings unless there is strong justification (e.g., medical, natural calamity, etc.)

✅ What You Can Do Now:

1. Contact Your Regional ICAI Office (Western Region, for Pune)

   • Go in person if possible or write an email with full details

   • Explain your case honestly and request for condonation of delay in filing

   • You will likely be asked to submit:

     • A letter explaining the delay

     • Articleship completion letter from both old and new principal (if applicable)

     • A condonation request letter

     • Late fee & penalty, if applicable

     • Supporting documents (address proof, email trails, medical records if any)

2. Principal’s Cooperation is Key

   • Both your previous and new principal should be willing to sign forms and support the transition

   • If either refuses, it complicates the matter significantly

3. Don’t File Form 108 Yet

   • You’ll need to regularize your transfer first by filing Form 109 (transfer) and then Form 103 (new registration)

   • Only then you can file Form 108 (completion)

🧾 Documents You May Need:

• Request letter for condonation

• Affidavit (in some cases)

• Supporting documents (e.g., relocation reason)

• Forms 109, 103, 108 (after acceptance)

• Fees for condonation/late submission

📞 ICAI Contact – WIRC (Pune comes under WIRC):

• Email: wirc @ icai.in

• Phone: ______

• Or visit your nearest branch (Pune / hometown)

🔔 Important:

Do not attempt to file backdated forms on the portal without ICAI approval — it may lead to your articleship period being invalidated or delayed, affecting CA Final eligibility.