Do we have to serve an article extension immediately

CA Nazia Shaikh (student) (174 Points)

29 November 2014  

Hi,

I am currently serving my last year of articleship and have an extension of around 90 days. I have given Group 1 of CA Final in Nov 14 and I am planning to give the second group in May 15. My articleship is supposed to get over on 26/2/2015.Do I have to serve my extension in the same old firm or can I do it in a new firm. What is the procedure? Do a form 109 is to filled and approval of Institute is to be obtained by me to serve extension in new firm OR I can start serving extension in new firm by filling 102/103?

I want to take a gap and serve an extension of 90 days in a new firm and not my old firm after appearing for my exams in May 2015

Do I have to serve my extension immediately after completion (ie immediately after 26/2/15) or I can start serving my extension after appearing for my CA Exams in May 2015? Will my decision of taking such gap affect my CA final group 2 attempt in May 15? Will my attempt get delayed in May 15 get delayed??

Many people say that the exam form can be signed by an employer only. So I cannot take such a gap.

Please advise .

Thanks a lot