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Termination of Articleship

**KK** (B.Com. MBA. Pursuing CA & CS) (255 Points)

04 December 2010

My Friend wants to terminate his articleship due to some personal reason for 1 year for which he cannot provide any proofs to institution, but his auditor permitted him to terminate his articleship. Now Is termination possible without any proofs? and his articleship period is gonna end by april 2011, if he does not go to office and does not give any termination letter also what are the consequences he will have to face???

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2 Replies

vinod bhandari (PRACTICE) (131 Points)
Replied 05 December 2010

Reason is required for termination and it has to be reported to institute. But If he doesnt come to office and take leave .the auditor can report to the institute then his whole articleship may be in problem

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Ajay Mishra (Company Secretary) (74337 Points)
Replied 06 December 2010

Important Rules for taking Transfers

No request for termination of articles is entertained from any articled assistant in general and more particularly during the first six months and also during the last twelve months of articles except as provided in the Regulations. In the event of termination, his articles shall not be registered in the same city.
No request of an articled assistant for termination (transfer) of articleship shall be considered unless his/her working parent(s) is/are transferred from the city/place where the articled assistant is receiving training to another city and a copy of transfer order/proof is submitted to the principal in proof thereof. On such termination the articled assistant concerned shall join articles training in and around the place of posting of his/her parent(s) and shall not re-register articles in the same city or within 50 Kms radius of the city where he/she has undergone articles prior to such termination.
If the articled assistant is not able to serve the articleship for specified genuine medical reasons thereby opting to discontinue the CA course for a period of at least three months, the termination of articles be permitted, provided that the medical grounds are such that warrant termination of Articleship.
In the event of misconduct involving moral turpitude, gross negligence or unsatisfactory performance of the articled assistant, his articles shall be liable to be terminated by his principal besides being cancelled or extended for such period as may be decided by the Institute. Board of Studies to decide and enumerate the acts constituting misconduct.
Termination/ transfer of articles be permitted on such other justified circumstances as may be deemed genuine by the Council such as Industrial Training, Secondment of articles, Conversion from PCC to IPCC, Marriage, Death of Principal, Ceasing of practice by Principal, Name of the principal is removed from the register of members, Irregular payment or non payment of stipend with reference to Regulation 67, Articled assistant desires to serve balance period of training outside India, Shifting by the principal to another city involving distance more than 50 Kms, Going back to home town after completion Graduation Course or PG course in a city, Any other valid reason to be considered and decided by the President on case to case basis on merits having regard to the facts of the case.

While forwarding the Form No. 109 the principal shall state specifically the clause under which the articles have been terminated.