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Fraud can be defined as: Any illegal acts characterized by deceit, concealment, or violation of trust. These acts are not dependent upon the application of threat or of physical force. Frauds are perpetrated by parties and organizations to obtain money, property, or services; to avoid payment or loss of services; or to secure personal or business advantage. Fraud represents an intentional misstatement of the financial statement which can be material or immaterial. Fraud takes place when you find evidence of intent to mislead. Fraud occurs when someone purposefully produces deceptive data.

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Dear, Form 108 by ICAI for Articleship Completion Certificate On completion of Articleship, a CA Student is required to submit Form 108 to ICAI in which he is required to furnish all relevant details pertaining to Articleship. This Form 108 is mandatorily required to be submitted by a CA Student with ICAI on completion of the articleship. An article assistant will not be eligible for the membership of ICAI unless he produces a certificate in Form 108 for the completion of articleship duely signed by the member under whom the articleship is being pursued. Recommended Read: Procedure to apply for Membership of ICAI Form 108 is only required to be submitted on completion of the full period of articleship. In case a CA Student takes a transfer before the full period of articleship, in such cases Form 109 would be required to be submitted with ICAI.

Dear, As per the such policy institute first of all identify the issue which is between you and your employer. however employer must sign such form other wise articleship completion certificate issued by the icai, however he can file petittion to icai with the matter which he held with you for not sign such form. if icai satisfied his reply than the decision depend upon the issue which you have with your employer. and the final decision taken by icai respective committee. you should ready for the lenghty case. please specify the matter in details if you are not satisfied with this answer. any other query feel free to contact us Writer CA Chitranjan Agarwal