My friend has completed his articleship, however his Principal is not signing Form 108, which is the form for completion of article service. We found that my friend can execute Form 119 in triplicate and give one copy to the Institute, one to the Principal for executing Form 108. The rule says that if the Principal does not sign Form 108 within 15 days of receipt of Form 119, then the student will be given "Articleship Completion Certifcate", with a copy to the Principal by the Institute based on Form 119. Can the Principal dispute later on? Please help to resolve this query. Thanks.
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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