my friend article duration has been completed but his principal want to extend the articleship by 3 month due to extra leave but he want to do the extend articleship in another firm , what is procedure adopt by my friend ?
CA ARTICLSESHIP training is compulsory for three years.If your friend taken extra leave he should genuinely do extra Articlseship.
Hie... Your friend can serve his extension period in any other CA firm...Procedure is very simple for it . Firstly he has to fill form 108 within 1 month from the date of his completion of internship in that sign of his current employer is needed...then like a fresh application of internship..he has to fill form 102 and 103 with institute after starting new internship...form 103 in triplicate... And no further DD is required with form 103.
If the extension is on papers and the form is duly submitted ,the extended article ship in firm other than the firm from which articleship is done can be done easily provided u againn fill form 103 for new firm.I have seen one of my seniors doing that. You have to get ur form either 109 or 108 as the case may be.this you can get confirmed at ICAI. And after the receipt of letter from ICAI you have to fill form 103. Then on completion fill the form 108 and finally your article ship is over.
you have to do extended articleship if your had extra leave and can do extended articleship in another firm.
CA ARTICLSESHIP training is compulsory for three years.If your friend taken extra leave he should genuinely do extra Articlseship.He want to do or no not is an another issue.Getting Articlseship complemention certificate is more important.I Feel if he had taken he ,he has to do extra Articlseship in same firm.