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February 26, 2019
CA Articleship Completion Certificate

Principal Refusing to give Article Completion Certificate

For quite some time it is being noticed the few CA principal's are refusing to issue Articleship completion certificate to the article registered under them even if the he/she has served for requisite amount of time in the firm.

It is a case of misuse of power being vested to them. This causes lot of trouble to Trainees who are unaware of action which they can take against injustice being served to them.

Though there is a simple solution to this. Student/Article may submit Form 119 with one copy being served to Principle and one to institute. In such a case after a period of 3 months CA institute waits for 15 more days then gives a completion certificate to the Article if his principal does not gives the same within 3 months of form being submitted, i:e there is deemed completion of articleship.If after considering leaves Article needs to serve few more days of Training (Extension), then he or she is eligible to serve it under another firm rather then his/her original firm.

In this way he may save himself/herself from unnecessary burden being put upon him.

To get more information upon this one may read Regulation 56 of , The Chartered Accountants Regulations, 1988. to get to link click here.