Destination-CACA Articleship Completion Form 108 – Complete Guide
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
Requirements for Form 108
- The articled clerk has completed 3 years of training (4 years in case of audit clerk).
- The service certificate should be issued for a maximum period of 3 years or the period registered under the concerned Principal.
- 2 ndinstallment of tuition fees where payable, has been paid.
- Principal to submit forthwith Form 108 with the Report of Practical Training as specified in the Training Guide duly filled in and signed by him and the articled clerk.
In case of death of employer Form 110 / 111 to be issued by the Legal representative or Surviving partner, as the case may be, alongwith Report of Practical Training. - In cse of Industrial Training, submit Form 105 with Report of Industrial Training
- In case of audit clerk, submit Form 114 with Report of Practical Training
In case of death of employer, the audit clerk may obtain Form 115/116 to be issued by the Legal representative or surviving partner as the case may be alongwith Report of Practical Training as specified in the Training Guide. - The service certificate should be signed by the principal only under whom the articled / audit clerk was registered.
- The number of days of leave must be clearly mentioned. Only such leave which the articled clerk has availed under the concerned principal during the registered period has to be given.
- Mode of payment of stipend must be mentioned.
The articled clerk / audit clerk / Industrial Trainee due to appear in the Final examination must submit the service certificate in Form 108 / 114/ 105 as applicable, immediately after completing the practical training.
A letter confirming the completion of articles / audit service will be issued to the Principal and the articled / audit clerk. For con donation of delay in non submission of Form 108 / 114 / 105 please see Chapter 25.
Download Form 108- http://resource.cdn.icai.org/7511form%20108_std.pdf
When Form 108 is Submitted to ICAI
The form should be submitted to the office of the Institute within 30 days. In case of delay in filing the form beyond
the stipulated period, it has to be accompanied by a request for condonation and appropriate condonation fee as
per the following schedule:
| (i) Delay upto 30 days beyond the initial period | Rs. 100/- |
| [ii] Delay between 31 days – 1 80 days | Rs. 300/- |
| (iii) Delay beyond 181 days | Rs. 1000/- |
Details to Furnished in Form 108
The time spent by a CA Student in different work areas are also required to be mentioned in the Form 108. This time is required to be mentioned in weeks. Any other work area not falling under the captions given should also be specified
Other Notes
- Any other area of work experience/ theoretical training, not falling under the captions given, be specified.
- The number of days/weeks may be indicated on the basis of basic records such as daily time sheets, diaries etc, and in the absence of any such records, it should be based on the best estimate. The number of days/weeks related to each category may be equated based on the standard number of working hours/ days per day/ week.
- Separate record should be preferably maintained in regard to the work experience during secondment/ exchange and should be counter-signed by such other member under whom the trainee has had the work experience.
- In the Remarks column, of Summary of Professional (and Other) Training Programmes Attended by Students [SOPTAS), state the name of the organizer and other details considered relevant.
- This form should be signed by the Principal in all circumstances.
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