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Completion of Training
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(Regulations 61,62,75 & 76)

The Principal shall on completion of the service of an articled clerk, forthwith issue a certificate in respect of the service rendered under him, in the prescribed Form 108 in case of articles, in Form 105 in case of Industrial Training and in Form 114 in case of audit service. A copy of certificate be submitted thereof duly filled in and signed by both the Principal and the articled clerk within 30 days of completion of training.


  1. The articled clerk has completed 3 years of training (4 years in case of audit clerk).

  2. The service certificate should be issued for a maximum period of 3 years or the period registered under the concerned Principal.

  3. 2 ndinstallment of tuition fees where payable, has been paid.

  4. 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.

  5. In cse of Industrial Training, submit Form 105 with Report of Industrial Training

  6. 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.

  7. The service certificate should be signed by the principal only under whom the articled / audit clerk was registered.

  8. 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.

  9. 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, imeediately 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 condonation of delay in non submission of Form 108 / 114 / 105 please see Chapter 25.

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