a Form ‘107° a [See Reguiation 58/2)] The Institute of Chartered Accountants of India (Form of Supplementary Deed of Articles Articles of apprenticeship made on the day of ieee Month ‘Two Thousand and between (hereafter called the Employer) of the first part and *[ ] Chartered Accountant in Practice / Partner of Messers Chartered Accountants In practice, employing the Employer of the first part (hereafter called the second Employer) of the second part ] {hereafter called the Articled assistant) of the second/* third part, SUPPLEMENTAL to the Articles of Apprenticeship made on the, between the above mentioned parties for Witness as follows, that is to say: pp ne w |ana the 1. Whereas the above mentioned Articles have expired on the = = articted assistant has taken more leave of absence during the said period than is permissible under the Chartered Accountants Regulations, it is hereby agreed by the parties mentioned above that po the Articied assistant will serve for a further period of = = — po mu w pp mn wv Note: * Tobe deleted where the employers not employed by a Chartered Accountant in practice or by a frm of such Chartered Accountants NLC alagsisslio4soeo [stent Form t07,Page tof 2 aon the same terms and conditions as are contained in the original deed of articles dated [ = [ = [ registered with the Institute of Chartered Accountants of India, vide regiseation no. [| [LLL LLL 1 Jesteatme [T=] = 2. These articles are subject to the Chartered Accountants Regulations as may be in force from time to time. In witness whereof the parties have hereunto set their hands the day and year first above written. Signed Sealed and Delivered by In the presence of (Within the frame only) ‘Seal (Within the frame only) Signature Signature of Witness In the presence of Signed Sealed and Delivered by In the presence of Tein the Tame ony) Send [Within the frame only) Signature Signature of Witness In the presence of Signed Sealed and Delivered by In the presence of ‘Seat (Within the frame only) (Within the frame ony) Signature Signature of In the presence of lagsteslaas09 Bh esere Form rorrage 2013 aa a SUPPLEMENTARY ARTICLES An articled assistant who has taken leave in excess of the period allowed under Regulation 59 is required to serve for a period equivalent to the excess leave taken in order that his training may be completed. For this purpose a supplementary deed of articles in form No. “107” should be executed in triplicate with the same employer in continuation of the previous training on a non-judicial stamp paper or special adhesive stamp of the requisite value should be affixed on the supplementary deed form. The supplementary deed in duplicate along with form No. 108 for the period already served, should be sent so as to reach the office of the Institute within 60 days of the expiry of the normal terms of articles. In case there is a break in the continuity of training and / or there is a change in the employer , an agreement, in form “107” would not be valid. In such a case, a fresh agreement in FORM “102” should be entered into and the particulars in form "103" should be sent to the office of Institute for registration within 30 days of the commencement of training. A member may be granted an additional vacancy to engage an articled assistant whose normal term of training Is over and he/she (the articled assistant) is found to have taken excess leave wh to be made up by an additional period of articles. It is the duty of the employer in such a case to ensure that the articled assistant completes the period of training under him including the period of excess leave. The benefit of an additional vacancy in such cases is given only where it could not have been reasonably anticipated that the articled assistant would have to serve an extra period on account of the excess leave taken, Such additional vacancy may be given to the previous employer or to any other chartered accountant entitled to train articled assistant). Note: 1. The form should be submitted to the office of the Institute within 60 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 - 180 days Rs. 300/- (iil) Delay beyond 181 days Rs, 1,000/- Il 95148 [Eh stent roim rozrage 3 of 3 u | UT 049)