20 April 2013
when can i take transfer while pursuing articleship? i am aware of a fact that it is possible to take transfer only during the first year of articleship.is it so? please clarify
20 April 2013
You can take transfer at any time during your articleship training period.
But if you want to take transfer in the first year of articleship then there is no conditions to get the transfer in the first year of articleship. I.e an articleship student can take transfer with his option or choice with out satisfying any conditions to take transfer and any number of time transfer can be taken with in one year.
But transfer after second year there should be some conditions required to satisfy for taking of transfer as well as there is some prescribed process to get the transfer and transfer will be allowed only one time during the 2 and 3 year of articleship training period.
The above like provides you on which grounds transfer can be taken from the 2nd years articleship period on words.
And the process to get transfer is
1) fist you have submit the request to ICAI by writing to ICAI with the reason of taking transfer with the sufficient evidence documents to get the permission from ICAI.
2) After getting permission from ICAI then you have to submit form 109
3) After receipt of acceptance of 109 then you have to register with the new employer for the remaining period of articleship including excess leaves if any mentioned by the ICAI on form 109 intimation.
4) The process to get the registration with the new employer is same as the process at the time of first time you get the articleship registration but only one thing will be change is "in the period of articleship" and as well as you are required to fill the details of previously completed articleship details in form 103 all other process will same as first.
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