IMPORTANT RULES FOR TAKING TRANSFERS • No request for termination of articles is entertained from any articled assistant in general and more particularly during the first six months and also during the last twelve months of articles except as provided in the Regulations. In the event of termination, his articles shall not be registered in the same city. • No request of an articled assistant for termination (transfer) of articleship shall be considered unless his/her working parent(s) is/are transferred from the city/place where the articled assistant is receiving training to another city and a copy of transfer order/proof is submitted to the principal in proof thereof. On such termination the articled assistant concerned shall join articles training in and around the place of posting of his/her parent(s) and shall not re-register articles in the same city or within 50 Kms radius of the city where he/she has undergone articles prior to such termination. • If the articled assistant is not able to serve the articleship for specified genuine medical reasons thereby opting to discontinue the CA course for a period of at least three months, the termination of articles be permitted, provided that the medical grounds are such that warrant termination of Articleship. • In the event of misconduct involving moral turpitude, gross negligence or unsatisfactory performance of the articled assistant, his articles shall be liable to be terminated by his principal besides being cancelled or extended for such period as may be decided by the Institute. Board of Studies to decide and enumerate the acts constituting misconduct. • Termination/ transfer of articles be permitted on such other justified circumstances as may be deemed genuine by the Council such as Industrial Training, Secondment of articles, Conversion from PCC to IPCC, Marriage, Death of Principal, Ceasing of practice by Principal, Name of the principal is removed from the register of members, Irregular payment or non payment of stipend with reference to Regulation 67, Articled assistant desires to serve balance period of training outside India, Shifting by the principal to another city involving distance more than 50 Kms, Going back to home town after completion Graduation Course or PG course in a city, Any other valid reason to be considered and decided by the President on case to case basis on merits having regard to the facts of the case.
While forwarding the Form No. 109 the principal shall state specifically the clause under which the articles have been terminated.
Transfer/Termination of Articleship [Regulation 56(1)]
As informed earlier vide announcement dated 2nd July 2010, ICAI is allowing the articled assistants to seek transfer/termination of articleship only on permissible grounds and the articled assistants are advised to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.
However, it is noticed that some of the articled assistants are submitting Form 109 signed by the principal along with the application for transfer/termination of article ship. Issuance of Form 109 prior to formal approval of the Institute for transfer will not be taken into record.
It is advised that Principal and articled assistant may forward Form 109 duly signed by both of them only after obtaining the prior permission of the Institute for transfer/termination.
Yes you made application to institute for the same. The request of an articled assistant on a plain paper alongwith the recommendation/ consent of the Principal for transfer / termination of articleship accompanied by evidence/proof (self-attested by the articled assistant) to the satisfaction of the Institute be made. Request for transfer not accompanied by consent of Principal shall not be accepted.
In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.
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