04 June 2013
sir, can we transfer articleship during second year due to our college. ? transfer exactly means secondment and industrial training and other such route.?
04 June 2013
No due to college taking transfer is not a valid reason and icai may not accept your transfer in second year of articleship,
your reason should be any of the following reason
http://www.icai.org/new_post.html?post_id=4639
However you may request icai to accept transfer in other reasons also if ICAI satisfies with your reason and it deems it is necessary icai may grant you the permission for transfer,
And more over you need to get icai prior permission ofr transfer before geting form 109 signed and submitting to icai,,
any transfer of articleship in second year with out prior approval of ICAI will be set aside and request will not considered
04 June 2013
Any transfer of articleship during third year of articleship is not allowed even though your principal recommends also
only option to leave present firm in 3 year is he should opt for secondment of articleship as per regulation 64 or industrial training
Secondment of articleship: in secondment of articleship student will work with other employer in last 12 months of articleship.
http://www.icai.org/new_post.html?post_id=788
http://www.icai.org/new_post.html?post_id=811
Industrial training: in this student can work in any industries duly approved by icai and can do industrial training under ca working in the said industries,
http://www.icai.org/new_post.html?post_id=734
in both the above cases minimum student should work for 9 months and maximum can work for 12 months
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