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Ca articleship

24 July 2017

I was told work timing of 10 to 6. I'm being put to stay back at work till 8pm. I'm only being paid 4000 p.m during my third year of articleship. I have already changed a firm during my third year. Is it possible to change the firm again.

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Karan Batra (Creator: TheProTalks) (2325 Points)
Replied 25 July 2017

Have a look at the Regulations first defining the rules for Transfer after 1st Year,

Transfer/Termination of Articleship
[Regulation 56(1)]

In accordance with the decision of the Council, the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible to an articled assistant on satisfying any one or more of the conditions as stated below: -

Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).
Transfer of a working parent to another city involving a distance of minimum 50 kms (on production of a certified copy of the transfer order and the proof of relocation to another City).
Misconduct involving moral turpitude.
Other justifiable circumstances / reasons: -
- Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
  - Industrial Training (Regulation 51)
  - Secondment of articles (Regulation 54)
  - Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
  - Death of Principal [Regulation 57(1)(c)]
  - Ceasing of practice by the Principal [Regulation 57(1)(a)]
  - Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
- Marriage basis (only if there is relocation to another city involving distance of 50 kms).
- 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.

The articled assistants are required, in the first instance, to get the consent of the Institute before getting Form 109 signed by the Principal, in their own interest"

So Now as you have said that you already have got a transfer in the 3rd year then you will be knowing the avove rules and also may know that Form 109 needs to be signed and a separate letter in your own Handwriting also needs to be sent to the ICAI.

Working after prescribed time cannot be used as a ground let me tell you why

It is not covered under the prescribed rules
Even if you think it can be taken as a ground then also how will you proof/ substantiate your claim, Do you have a biometric system, are there records maintained on Entry and Exit log of even articles with Time mentiond on them
And do you posses these records signed by Pricipal/Administrative department of your Firm.

Thus you can't take transfer on this ground However I suggest you to call the Regional Centre/Branch and take their opinion, Also check whether Industrial training is an option viable at this moment or not.