Is transfer allowed. plz clarify

First tell me that your Principal (CA) is as a partner in that firm.....?

If yes than, now what he is doing. A job OR as a partner in another firm..?

If as a partner in another firm then, you don’t have an option to leave your current Principal.

If he has joined another firm & that firm is more than 50 km. from your current office then you can approach ICAI for termination of your Article ship.

Actually this is my friend's case not mine. His principal was not working as a partner, he was a audit manager in the previous firm and now he has joined another firm as a audit manager there.