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1539 Points
Posted on 18 May 2013
Transfer of articled service from one employer to another
The training as an articled assistant under a chartered accountant in practice can be terminated with the
mutual consent of the parties (Employer and the articled assistant). While registering the articled service under
another chartered accountant in practice for the balance period of training, the formalities would broadly be the
same as set out in paragraph 2 and 3 above except for the following.
(a) No registration fee is necessary for re-registration of articles.
(b) The particulars in Form" 103" for registration under the new employer should be accompanied by a
service certificate from the previous employer for the training already served, in Form" 109" or
Form 120 as the case may be along with Report of Practical Training undergone in the format
prescribed on the reverse of form 109 or Form 120 as the case may be.
(c) The Identity Card issued under the previous employer.
(d) The period of training in the deed of articles with the new employer must be the full balance period
of training required to be undergone under the Chartered Accountants Regulations.
Concerned Regional Office of ICAI
- (If the employer chartered accountant is practising in Western India Region) to the Additional
Director of Studies at "ICAI Bhawan", 27, Cuffe Parade, Colaba, Mumbai-400 005.
- (If the employer chartered accountant is practising in Southern India Region) to the
Sr. Asstt. Secretary at "lCAl Bhawan", 122, Mahatma Gandhi Road, Post Box No.
3314, Nungambakkam, Chennai-600 034.
- (If the employer chartered accountant is practising in Eastern India Region) to the Sr. Deputy
Secretary at "ICAI Bhawan", 7, Anandilal Poddar Sarani, Russell Street, Kolkatta - 700 071.
- (If the employer chartered accountant is practising in Central India Region) to the Deputy
.Secretary at "ICAI Bhawan", 16/77-B, Civil Lines, Behind Reserve Bank of India, Kanpur-208 001,
U.P.
- (If the employer chartered accountant is practising in Northern India Region) to the
Deputy Secretary at "ICAI Bhawan", Plot No. 52, 53, 54, Institutional Area, Vishwas Nagar,
Shahdara, Near Karkardooma Court, Delhi- 110032 / "ICAI Bhawan", Indraprastha Marg. New
Delhi - 110002
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