As per the Institute of Chartered Accountants of India (ICAI) regulations, you are required to complete your Articleship from a firm that is registered with ICAI. In case you wish to pursue Articleship from a firm in Bombay, you will have to apply for transfer of registration from the Kolkata office of ICAI to the Mumbai office.
The transfer of registration is subject to approval from both the Kolkata and Mumbai offices of ICAI. You will also have to complete the Articleship transfer process within the stipulated time limit prescribed by ICAI.
It is advisable to consult with a Chartered Accountant or the ICAI regional office for more information and guidance on the transfer of registration process and other requirements.