About articleship

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Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2013 hello sir can i take transfer after 1 yr in the same city on the basis of medical grounds?

Ajay Mishra

Ajay Mishra (Expert)
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14 August 2013 Hi

Yes, you can take transfer in the same city on medical ground.

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

In partial modification of the announcement dated 30th June 2009 regarding transfer / termination of articles the Council in its recent meeting has decided that the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible on
the grounds as stated below: -

I. Transfer /termination of articles is permitted without any restriction during the first year of articles.

II. During rest of the articleship period on satisfying any one or more of the conditions as stated below: -
1. Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).
2. Transfer of parent(s) to another city.
3. Misconduct involving moral turpitude.
4. Other justifiable circumstances / reasons: -
(ii) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
a. Industrial Training (Regulation 51)
b. Secondment of articles (Regulation 54)
c. Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
d. Death of Principal [Regulation 57(1)(c)]
e. Ceasing of practice by the Principal [Regulation 57(1)(a)]
f. Removal of name of the Principal from the Register of Member due to any reason
[Regulation 57(1)(b)]

(iii) Marriage basis (only if there is relocation to another city involving distance of 50 kms).

(iv) Irregular payment or non payment of stipend with reference to Regulation 67.

(v) Articled assistant desires to serve balance period of training outside India.

(vi) Shifting by the Principal to another city involving distance more than 50 kms.

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

The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper alongwith the recommendation/ consent of the Principal for transfer / termination of articleship accompanied by evidence/proof (self-attested by the articled assistant) to the satisfaction of the Institute be made. Request for transfer not accompanied by consent of Principal shall not be accepted.

In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.

Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2013 that means if i m temporary disabled for 3 mnts then my re-registration can be done after that 3 months right? and is it necessary that produce govt hospital certificate? private hospital certificate not allowed?

Ajay Mishra

Ajay Mishra (Expert)
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14 August 2013 Yes, government hospital certificate is mandatory as valid proof. No, it is not required that re registrtion should be after three months of transfer. It can be less period.

Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2013 ok and i shall required to get the permission of institute or submission of 109 and medical certificate are enough? and suppose i m temporary disabled on 5th august for 3 mnts then from 16th august re-registration can be possible?

Ganeshbabu K

Ganeshbabu K (Expert)
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14 August 2013 you need to get the permission of institute with medical certificate and recommendation of principal speciffying reason for transfer

once you got permission from icai you can file form 109

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