23 August 2013
1)take signature of your present boss in form 109
2)submit to icai with in 30 days from dae of transfer
3)icai prior permission for transfer not mandatory,,you just need your boss signature in form 109
4)you can join with other firm immediately with out waiting for icai confirmation letter for transfer...definetely icai will accept your request if you have your boss signature in form 109
5)you required to submit back id card obtained under previous employer along with form 109