Article ship transfer
This query is : Resolved
23 September 2013
dear sir,
I obtain form 109 for transfer. and what are the document i have to attach along with form 109 to send ICAI.
After that for re-registration what are the documents I have to send along with Form 103.
Plz tell me as early as possible
I obtain form 109 for transfer. and what are the document i have to attach along with form 109 to send ICAI.
After that for re-registration what are the documents I have to send along with Form 103.
Plz tell me as early as possible
23 September 2013
Hi
If you are taking transfer during first year of article ship, then only submit for 109 counter signed by your principal with covering on plain paper.
No other documents is required to be submit and join with other firm for article ship.
If you are taking transfer during first year of article ship, then only submit for 109 counter signed by your principal with covering on plain paper.
No other documents is required to be submit and join with other firm for article ship.
23 September 2013
If you are taking transfer after first year of article ship go to the following provisions:
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.
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.
23 September 2013
RE-REGISTRATION OF ARTICLES ………..REGULATION 46 (6), 57 & 58)
On termination of articles prior to completion of 3 years, a student is required to re-register himself with another Principal for the remaining period of the practical training.
Requirements:
1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training.
2. A service certificate in Form No. 109 alongwith training report as specified in the Training Guide.
3. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practising. The original deed has to be retained by the Principal and a copy with the student.
4. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document alongwith levy fees as fixed by the Council:
i. Original Deed of articles duly executed on a non-judicial stamp paper.
ii. Work diary from the period of date of commencement to the date of submission of papers.
iii. Attendance Record for the aforesaid period.
iv. Stipend details in the form of Bank Pass-Book or Bank Statement.
No registration fee is payable on re-registration except the payment of 2 nd installment of tuition fee if becomes due and payable.
In case the articled clerk has availed of any leave in excess of his entitlement, he should serve such excess leave period after completion of three years of articleship either under the same Principal as supplementary articles or under another Principal.
RE-REGISTRATION OF ARTICLES ………..REGULATION 46 (6), 57 & 58)
On termination of articles prior to completion of 3 years, a student is required to re-register himself with another Principal for the remaining period of the practical training.
Requirements:
1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training.
2. A service certificate in Form No. 109 alongwith training report as specified in the Training Guide.
3. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practising. The original deed has to be retained by the Principal and a copy with the student.
4. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document alongwith levy fees as fixed by the Council:
i. Original Deed of articles duly executed on a non-judicial stamp paper.
ii. Work diary from the period of date of commencement to the date of submission of papers.
iii. Attendance Record for the aforesaid period.
iv. Stipend details in the form of Bank Pass-Book or Bank Statement.
No registration fee is payable on re-registration except the payment of 2 nd installment of tuition fee if becomes due and payable.
In case the articled clerk has availed of any leave in excess of his entitlement, he should serve such excess leave period after completion of three years of articleship either under the same Principal as supplementary articles or under another Principal.
23 September 2013
1)just get form 109 signed with your boss and after duly filled send form to icai with in 30 days of transfer
2)after that register with other ca with form 103 and 102 and send to icai with in 30 days from date of joining
.
.
you dont need to wait icai confirmation for your re-registration of articleship
Note: this procedure is applicable only for transfer of artilceship with in one year of articleship for those who take transfer articleship transfer after one year need to take icai permission for transfer of articleship before sending form 109 to icai,,after getting permission of icai procedure is same as i said above
2)after that register with other ca with form 103 and 102 and send to icai with in 30 days from date of joining
.
.
you dont need to wait icai confirmation for your re-registration of articleship
Note: this procedure is applicable only for transfer of artilceship with in one year of articleship for those who take transfer articleship transfer after one year need to take icai permission for transfer of articleship before sending form 109 to icai,,after getting permission of icai procedure is same as i said above
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