Articles transfer


19 September 2012 i have joined articles on 23rd august 2012 and now being unhappy with work here i want to transfer my articles. what is the time limit in which i shall have to join another ca after taking termination? do i need prior approval of the institute for transfer or can i directly send form 109 signed?

19 September 2012 Hi





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.

29 October 2012 dear sir , today i received a letter from ICAI stating that my employer has already 7 maximum articles with him and is not eligible to train me. But of the 7 one student's articles have already been completed on 5/3/2011 but a * mark is being shown beside her name in the database stating 108 received but pending for want of documents. In present situation what am i supposed to do sir am i need to continue there or i can leave my employer please help me sir...

29 October 2012 Hi


I will suggest you to leave the articleship and take transfer with other, because the principle have already maximum number of articles.

29 October 2012 is it necessary to fill form 109 sir because im not registered as article

29 October 2012 If you have filed Form 102 and 103 with institute and they have accepted such form then it is necessary to file Form-109 otherwise not.

29 October 2012 institute has not accepted my registration and sent the letter stating the details i've furnished to you.

29 October 2012 Hi

Then you will start a fresh training with new forms and new principal.

29 October 2012 thank you very much sir


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