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Articleship

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(Querist)
29 March 2014 if smeone wants to take transfer from his ca in the second year of his articleship..what are the formalities regarding that???
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
29 March 2014 articleship after 1st year is permitted under limited circumstances are provided here

https://icai.org/resource_file/19592announ10698.pdf

please see if you are covered in any of the grounds provided therein. If yes, then first write a letter to ICAI seeking approval for transfer. Once approval is received, submit form 109, 102 and 103.
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