Articleship
This query is : Resolved
Ankur Garg
(Expert)
19 January 2010
Following are the grounds other than transfer to other city involving minimum 50km for transfer of articleship. So, if you satisfy one or more of the below mentioned conditions, then you can take transfer..
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) Misconduct involving moral turpitude.
3) Other justifiable circumstances / reasons: -
a) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
i) Industrial Training (Regulation 51)
ii) Secondment of articles (Regulation 54)
iii) Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
iv) Death of Principal [Regulation 57(1)(c)]
v) Ceasing of practice by the Principal [Regulation 57(1)(a)]
vi) Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
b) Irregular payment or non payment of stipend with reference to Regulation 67.
c) Articled assistant desires to serve balance period of training outside India.
d) Shifting by the Principal to another city involving distance more than 50 kms.
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) Misconduct involving moral turpitude.
3) Other justifiable circumstances / reasons: -
a) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
i) Industrial Training (Regulation 51)
ii) Secondment of articles (Regulation 54)
iii) Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
iv) Death of Principal [Regulation 57(1)(c)]
v) Ceasing of practice by the Principal [Regulation 57(1)(a)]
vi) Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
b) Irregular payment or non payment of stipend with reference to Regulation 67.
c) Articled assistant desires to serve balance period of training outside India.
d) Shifting by the Principal to another city involving distance more than 50 kms.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Late Filing Fee Waiver for Q1 Form 144 (Earlier 27Q) – Transition to Income-tax Act, 2025
- GST input credit on commercial property
- GSTR-9C filing
- GST ITC as per notification 12/2023- central tax
- Urd purchase entry in tally prime
- IMS (import of goods) ITC related
- Capital Gains Tax on Inherited Mutual Fund
- Royalty payments to the Mining Department for procurement of murum - GST input
- Gift to nri relatives residing in usa
- Applicability of tax on invoice
- Ito add credit side of bank
- Employee secondment
- GSTR9 Annual Return
- LLP audit and disclosure
- Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
