articleship

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Raman preet singh (Querist)

26 February 2011 hi.. m doing my first year of articleship training in ludhiana, originally i m from patiala.... can i take transfer in my articleship in the first year.... plz guide me through the whole procedure in detail..........

Nikhil Kothari

Nikhil Kothari (Expert)

28 February 2011 In terms of regulation 56(1) of the CA Regulations,1988 the permissible grounds are : -

1) Transfer/termination of articles is permitted without any restriction during the first year of articles.

2) During rest of the articleship period on satisfying any one or more of the conditions as stated below :-

a) medical grounds requiring discontinuance of article foa a minimum period of three months ( on production of
a medical certificate isued by a govt hospital).

b)Transfer of parent(s) to another city.

c)Misconduct involving moral turpitude.

d) other justifiable circumstances/ reasons :-

i)Industrial training.

ii)secondment of articles.

iii)convertion from PCC to IPCC.

iv) death of principal.

v) ceasing of practise of principal.

vi)removal of name of the principal from the register of members.

e) marriage basis only if relocation to another city > 50 kms.

f) irregular payment or non payment of stipend.

g) articles desires to serve blance period of training outside India.

h)shifting by the principal to another city involving distance > 50 kms.

N.B :- the articled assistant is required to get the consent of the institute before getting form 109 signed by the principal in their own interest.

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