Articleship change
This query is : Resolved
22 February 2011
How many times during your 3 year tenure of your articleship are you allowed to change firms?
please let me know if you have some specific section to refer to it?
please let me know if you have some specific section to refer to it?
22 February 2011
The following announcement appeared in the August,2010 edition of the journal THE CHARTERED ACCOUNTANT which is self explanatory:
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
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
27 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.
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.
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
- STCG....................................................
- Supply through E-commerce Operators
- TAN for Partnership
- Sales return eway bill
- Relief u/s Section 89
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- Is E Way Bill Valid If Transport ID Not Mentioned in PART A But Vehicle details mentioned in PART B
- STCG on ETF gold & silver
- If there is Long term capital gain exists how much total income to be considered
- GST Rate applicable for 0% Food Items sold by an Industrial Caterer
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
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
