artile can change the articleship from one ca to other one

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ritika (Querist)
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07 March 2011 can pcc student change the ca who is getting training from ca as articleship having last year left.If possible whose form will be deposited

CA KRISHNA KUMAR DARUKA

CA KRISHNA KUMAR DARUKA (Expert)
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08 March 2011 The following announcement appeared in the August,2010 edition of the journal THE CHARTERED ACCOUNTANT which is self explanatory 5and is applicable at present:

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

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