change of articleship firm

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Shrestha Jain

Shrestha Jain (Querist)
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29 September 2008 please guide me whether an article can change his articleship from one firm to another.

Taxguy

Taxguy (Expert)
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29 September 2008 You can by taking transfer.

Shrestha Jain

Shrestha Jain (Querist)
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29 September 2008 sir is there any restriction on taking transfer,i have heard somewhere that now students cannot take transfer?

CA Umashankar Vaishnav

CA Umashankar Vaishnav (Expert)
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29 September 2008 as per my view and regulation formed by icai delhi is that any article can take tranfer form no 109 after that he /she have to fulfil form no 103 under new principal on a balance period way .the following enclosures will be send to the respective icai zones:
1. form 103 duly attested seal and sign and properly filled(one copy to the institute one copy remain with article and one copy remain with new principal.
2. a new identity card. properly filled up.
3. form no 109 one copy.(original)
4.zerox copy of pe-1,pe-2,graduation,computer traning, higher secondary, high school (duly attested with new principal.
all the above formalities will be completed in all respect and should be sent to the institute respective zone with in 30 days other wise penalty provision are applicables.

after fulfilmaent of all the requirements the after 20 days an article re-registration of article ship will be send through the institute
it is better for an article to furnish one covering letter when they sent such tranfer re-registration of article ship.

from umashankar vaishnav
gwalior

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