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Procedure for transfer of articleship

This query is : Resolved 

Querist : Anonymous

Querist : Anonymous (Querist)
i have registered for training under a CA firm now i would like to take transfer so please tell me how to take transfer in first year of article ship and,

how should i get permission from the institute,

and what should i write in the letter for transfer so that institute allow me to take transfer

First make sure yourself that you convince your Principal regarding the transfer. The first step required is Principal consent for your transfer and it is MUST. Other process doesn't take much time.

you are advised for more information read below mentioned link:


• No request for termination of articles is entertained from any articled assistant in general and more particularly during the first six months and also during the last twelve months of articles except as provided in the Regulations. In the event of termination, his articles shall not be registered in the same city.
• No request of an articled assistant for termination (transfer) of articleship shall be considered unless his/her working parent(s) is/are transferred from the city/place where the articled assistant is receiving training to another city and a copy of transfer order/proof is submitted to the principal in proof thereof. On such termination the articled assistant concerned shall join articles training in and around the place of posting of his/her parent(s) and shall not re-register articles in the same city or within 50 Kms radius of the city where he/she has undergone articles prior to such termination.
• If the articled assistant is not able to serve the articleship for specified genuine medical reasons thereby opting to discontinue the CA course for a period of at least three months, the termination of articles be permitted, provided that the medical grounds are such that warrant termination of Articleship.
• In the event of misconduct involving moral turpitude, gross negligence or unsatisfactory performance of the articled assistant, his articles shall be liable to be terminated by his principal besides being cancelled or extended for such period as may be decided by the Institute. Board of Studies to decide and enumerate the acts constituting misconduct.
• Termination/ transfer of articles be permitted on such other justified circumstances as may be deemed genuine by the Council such as Industrial Training, Secondment of articles, Conversion from PCC to IPCC, Marriage, Death of Principal, Ceasing of practice by Principal, Name of the principal is removed from the register of members, Irregular payment or non payment of stipend with reference to Regulation 67, Articled assistant desires to serve balance period of training outside India, Shifting by the principal to another city involving distance more than 50 Kms, Going back to home town after completion Graduation Course or PG course in a city, Any other valid reason to be considered and decided by the President on case to case basis on merits having regard to the facts of the case.

While forwarding the Form No. 109 the principal shall state specifically the clause under which the articles have been terminated.


Querist : Anonymous

Querist : Anonymous (Querist)
thanks sir
but my sir already allow to me to take the transfer the only thing is that i would like to know that since i am in very first year of articleship so i also has to get first permission from the institute , if i have to get first permission from the icai then to whom to address the letter and where to send the letter


The Secretary

Querist : Anonymous

Querist : Anonymous (Querist)
thanks ajay mishra sir
but my reason to take transfer is that i am in chandigarh and where i presently registered in firm is located in Ropar (punjab) i have to travel a lot daily so that's the reason for to transfer and i had to like a big firm is it acceptable or not


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: -
(ii) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
a. Industrial Training (Regulation 51)
b. Secondment of articles (Regulation 54)
c. Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
d. Death of Principal [Regulation 57(1)(c)]
e. Ceasing of practice by the Principal [Regulation 57(1)(a)]
f. Removal of name of the Principal from the Register of Member due to any reason
[Regulation 57(1)(b)]

(iii) Marriage basis (only if there is relocation to another city involving distance of 50 kms).

(iv) Irregular payment or non payment of stipend with reference to Regulation 67.

(v) Articled assistant desires to serve balance period of training outside India.

(vi) Shifting by the Principal to another city involving distance more than 50 kms. The articled assistants are required to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.

agreed with the expert

log in also:

Dear author

No permission from icai is required if you are taking transfer during 1st year of articleship

No permission from icai is required if you are taking transfer during 1st year of articleship

No permission from icai is required if you are taking transfer during 1st year of articleship

So convince your boss to sign 109 and send that form with in 30 days of transfer and re-join with other form...

No need of any icai permission

Thanks & regards
Ganesh babu k

Bajaj Finserv

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