REGARDING TRANSFER FROM ARTICLESHIP

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PARDEEP KUMAR (Querist)

21 December 2009 Hello Sir,
I am a CA FINAL Student from PE-II passed examinations.The period of my articleship is 3 years.I have already completed one year of my articleship and now i want to take transfer from my articleship.Presently my articleship is going on with a CA Firm which is situated at Jalandhar City.But my home town is about 60 kms far away from jalandhar.Just only for the purpose of doing my articleship i have to do daily up & downs from my hometown to jalandhar.

Now i want to take transfer from my articleship but as per our institute's new rules n regulations on transfer/termination of articleship,i am scared of taking this.
So i just want to know that whether i could able to take transfer and join another ca firm not at jalandhar but somewhere near to my hometown or at some other city which is situated beyond the distance of 50kms from jalandhar. IS the transfer conditions as stated by the institute applicable on me as it shows transfer of working parent beyond a distance of 50 kms ?

PARDEEP KUMAR

PARDEEP KUMAR (Querist)

10 January 2010 pls inform me

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

20 July 2025 Hey! About your CA articleship transfer question—here’s a clear explanation:

Transfer of Articleship Rules (as per ICAI):
General Permission to Transfer:
The Institute of Chartered Accountants of India (ICAI) allows articleship transfer, but it comes with conditions to prevent frequent or unnecessary transfers.
Distance Condition:
One key condition is: if the transfer is due to the working parent being posted or transferred to a place more than 50 km away from the current place of articleship, then transfer is generally permitted.
Your Case:
You currently work in Jalandhar but your home town is about 60 km away.
You want to move closer to your home town or another city.
Since your home town is more than 50 km away from your current place of articleship, you may be eligible for transfer based on the distance condition if you can justify it as a hardship due to distance.
Documentation:
You need to submit an application for transfer to ICAI, with proper justification and a no-objection certificate (NOC) from your present principal.
Additional points:
Transfers not related to working parent’s transfer are subject to ICAI’s discretion and stricter rules.
Transfers solely for personal convenience may not be readily allowed.
Always check the latest ICAI circular or contact your regional ICAI office to confirm.
Summary for your situation:
Since your home is more than 50 km away, you likely qualify under the “working parent transfer beyond 50 km” condition.
You can apply for a transfer closer to your hometown.
Ensure to get all proper permissions and approvals.

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