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Angel Gupta (Querist)

10 October 2013 Heya sir/mam, I am a student of final year n I m registered as a student in central zone for both exams n articleship(completed 2 years) n now I want to take transfer in western zone for both exams articleship can I take such transfer.........

CA Pallav Singhania

CA Pallav Singhania (Expert)

10 October 2013 In General transfer of articleship is not permitted after the 1st year of articleship,

However there are certain conditions on transfer after 1st year..

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.

PROCEDURE

The articled assistants are required to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.

The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper along with the recommendation / consent of the Principal for transfer / termination of articleship accompanied by evidence / proof (self-attested by the articled assistant) to the satisfaction of the Institute be made.

Request for transfer not accompanied by consent of Principal shall not be accepted.

In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.

Regards,

Ajay Mishra

Ajay Mishra (Expert)

10 October 2013 Hi

You can take transfer on the basis of secondment and Industrial Training. In both case you can take transfer otherwise you can not take transfer.

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