Termination

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 December 2009 can u please tell me whether it is possible to take transfer in same state?
what r the present rules regarding termination?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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10 December 2009 Question is not clear

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
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10 December 2009 yes it is possible. regarding Rule you can see institute website.

CA Anand Sarda

CA Anand Sarda (Expert)
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11 December 2009 ya dear u can take the transfer but it should be 50 kms away from the city where u r staying

Querist : Anonymous

Querist : Anonymous (Querist)

21 December 2009 do i need to take prior permission of ICAI before submitting Form 109 or not????
and
Will ICAI allow termination in all cases (outside 50kms) or will they allow only if there is genuine reason?????

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s a clear summary for your queries on **termination and transfer of articleship**:

### 1. Can you take a transfer in the same state?

* **Yes, you can transfer articleship within the same state.**
* However, there is a guideline that the new place of articleship should be **at least 50 km away** from the city where you are currently staying or working.
* This is to ensure genuine transfer and avoid misuse.

### 2. Do you need prior permission from ICAI before submitting Form 109 (termination)?

* **Yes, prior permission is generally required before you submit Form 109.**
* You must apply for permission by submitting a written request explaining the reasons for termination or transfer.
* Once permission is granted, you can submit the termination form.

### 3. Will ICAI allow termination for places outside 50 km?

* ICAI will **allow termination or transfer only on genuine grounds** if the new place is outside the 50 km radius.
* Common genuine reasons include:

* Relocation of parents for business or job transfer
* Medical reasons
* Change of residence due to personal reasons

### Additional points:

* Termination without genuine reasons or frequent transfers may not be allowed easily.
* Late submission of forms may attract penalties or cause delay in articleship counting.
* Always check the latest ICAI articleship rules on the official website as these may get updated.

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