transfer

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Pramod Agarwal (Querist)
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13 June 2009 help......i want to take transfer

please please tell me what to do....

what are these new rules....what forms i have to send...

what are the reasons on which i can take such transfer....

had anyone taken transfer under the new rules....please reply please

Guest

Guest (Expert)

14 June 2009 Transfer of Articles - (19-05-2009)

IMPORTANT ANNOUNCEMENT
The following decisions taken by the Council of the Institute are brought into force immediately for compliance by the Students / Members concerned. It is advised that required compliance be made by the concerned students / members. It may please be noted that non-compliance will be viewed seriously and proceeded against accordingly.

* The coaching classes shall not continue after 9.30 a. m. or start before 5.30 p.m. so as to enable the articled/audit assistants to concentrate wholly on practical training.

* Members of the Institute who are engaged in coaching be advised not to undertake coaching between 9.30 a.m. to 5.30 p.m.

* An articled assistant should undergo practical training in accordance with the guidelines of the Institute between 10:30 a.m. and 5:30 p.m. During the period an articled assistant shall not be permitted to attend colleges/other institutions for graduation or any other course.

* Every articled/audit assistant shall submit once in a year a specific declaration duly counter-signed by the Principal to the effect that the he is regularly attending training and his college hours do not clash with his articles timings and that no coaching is undertaken by him between 9.30 am and 5.30 pm on any working day. In the event of breach of this guidelines and not taking permission as required, the articles already undergone shall be de-recognised for such period as the Institute may decide.

* Every articled/audit assistant shall be required to maintain mandatorily the Work Diary in the Form to be prescribed by the Board of Studies.

* The Institute to call for at random training report alongwith attendance record and stipend details and also Work Diary maintained by articled/audit assistant from any member/firm in respect of any articled assistant at any point of time during the period of practical training for verification.

* In case an articled assistant is found not undergoing articles in the manner prescribed he shall be debarred from appearing in the exam upto 3 consecutive exams besides cancellation of such period of articles. The concerned member who allowed such an articled assistant be subject to punitive action besides withdrawing either partly or fully his eligibility to train articled assistant. In Peer Review the Reviewer be required to verify whether training is imparted to the articled assistant in the manner prescribed.

* 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 of articles be permitted on such other justified circumstances as may be deemed genuine by the Council.

* While forwarding the form no. 109 the principal shall state specifically the clause (the relevant clause mentioned above) under which the articles have been terminated.

Pramod Agarwal

Pramod Agarwal (Querist)
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14 June 2009 See my dad is no more....and my mom dose not work.....from where will i bring transfer letter...what are the other reasons apart from transfer of working partners.....is transfer of residence enough....

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Hey, I can see this is an important and sensitive issue for you — I’ll break down the **transfer of articleship rules** clearly, especially the grounds and procedure:

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### Grounds for Transfer of Articleship (As per ICAI regulations):

1. **Transfer of Parent(s) to Another City:**
This is the most common and straightforward reason accepted for transfer. A **transfer order or proof** of your parent(s) moving to a new city is required.

2. **Medical Grounds:**
If you have a genuine medical condition requiring discontinuation for **3 months or more**, you can apply for transfer/termination with proper medical certificates.

3. **Misconduct by the Principal or Yourself:**
If there is **misconduct involving moral turpitude**, or unsatisfactory performance, transfer or termination can be granted.

4. **Other Justified Reasons:**
This includes things like:

* Death of Principal
* Ceasing practice by the Principal
* Marriage involving relocation (minimum 50 km distance)
* Irregular or non-payment of stipend
* You want to serve the remaining period of training abroad
* Shifting of the Principal to another city (over 50 km)

5. **Transfer of Residence:**
This alone is **not generally sufficient** unless it is accompanied by transfer of your working parent or some other valid reason.

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### Important Points:

* **No transfer allowed during first 6 months or last 12 months** of articleship except under these conditions.
* **No transfer to the same city or within 50 km radius** of the previous training place.
* You must get the **consent of your current Principal** and submit **Form 109** with reasons.
* In case of **dispute**, ICAI expects you and your Principal to settle matters amicably.
* You must send a **written request** with **proof/documentation** supporting your reason for transfer.

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### In your situation (Father passed away, mother not working):

* Transfer on the ground of **working parent’s transfer** won’t apply.
* **Transfer of residence alone** may not be accepted unless you can show it affects your ability to continue training.
* You may try to explain your **personal circumstances** and request transfer under **“other justified reasons”** with a written application to ICAI.
* Attach any proof you have (e.g., death certificate, your mother’s status, your relocation proof).

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### What to do next?

1. Talk to your **current Principal** and explain your situation.
2. Request consent for transfer — this is mandatory.
3. Submit a **written application to ICAI** citing your reasons with supporting documents.
4. Use **Form 109** for termination/transfer duly signed by Principal.
5. If the Principal refuses, try to resolve amicably or seek guidance from ICAI’s student services or regional office.

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If you want, I can help you draft the request letter or Form 109 as per your situation! Would you like that?

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