transfer

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Querist : Anonymous

Querist : Anonymous (Querist)

29 June 2011 what is the procedure for transfer in articalship please tell me if anyone knows.....
vimal

CS Bijoy

CS Bijoy (Expert)
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29 June 2011 According to me it is earlier process, now termination is not available,
please confirm from your Institute's Site.

Querist : Anonymous

Querist : Anonymous (Querist)

29 June 2011 no sir the transfer is avaliable on specified grounds....

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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02 August 2025 Hey Vimal! Here’s a quick summary of the **procedure for transfer of articleship** as per ICAI rules:

### Grounds for Transfer:

* During **first year**, transfer is allowed without any specific reason.
* After the first year, transfer is allowed only on specified grounds like:

* Medical reasons (with government hospital certificate)
* Transfer of parent(s) to another city
* Misconduct involving moral turpitude
* Marriage involving relocation (distance > 50 km)
* Irregular or non-payment of stipend
* Death or cessation of practice of principal
* Other justifiable reasons as accepted by ICAI

### Procedure:

1. **Write a request letter** explaining your reason for transfer.
2. **Get consent/recommendation from your current principal (CA)**.
3. Attach **relevant proof** (medical certificate, transfer order, etc.) if applicable.
4. Send your application along with Form 109 duly signed by your current principal to ICAI.
5. ICAI will review and approve the transfer based on grounds and documentation.

### Important:

* Transfer without the consent of principal is generally **not accepted**.
* In case of dispute, ICAI expects parties to resolve amicably.
* Once transferred, you **cannot register articles in the same city or within 50 km radius** of your previous articleship location.

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