03 September 2013
Firstly wirte a letter to icai seeking permission on plain paper if they allow u via a letter from them then fill up form 109 duly signed by ur current CA.
Transfer/Termination of Articleship [Regulation 56(1)]
In partial modification of the announcement dated 30th June 2009 regarding transfer / termination of articles the Council in its recent meeting has decided that the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible on the grounds as stated below: -
I. Transfer /termination of articles is permitted without any restriction during the first year of articles.
II. During rest of the articleship period on satisfying any one or more of the conditions as stated below: - 1. 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.
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 alongwith 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.
03 September 2013
First i have to say one thing. for your case termination shall be granted by ICAI in any one of the above case only(as said by Mr. Ajay Mishra sir)
So if you satisfied any one of the above conditions for taking termination then follow the following procedure.
1) First write a request letter to ICAI for granting of termination with the reason for taking termination with enclosing of proper documents if applicable(for example on medical grounds doctors certificate, for parents transfer then transfer letter from the employer etc.. like that).
2) After receipt of granting of termination letter by the ICAI then submit form 109 by mutual agreement of by you and your current principle.(both singing on form 109)
3) After receipt of acceptance of form 109(termination letter) from ICAI then approach another member of ICAI where you want to continue your articleship balance period and their get your articleship registration as like as first you get register i.e submission of form 102 & 103 for the balance period of articleship including excess leaves if any(as indicated by the ICAI in it's termination letter).
CAclubindia
