Transfer from articleshp

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SACHIN DHALL

SACHIN DHALL (Querist)
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17 June 2014 i cant take back date transfer

Nikhil Kaushik

Nikhil Kaushik (Expert)
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17 June 2014 is it a statement or a question... in first year back dating is easy. but after that it becomes difficult as you need ICAI approval before submission of form 109

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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17 June 2014 even in first year its not easy to take as icai may ask for more evidence.

SACHIN DHALL

SACHIN DHALL (Querist)
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18 September 2014 I have received the approval letter from institute .I have taken transfer after 1 year . So now I have to submit 109 form I have taken transfer due to medical reasons . My artcleship start date is 20 feb 2013 and I worked there till 31 may 2014 . And I had given the application from 1 june to 31 august 2014 . And I have got my approval letter on 12 sept 2014 . Please tell me the which date I had to write in form 109 and which date I have to write in foem 102 103 and please tell me my attempt in which u have to give the final exams

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Got it! Here’s how you should fill the forms and handle your exam attempts based on your transfer dates:

### Filling Forms 109, 102, and 103 after Transfer

* **Form 109 (Termination of Articles with old Principal):**

* **From Date:** 20 Feb 2013 (your articleship start date)
* **To Date:** 31 May 2014 (last working day with old principal)

* **Form 102 (Registration with New Principal):**

* **From Date:** 1 June 2014 (date from which you started or will start with new principal)

* **Form 103 (Joining New Principal):**

* Same as form 102; mention your joining date with the new principal, i.e., 1 June 2014.

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### Exam Attempt & Eligibility

* Your articleship period will be counted **continuously** from 20 Feb 2013. The transfer does not reset your articleship period.
* Since you got approval after 1 year, your **attempts for exams depend on your original articleship start date**.
* Final exams can be attempted after completing the required minimum period (usually 2.5 to 3 years as per your course structure).
* So, the transfer does **not affect your exam eligibility or attempts**, only the registration details need to be updated in forms.

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