TRANSFER IN ARTICLESHIP

This query is : Resolved

JAANU (Querist)
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14 October 2009 DEAR SIR,
I HAVE HEARD THAT TRANSFER WITHIN THE CITY IS POSSIBLE NOW FOR AHMEDABAD CITY. IS THAT TRUE.

REGARDS,

JOYAL SHAH.

Jitender

Jitender (Expert)
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14 October 2009 it can be possible only if u provide a valid reason for transfer to ICAI.

JAANU

JAANU (Querist)
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15 October 2009 FOR BETTER PROSPECTS IS A BETTER REASON I THINK

Aditya Maheshwari

Aditya Maheshwari (Expert)
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15 October 2009 no

JAANU

JAANU (Querist)
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16 October 2009 then what can i give as reason for transfer within same building from one CA to another. Kindly help.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Hi Joyal,

Transferring **within the same city**—or even **within the same building**—**after the first year** of articleship is **not generally permitted** unless you have a **valid reason** backed by **documentary evidence** and the **prior approval of ICAI**.

### ✅ Valid Grounds (Post-First Year) for Transfer as per ICAI (Regulation 56):

You must satisfy at least one of these:

1. **Medical reasons** (with proof from a government hospital)
2. **Transfer of parents to another city**
3. **Marriage (if it causes relocation >50 km)**
4. **Irregular or non-payment of stipend**
5. **Shifting of principal’s office >50 km**
6. **Industrial training or secondment (regulated separately)**
7. **Other justifiable reasons approved by ICAI**

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### ❌ "Better Prospects" or "Same Building Change" – Not a Valid Reason

Wanting to move firms for **better exposure** or because another CA is in the **same building** is **not considered valid** by ICAI for transfer after one year of articleship.

These are usually **rejected**, unless:

* You can prove **serious professional misconduct** by your principal
* There's **non-payment of stipend**
* Or you're shifting due to **documented personal or family hardship**

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### 🔁 What Can You Do?

1. If you're still in your **first year of articleship**, **no restrictions apply**, and you can transfer freely by filing **Form 109**.
2. If you're **past your first year**, then:

* Try discussing your concerns with your current principal—some CAs may agree to secondment instead (Form 114).
* If there's a genuine issue (stipend, harassment, health), collect proper documentation and apply to ICAI for **prior approval**.
* You **cannot register** with another CA until ICAI grants permission and signs off.

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### ✉ Sample Application Ground (if applicable):

If you still wish to apply to ICAI, here's a safe reason *sometimes* accepted:

> "Due to personal health issues, I find it increasingly difficult to continue at my current workplace. I request your approval to transfer my articleship to a firm with more suitable work timings and proximity to my residence. Attached is the medical certificate and consent from my current principal."

But again, this will only work if the reason is **genuine and documented**.

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Let me know if you'd like help drafting an application to ICAI or your principal.

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