Transfer in second year of articles

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Querist : Anonymous

Querist : Anonymous (Querist)

16 August 2013 Dear Sir,

I am in second year of articles.
For any small mistake, my sir asks me to take transfer. Yesterday(15th August 13) I couldnt office due to personal problems, and today he asked me to take transfer.
We have been working everyday till 8 - 8:30 and still we have to face this.
What can be done. Kindly Suggest.

How to take transfer??

Ajay Mishra

Ajay Mishra (Expert)

16 August 2013 Hi

Before taking transfer, you take prior approval from Institute bu submitting Form-109 with Institute with giving reason of transfer.

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.

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Ganeshbabu K

Ganeshbabu K (Expert)

16 August 2013 Neither your boss nor you can go with mutual consent for transfer of article ship

ICAI permission for transfer of articleship is mandatory after completion of articleship

and icai allows tansfer only under following resons

https://www.icai.org/new_post.html?post_id=4639

however any request of student which is reasonable to take transfer also will be allowed

but in your case your reason will lead to disiplanary actions and maximum icai may instruct you to settle dispute with boss

Finally i can say you cannot take transfer with this reason...
.
.

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Querist : Anonymous

Querist : Anonymous (Querist)

13 September 2013 Thank you sir

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