Transfer of article

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Ramakant (Querist)

15 June 2013 In my Ca firm an article has withdrawn/quit from ca course due to some family problem and she has completed more than 1 year of training in our firm . Now we are getting problem in her transfer as institute is stating that she does not satisfy the transfer criteria.

please suggest any procedure/reason so that she can get unregistered from the principal chatered accountant.

Ajay Mishra

Ajay Mishra (Expert)

15 June 2013 Hi

Yes, you will give the reason for transfer, if you are taking transfer after completing of one year of articles. During first year of article ship the article are free to take transfer without any reason, but after one year, the article will give valid reason for taking transfer.

Your friend should give valid reason for taking transfer.

Ajay Mishra

Ajay Mishra (Expert)

15 June 2013

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.

Ramakant

Ramakant (Querist)

15 June 2013 thank you sir for answering
but she does not satisfy any of the above transfer criteria.
the reason behind her transfer is that she has left ca course not pursuing the course anymore.

how to deal with this situation.

Ajay Mishra

Ajay Mishra (Expert)

15 June 2013 If she left the CA course, then no issue, don't reply the Institute query.

If she continue the CA course, then reason of transfer will be required to be mentioned.

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