Transfer of articles
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
31 July 2013
i will complete my first year of articles on sep 05,2013.i want to transfer my articles to my hometown.should i want to submit form 109?after submission and getting consent what is the furthur procedure?please reply me
04 August 2013
After submitting transfer paper with Institute. If vacancies are available, you can take re registration in article ship.
RE-REGISTRATION OF ARTICLES ………..REGULATION 46 (6), 57 & 58)
On termination of articles prior to completion of 3 years, a student is required to re-register himself with another Principal for the remaining period of the practical training.
Requirements:
1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training.
2. A service certificate in Form No. 109 alongwith training report as specified in the Training Guide.
3. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practising. The original deed has to be retained by the Principal and a copy with the student.
4. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document alongwith levy fees as fixed by the Council:
i. Original Deed of articles duly executed on a non-judicial stamp paper.
ii. Work diary from the period of date of commencement to the date of submission of papers.
iii. Attendance Record for the aforesaid period.
iv. Stipend details in the form of Bank Pass-Book or Bank Statement.
No registration fee is payable on re-registration except the payment of 2 nd installment of tuition fee if becomes due and payable.
In case the articled clerk has availed of any leave in excess of his entitlement, he should serve such excess leave period after completion of three years of articleship either under the same Principal as supplementary articles or under another Principal.
RE-REGISTRATION OF ARTICLES ………..REGULATION 46 (6), 57 & 58)
On termination of articles prior to completion of 3 years, a student is required to re-register himself with another Principal for the remaining period of the practical training.
Requirements:
1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training.
2. A service certificate in Form No. 109 alongwith training report as specified in the Training Guide.
3. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practising. The original deed has to be retained by the Principal and a copy with the student.
4. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document alongwith levy fees as fixed by the Council:
i. Original Deed of articles duly executed on a non-judicial stamp paper.
ii. Work diary from the period of date of commencement to the date of submission of papers.
iii. Attendance Record for the aforesaid period.
iv. Stipend details in the form of Bank Pass-Book or Bank Statement.
No registration fee is payable on re-registration except the payment of 2 nd installment of tuition fee if becomes due and payable.
In case the articled clerk has availed of any leave in excess of his entitlement, he should serve such excess leave period after completion of three years of articleship either under the same Principal as supplementary articles or under another Principal.
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Querist : Anonymous
Querist :
Anonymous
(Querist)
28 August 2013
our's is parnership firm.both the partners will decide everything.one of the partners went abroad.my articleship 1st year will end on sep5th.when can i submit form no 109 in order to do in first year of articles?
02 August 2025
Yes, since you're planning to transfer your articleship **within the first year** (i.e., **before 5th September 2013**), the process is relatively **straightforward**. Here's a clear step-by-step guide:
---
### ✅ **Transfer of Articleship in the First Year:**
As per ICAI rules, **transfers during the first year** of articleship **do not require prior approval** from ICAI. You simply need to follow the standard procedure and **submit Form 109**.
---
### 📌 **Steps to Transfer Articleship in First Year:**
#### 1. **Discuss with Your Principal(s)**
* Since you're in a partnership firm and one partner is abroad, any **one partner** (who is authorized and registered with ICAI as a principal) can **sign Form 109**.
* Ensure the partner available can process the transfer for you.
#### 2. **Fill and Submit Form 109**
* This is the **termination form**. It must be signed by both you and your principal.
* You can download Form 109 from the [ICAI website](https://www.icai.org/) or fill it online via SSP portal (if available at the time).
#### 3. **Send to ICAI**
* Submit **Form 109** physically or through the **SSP portal**, depending on the prevailing system.
* There is **no need to mention a reason** or take prior permission in the first year.
#### 4. **Register with a New CA (within 30 days)**
* Once you've finalized your new principal (in your hometown), execute:
* **Form 102** – Deed of Articles (on stamp paper)
* **Form 103** – Registration form
* Submit **Forms 102 & 103 to ICAI within 30 days** of joining the new firm.
---
### 📌 **Important Timelines:**
* **Submit Form 109** **any time before 5th September 2013** (your first-year anniversary).
* **Join and register with a new principal** within 30 days of termination.
---
### ⚠️ Notes:
* Keep a **copy of Form 109** for your records.
* Confirm that your **stipend and leave records** are updated and signed.
* If the **SSP portal** system was active in 2013 (not likely fully implemented), forms would be handled online. Otherwise, physical submission via post or ICAI office was the norm.
---
If you need a **sample letter or filled-in format for Form 109**, I can provide that too. Just let me know.
---
### ✅ **Transfer of Articleship in the First Year:**
As per ICAI rules, **transfers during the first year** of articleship **do not require prior approval** from ICAI. You simply need to follow the standard procedure and **submit Form 109**.
---
### 📌 **Steps to Transfer Articleship in First Year:**
#### 1. **Discuss with Your Principal(s)**
* Since you're in a partnership firm and one partner is abroad, any **one partner** (who is authorized and registered with ICAI as a principal) can **sign Form 109**.
* Ensure the partner available can process the transfer for you.
#### 2. **Fill and Submit Form 109**
* This is the **termination form**. It must be signed by both you and your principal.
* You can download Form 109 from the [ICAI website](https://www.icai.org/) or fill it online via SSP portal (if available at the time).
#### 3. **Send to ICAI**
* Submit **Form 109** physically or through the **SSP portal**, depending on the prevailing system.
* There is **no need to mention a reason** or take prior permission in the first year.
#### 4. **Register with a New CA (within 30 days)**
* Once you've finalized your new principal (in your hometown), execute:
* **Form 102** – Deed of Articles (on stamp paper)
* **Form 103** – Registration form
* Submit **Forms 102 & 103 to ICAI within 30 days** of joining the new firm.
---
### 📌 **Important Timelines:**
* **Submit Form 109** **any time before 5th September 2013** (your first-year anniversary).
* **Join and register with a new principal** within 30 days of termination.
---
### ⚠️ Notes:
* Keep a **copy of Form 109** for your records.
* Confirm that your **stipend and leave records** are updated and signed.
* If the **SSP portal** system was active in 2013 (not likely fully implemented), forms would be handled online. Otherwise, physical submission via post or ICAI office was the norm.
---
If you need a **sample letter or filled-in format for Form 109**, I can provide that too. Just let me know.
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