Transfer of articles
This query is : Resolved
Vivek Sarma
(Querist)
11 January 2014
Sir/Madam
I want to take a transfer of articles. Is there any time stipulation for quitting a firm and re-joining other ?
I want to take a transfer of articles. Is there any time stipulation for quitting a firm and re-joining other ?
Ganeshbabu K
(Expert)
11 January 2014
U can take transfer with in one year with out permission of icai but with approval of ur boss...
.
In this case u just have to take ur boss sign in form 109 and later as and when joined with other firm send form 103 to icai for registration.
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.
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However if u taken transfer after one year u can take transfer after obtaining prior permission from icai..
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In this case u just have to take ur boss sign in form 109 and later as and when joined with other firm send form 103 to icai for registration.
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.
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However if u taken transfer after one year u can take transfer after obtaining prior permission from icai..
Message likes :
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Vivek Sarma
(Querist)
16 January 2014
Thank You so much sir, can I download the form 109 from the net or should I get it from any chapter
Ganeshbabu K
(Expert)
17 January 2014
Download from internet only
.
.www.icai.org
.
Not available in chapter office
.
.www.icai.org
.
Not available in chapter office
Vivek Sarma
(Querist)
19 January 2014
Sir should the form 109 be sent to the regional office or to Delhi sir? Also is there any time limit after termination within which i need to re-join new firm ?
02 August 2025
Here’s the info you need about transferring articles:
---
### 1. **Time Stipulation for Transfer / Rejoining:**
* If you transfer **within the first year** of your articleship:
* You **do not need prior ICAI approval**.
* You only need the **consent/signature of your current principal** on Form 109 (termination form).
* After termination, you must **join the new firm within 30 days**.
* If you transfer **after completing one year**:
* You must **obtain prior permission from ICAI** before submitting Form 109.
* The process involves applying with valid reasons and waiting for ICAI approval.
---
### 2. **Where to Send Form 109?**
* You should send **Form 109 to the Regional Office (RO) of ICAI** under whose jurisdiction your current principal is registered.
* It is **not required to send Form 109 to ICAI headquarters (Delhi)** unless specifically directed.
* Keep copies of all forms and correspondence.
---
### 3. **Time Limit to Join New Firm After Termination**
* After submitting Form 109 and terminating your articleship with your current principal, you should **join the new firm within 30 days**.
* If you delay beyond 30 days, it may cause complications or require additional approval.
---
### 4. **Forms Download**
* Forms like **Form 109 (termination)** and **Form 103 (registration with new principal)** can be downloaded from [ICAI’s official website](https://www.icai.org).
* These are generally **not available at ICAI chapter offices**, so downloading from the website is the preferred method.
---
---
### 1. **Time Stipulation for Transfer / Rejoining:**
* If you transfer **within the first year** of your articleship:
* You **do not need prior ICAI approval**.
* You only need the **consent/signature of your current principal** on Form 109 (termination form).
* After termination, you must **join the new firm within 30 days**.
* If you transfer **after completing one year**:
* You must **obtain prior permission from ICAI** before submitting Form 109.
* The process involves applying with valid reasons and waiting for ICAI approval.
---
### 2. **Where to Send Form 109?**
* You should send **Form 109 to the Regional Office (RO) of ICAI** under whose jurisdiction your current principal is registered.
* It is **not required to send Form 109 to ICAI headquarters (Delhi)** unless specifically directed.
* Keep copies of all forms and correspondence.
---
### 3. **Time Limit to Join New Firm After Termination**
* After submitting Form 109 and terminating your articleship with your current principal, you should **join the new firm within 30 days**.
* If you delay beyond 30 days, it may cause complications or require additional approval.
---
### 4. **Forms Download**
* Forms like **Form 109 (termination)** and **Form 103 (registration with new principal)** can be downloaded from [ICAI’s official website](https://www.icai.org).
* These are generally **not available at ICAI chapter offices**, so downloading from the website is the preferred method.
---
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