Transfer of articles

This query is : Resolved

Vivek Sarma (Querist)
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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 ?

Ganeshbabu K

Ganeshbabu K (Expert)
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11 January 2014 U can take transfer with in one year with out permission of icai but with approval of ur boss...
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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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However if u taken transfer after one year u can take transfer after obtaining prior permission from icai..

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Vivek Sarma

Vivek Sarma (Querist)
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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

Ganeshbabu K (Expert)
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17 January 2014 Download from internet only
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.www.icai.org
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Not available in chapter office

Vivek Sarma

Vivek Sarma (Querist)
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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 ?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s the info you need about transferring articles:

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### 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.

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### 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.

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### 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.

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### 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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