Transfer of Articles

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K.Sivakumar (Querist)

02 November 2009 I am currently pursuing my articleaship in Madurai (Tamilnadu). My articleship period ends on 10, December, 2010. I am appearing in November 2009 examination (PCE). After completing the exams I have decided to move to Chennai due to shifting of my family. Will I be given transfer of articles to Chennai if I apply for it before 10, December, 2009 (one year before the completion of articleship). Can anyone clarify or give me a suggestion on this.

Thank You,

Regards,

K.Sivakumar

CA Ravi Sisodia

CA Ravi Sisodia (Expert)

13 November 2009 Following are the grounds other than transfer to other city involving minimum 50km for transfer of articleship. So, if you satisfy one or more of the below mentioned conditions, then you can take transfer..

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) Misconduct involving moral turpitude.

3) Other justifiable circumstances / reasons: -

a) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -

i) Industrial Training (Regulation 51)

ii) Secondment of articles (Regulation 54)

iii) Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)

iv) Death of Principal [Regulation 57(1)(c)]

v) Ceasing of practice by the Principal [Regulation 57(1)(a)]

vi) Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]

b) Irregular payment or non payment of stipend with reference to Regulation 67.

c) Articled assistant desires to serve balance period of training outside India.

d) Shifting by the Principal to another city involving distance more than 50 kms.

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