Transfer of articleshi[p after 1 year

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 September 2013 i am doing articleship in delhi for 1 and half year as of now due to monatary problem i cant afford delhi further and i have to move at porbandar my hone town in these case can i get transfer pls help

Ajay Mishra

Ajay Mishra (Expert)
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05 September 2013 Hi

No, on that basis, you can not get transfer.You can take transfer as per below regulations:

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.

Ganeshbabu K

Ganeshbabu K (Expert)
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05 September 2013 1)You should have valid reason as said by Mishra ji above,,however your reason is not prescribed in above notification but you can send a letter to icai explaining your reason icai may accept your request

2)Your letter of request should be accompanied by your employer recommendation for your termination of articleship specifying the same reason as specified by you in your letter

3)So after this send to icai,,and as and when you receive accent from icai you can take transfer from articleship

Ganeshbabu K

Ganeshbabu K (Expert)
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05 September 2013 4)Send form 109 after receipt of accent from icai

5)you can register with other employer of your choice out side radius of 50Kms after sending form 109 to icai

after that for registering with other employer process is same as before...you have to send form 103 to icai

Querist : Anonymous

Querist : Anonymous (Querist)

06 September 2013 But sir if i wull give reason of medical and take termination of 3 month as per rule than can i get transfer and reregister under new principal and if i go for iut i mean under medical reason than shoul my attemp get delay pls help

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s a clear summary for your case about transfer **after 1 year of articleship**:

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### Can you get transfer just because of financial difficulty and moving hometown after 1.5 years?

* **No, monetary problems alone are not a valid ground for transfer after 1 year.**
* Transfer is allowed after 1 year only on **specific grounds** as per ICAI regulations, such as:

* Medical grounds (minimum discontinuance of 3 months, with govt medical certificate)
* Transfer of parents to another city
* Misconduct by principal
* Marriage relocation (if moving > 50 km)
* Irregular stipend payment
* Principal shifting practice to another city (> 50 km)
* Other justifiable reasons, but need strong proof and ICAI approval

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### What can you do?

1. You can **write to ICAI explaining your situation** (financial difficulty + moving to hometown).
2. You **must get your current principal’s recommendation/consent** in writing supporting your request.
3. Submit your request to ICAI with all documents and wait for their approval before submitting Form 109.
4. If ICAI accepts, they will grant permission for transfer.

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### If you use Medical grounds as reason:

* Yes, if you have medical reasons requiring discontinuance of articleship for at least 3 months with a government hospital certificate, ICAI generally approves transfer.
* But your articleship completion date and exam attempt schedule might get affected if you discontinue for 3 months or more.
* Your exam attempts can be delayed because your articleship period is extended by the period of discontinuance.

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### Important:

* Do **NOT** submit Form 109 or terminate articleship without ICAI approval after 1 year, else it will be considered unauthorized termination and can lead to penalties or problems in registration with new principal.
* Always keep ICAI informed and follow formal procedure strictly.

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If you want, I can help draft the letter/request for ICAI and your principal. Would you like that?

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