Transfer of articleship

This query is : Resolved 

13 July 2013

sir my name is vivek i joined articleship on 7/3/ i want to take transfer from my ca.and he is ready to give termination. now can i put the transfer date before 7/3/2013. and pay the late fees for the institute. please give any suggestion such that i can take transfer from my ca,CS,CAFinal Tushar Sampat (Expert)
13 July 2013

u need to first write letter to icai for seeking permission for transfer as its now 1 year is over from ur date of reg as per icai rules.
only if icai permits u can file form 109 fr transfer.
In no case u can put any date prior to 7.3.2012 as its recorded by icai in its record.

Ajay Mishra (Expert)
13 July 2013


Generally not, the Institute will promptly issued a letter for completion of your article of one year and you are taking transfer in second year, give reason for transfer with Form-109. Your first year is end on 06.03.2013.

I will suggest you to take transfer in Feb, 2013 end and file Form-109 with condonation of delay.

Ajay Mishra (Expert)
13 July 2013

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.

vivek (Querist)
13 July 2013

can we take transfer by mutual disagrement.,CS,CAFinal Tushar Sampat (Expert)
13 July 2013

its ur 2nd year u need to take icai's permission first and den only u can file form 109.

vivek (Querist)
13 July 2013

can we take transfer by mutual disagrement.

Ganeshbabu K (Expert)
14 July 2013

Dear vivek there is no such chance to take transfer..

after completing 1 year of articleship ICAI permission is mandatory and you cannot take transfer without icai permission..

You may try to change to other firm by way of secondment or go for industrial training after 2 years of articleship is the only way out for you

Thanks & regards
Ganesh babu k

vivek (Querist)
15 July 2013

my ca is ready to sign what ever reason i put. can you suggest me a reason such that icai will give permission to transfer

Ganeshbabu K (Expert)
15 July 2013

Dear vivek...

it is you to decide what reason to say..because you only knows facts of your case...

Let me tell you not only aforesaid grounds prescribed by icai which has be already posted by mishra ji..

You may choose any reason and ask icai to allow transfer if icai feels it is reasonable you will get permission from icai

Thanks & regards
Ganesh babu k

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