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Transfer of articleship

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Querist : Anonymous (Querist)
01 September 2013 I am taking transfer of my articleship from Udaipur(CIRC) to Mumbai(WIRC) after 6 mths.Plz,can anyone clarify me on following matters-
1)all documents required
2)form 109 to be submitted to icai office in udaipur or in mumbai
3)what to do with old form 102,103 and identity card
4)franking required on which forms(109,102,103 or all) ?
5)form 102,103 can be puchased from udaipur or from mumbai

02 September 2013 Hi

During the first year of article ship, you will only submit Form-109 with Institute and take transfer.

There is no need to take prior approval from Institute.

02 September 2013

RE-REGISTRATION OF ARTICLES ………..REGULATION 46 (6), 57 & 58)
On termination of articles prior to completion of 3 years, a student is required to re-register himself with another Principal for the remaining period of the practical training.
Requirements:
1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training.
2. A service certificate in Form No. 109 alongwith training report as specified in the Training Guide.
3. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practising. The original deed has to be retained by the Principal and a copy with the student.
4. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document alongwith levy fees as fixed by the Council:

i. Original Deed of articles duly executed on a non-judicial stamp paper.
ii. Work diary from the period of date of commencement to the date of submission of papers.
iii. Attendance Record for the aforesaid period.
v. Stipend details in the form of Bank Pass-Book or Bank Statement.
vi. Identity Card
No registration fee is payable on re-registration except the payment of 2 nd installment of tuition fee if becomes due and payable.
In case the articled clerk has availed of any leave in excess of his entitlement, he should serve such excess leave period after completion of three years of articleship either under the same Principal as supplementary articles or under another Principal.

02 September 2013
The papers for registration should be sent so as to reach within 30 days from the date of commencement of training at the following places :

(If the employer chartered accountant is practising in Western India Region) to the Additional Director of Studies at “ICAI Bhawan”, 27, Cuffe Parade, Colaba, Mumbai – 400 005.


(If the employer chartered accountant is practising in Southern India Region) to the Deputy Secretary at “lCAl Bhawan”, 122, Mahatma Gandhi Road, Post Box No. 3314, Nungambakkam, Chennai – 600 034.

(If the employer chartered accountant is practising in Eastern India Region) to the Deputy Secretary at “ICAI Bhawan”, 7, Anandilal Poddar Sarani, Russell Street, Kolkatta - 700 071.

(If the employer chartered accountant is practising in Central India Region) to the Deputy Secretary at “ICAI Bhawan”, 16/77-B, Civil Lines, Behind Reserve Bank of India,
Kanpur – 208 001, U.P.

(If the employer chartered accountant is practising in Northern India Region) to the Deputy Secretary at “ICAI Bhawan”, Plot No. 52, 53, 54, Institutional Area, Vishwas Nagar, Shahdara, Near Karkardooma Court, Delhi- 110032 / “ICAI Bhawan”, Indraprastha Marg, New Delhi - 110002

02 September 2013
Documents to be executed:

(a) Deed of Articles in Form 102
(b) Statement of particulars for registration in Form 103 in triplicate, one copy to be sent to the Institute, one copy each to be retained by the chartered accountant and the articled assistant.
(a) Deed of Articles in (Form ‘102’)
(i) The deed of articles should be executed on a Non-judicial stamp paper or ‘Special
Adhesive Stamps’ of the requisite value should be affixed.
(ii) The deed of articles should be executed for full period of three years/three and a half years as the case may be. A deed showing a lesser period will not be registered.

(iii) The deed of articles should be executed in the printed Form in duplicate and signed both by the articled assistant/guardian of the articled assistant and the chartered accountant
concerned.
(iv) The original deed of articles should be retained by the chartered accountant and
duplicate copy thereof should be given to the articled assistant.
(v) The deed of articles is not required to be sent to the Office of the Institute for
registration.


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