Transfer of articleship
This query is : Resolved
15 September 2009
Hi,
It is in the air that transfer of articleship is valid. Is it true! Please provide documentary proof.
It is in the air that transfer of articleship is valid. Is it true! Please provide documentary proof.
15 September 2009
as per latest news, transfers upto 21st July are allowed by ICAI. afetr that reason is to be substantiated for transfer.
But it is also in news that within few months , one transfer will be allowed.
But it is also in news that within few months , one transfer will be allowed.
15 September 2009
The same news I also know but does anyone has any documentary proof for the same?
02 August 2025
Yes, your understanding is correct. The Institute of Chartered Accountants of India (ICAI) introduced an **amnesty scheme** allowing students to transfer their articleship without providing a reason, under specific conditions.
### Key Details of the Amnesty Scheme:
* **Transfer Without Reason**: Articled assistants could transfer their articleship without citing a reason, provided the transfer was completed within the stipulated timeframe.
* **Form 109 Submission**: The completed Form 109, which is used for the transfer or termination of articleship, needed to be submitted to ICAI within 30 days from the date of transfer.
* **Deadline for Submission**: The last date for submitting Form 109 under this scheme was **30th April 2009**.
* **Processing of Applications**: Any Form 109 received on or after 1st May 2009 was not accepted, regardless of the reason for delay. ([TaxGuru][1], [CAclubindia][2])
### Important Considerations:
* **One-Time Transfer**: This amnesty scheme allowed only **one transfer** during the entire articleship period without providing a reason.
* **Timeframe**: The scheme was applicable only for transfers completed within the specified period, with Form 109 submitted by the deadline.
* **Post-Deadline Transfers**: Transfers after 30th April 2009 required valid reasons and prior approval from ICAI, as per the standard regulations.
### Key Details of the Amnesty Scheme:
* **Transfer Without Reason**: Articled assistants could transfer their articleship without citing a reason, provided the transfer was completed within the stipulated timeframe.
* **Form 109 Submission**: The completed Form 109, which is used for the transfer or termination of articleship, needed to be submitted to ICAI within 30 days from the date of transfer.
* **Deadline for Submission**: The last date for submitting Form 109 under this scheme was **30th April 2009**.
* **Processing of Applications**: Any Form 109 received on or after 1st May 2009 was not accepted, regardless of the reason for delay. ([TaxGuru][1], [CAclubindia][2])
### Important Considerations:
* **One-Time Transfer**: This amnesty scheme allowed only **one transfer** during the entire articleship period without providing a reason.
* **Timeframe**: The scheme was applicable only for transfers completed within the specified period, with Form 109 submitted by the deadline.
* **Post-Deadline Transfers**: Transfers after 30th April 2009 required valid reasons and prior approval from ICAI, as per the standard regulations.
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