Transfer of Articleship
This query is : Resolved
Ankur Garg
(Expert)
14 December 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.
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.
25 December 2009
I am working in a Parternship firm....
in that my pricipal is a senior partner...now he is going(bcoz of sum clashes)
can i claim t/f on this ground.....this i want to confirm....
in that my pricipal is a senior partner...now he is going(bcoz of sum clashes)
can i claim t/f on this ground.....this i want to confirm....
25 December 2009
I am working in a Parternship firm....
in that my pricipal is a senior partner...now he is going(bcoz of sum clashes)
can i claim t/f on this ground.....this i want to confirm....
in that my pricipal is a senior partner...now he is going(bcoz of sum clashes)
can i claim t/f on this ground.....this i want to confirm....
02 August 2025
Yes, you can **claim transfer of articleship** in this situation, but it depends on how the change affects the firm.
Here’s how it works:
* If the **Principal (your senior partner)** who signed your articleship **ceases to practice** or **withdraws** from the firm, it counts as one of the valid grounds for transfer as per ICAI Regulation 57(1)(a) — *Ceasing of practice by the Principal*.
* Since your principal is leaving the partnership, effectively **the principal you are apprenticed under is ceasing practice** in that firm. That allows you to request a transfer of your articleship.
* You will need to submit a **formal request** along with a **consent letter or recommendation** from the firm and proof of the principal’s withdrawal.
**In summary:**
Yes, this situation generally qualifies you for transfer, provided you follow the proper procedure and submit supporting documents to ICAI.
Here’s how it works:
* If the **Principal (your senior partner)** who signed your articleship **ceases to practice** or **withdraws** from the firm, it counts as one of the valid grounds for transfer as per ICAI Regulation 57(1)(a) — *Ceasing of practice by the Principal*.
* Since your principal is leaving the partnership, effectively **the principal you are apprenticed under is ceasing practice** in that firm. That allows you to request a transfer of your articleship.
* You will need to submit a **formal request** along with a **consent letter or recommendation** from the firm and proof of the principal’s withdrawal.
**In summary:**
Yes, this situation generally qualifies you for transfer, provided you follow the proper procedure and submit supporting documents to ICAI.
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