transfer of articleship

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Querist : Anonymous

Querist : Anonymous (Querist)

09 January 2011 hi,
i'm a CA final student and have been doing continuous articleship since the initiation. now i want to quit my articleship and concertrate only on finals. plz suggest me ways to appraoch to this situation as per the norms of the institute. can i opt for a transfer on the ground that i'm shifting to my home town?
kindly provide a detailed solution of this at the earliest possible.

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
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09 January 2011 It all depends on the circumstances and approval of your principle.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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02 August 2025 Hey! Here’s a clear step-by-step guide based on ICAI norms for your situation:

### 1. **Quitting Articleship Just to Prepare for Finals**

* You **cannot simply quit articleship** without valid grounds as per ICAI rules.
* Articleship is mandatory for CA final registration and you need to complete the full 3 years of practical training.
* If you stop your articleship, your training period gets interrupted, and you cannot register for CA Final exams.

### 2. **Transfer of Articleship Due to Shifting to Hometown**

* **Transfer is allowed only on specific grounds** after completion of 1 year of articleship. Some valid grounds include:

* Transfer of parents to another city.
* Marriage involving relocation beyond 50 km.
* Medical reasons.
* Ceasing of practice by principal.
* Shifting by the principal to another city (beyond 50 km).
* Other justifiable circumstances with evidence.
* **Shifting to hometown may qualify only if it involves a distance of 50 km or more.**

### 3. **What You Can Do:**

* **If your hometown is more than 50 km from current place:**

* Apply for transfer citing relocation to hometown as a valid reason.
* Obtain consent of your current principal (Form 109).
* Submit your transfer application with relevant proof to ICAI.
* On approval, join a new principal in hometown and send Form 103 for registration.
* **If hometown is within 50 km or if you don’t have valid grounds:**

* Transfer may not be granted.
* You may continue your articleship and manage study time effectively.
* Request your principal for examination leave (ICAI permits up to 3 months exam leave).

### 4. **Important Tips:**

* Do **not discontinue articleship** abruptly; it may affect your eligibility.
* Always get consent from principal and follow ICAI process.
* Maintain communication with ICAI regional office for updates.

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**Summary:**
You can’t quit just to study; transfer is possible only on valid grounds (like relocation beyond 50 km). Get your principal’s consent and apply formally.

If you want, I can help draft your transfer application or explain ICAI forms like 109 and 103. Let me know!

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