transfer of articleship

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Aarav jain (Querist)
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19 March 2011 i joined the firm n worked foe 4 months over there...i want to take transfer from there.....bt in article policy of the firm they mentioned that transfer will be only on the discretion of the management and also include the "firm will not give secondment to its ATs(article assistants) however it can take ATs on on secondment??wht is the meaning of secondment vala sentence??shall i get transfer???? pls give me your valuable suggestion..

BALASUBRAMANYA B N

BALASUBRAMANYA B N (Expert)
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19 March 2011 1.

A principal, with the consent of the articled assistant, may depute the latter for training for a period not exceeding six months to a member eligible to engage and train an articled clerk or articled assistant or apprentice, by whatever name called, under the bye-laws of an institution or body etc. set up in the respective countries under the relevant Statutes.

2.

The articled clerk shall be seconded only to a member who is entitled to train one or more articled clerks in his own right or to a member in industry who is entitled to train one or more industrial trainees.

3.

The member to whom the articled clerk is seconded will not be entitled to train more than two such clerks on secondment at a time.

4.

(a) The maximum period of secondment shall be one year which may be served with a single eligible member.

(b) The Council may permit secondment with more than one such member provided the minimum period of secondment shall be four months and the aggregate period served on secondment with such members shall not exceed one year.

5.

Where an articled assistant is seconded to a member in industry, the total period spent in industry by the articled assistant, including the period of industrial training under these regulations, shall not exceed one year.

6.

During the period of secondment, the member with whom the articled assistant is seconded shall pay the stipend as provided under these regulations.

7.

The member with whom the articled assistant is seconded shall be responsible for imparting training during secondment. He shall maintain records of practical training undergone by the articled assistant during secondment and forward the same to the principal on completion of period of secondment. The principal shall include required particulars in the report to the Council under regulation 64.

8.

A statement in the form approved by the Council shall be sent to the Secretary for records within thirty days from the date of commencement of training on secondment.

Aarav jain

Aarav jain (Querist)
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19 March 2011 really dnt understood anything......what is the secondment of ATs??

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Hey! Let me break down your query about **transfer and secondment** in articleship:

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### 1. **Transfer from your current firm**

* You’ve worked 4 months and want to transfer.
* The firm’s **policy says transfer is only at management’s discretion**.

* This means they are not obligated to approve your transfer unless they want to.
* **ICAI’s rules require consent from your principal** for transfer, so if they refuse, you may face difficulty in getting official transfer.

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### 2. **Meaning of “Secondment” in your firm’s policy**

* **Secondment** means temporarily sending an articled assistant to another firm or department for training.
* The sentence:
*“Firm will not give secondment to its ATs (article assistants) but can take ATs on secondment.”*
means:

* The firm will **not send out** its articled assistants to other firms for training (no outgoing secondment).
* But the firm **can accept articled assistants from other firms** on secondment (incoming secondment).

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### 3. **Will you get transfer?**

* Since your firm’s policy restricts transfer at their discretion and no secondment is provided outwardly,
* You **may face resistance if you request transfer**, especially as you have worked only 4 months.
* However, **transfer is possible if you have valid grounds** (like medical, relocation, or other justifiable reasons) and you can convince your principal.

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### 4. **What should you do?**

* Talk to your principal/management and explain your reasons politely.
* Check if they will consent for transfer (sign Form 109).
* If yes, submit your transfer application to ICAI with Form 109 and join the new firm.
* If they refuse, and no valid grounds exist, transfer may not be possible.

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### Summary:

* Your firm won’t send you on secondment but may accept secondments from others.
* Transfer depends entirely on firm’s consent due to their policy.
* Try to find a reasonable ground and discuss with principal for approval.

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If you want, I can help draft a polite request letter for transfer to your principal. Would you like that?

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