Transfer of articleship during second and third year.

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balasaheb (Querist)

04 June 2013 sir, can we transfer articleship during second year due to our college. ? transfer exactly means secondment and industrial training and other such route.?

Ganeshbabu K

Ganeshbabu K (Expert)

04 June 2013 No due to college taking transfer is not a valid reason and icai may not accept your transfer in second year of articleship,

your reason should be any of the following reason

https://www.icai.org/new_post.html?post_id=4639

However you may request icai to accept transfer in other reasons also if ICAI satisfies with your reason and it deems it is necessary icai may grant you the permission for transfer,

And more over you need to get icai prior permission ofr transfer before geting form 109 signed and submitting to icai,,

any transfer of articleship in second year with out prior approval of ICAI will be set aside and request will not considered

Ganeshbabu K

Ganeshbabu K (Expert)

04 June 2013 Any transfer of articleship during third year of articleship is not allowed even though your principal recommends also

only option to leave present firm in 3 year is he should opt for secondment of articleship as per regulation 64 or industrial training

Secondment of articleship: in secondment of articleship student will work with other employer in last 12 months of articleship.

https://www.icai.org/new_post.html?post_id=788

https://www.icai.org/new_post.html?post_id=811

Industrial training: in this student can work in any industries duly approved by icai and can do industrial training under ca working in the said industries,

https://www.icai.org/new_post.html?post_id=734

in both the above cases minimum student should work for 9 months and maximum can work for 12 months

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