Transfer of articleship in second year

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 September 2014 I M PERUSING MY ARTICLE SHIP IN SAMBALPUR, MY FATHER IS A BUSINESSMAN AND HE IS SHIFTING HIS BUSINESS TO KOLKATA, SO I WANT TO TAKE TRANSFER ON BASIS OF WORKING PARENTS TRANSFER SO WHAT ARE THE DOCUMENTS TO BE SUBMITTED BY ME FOR TAKING PRIOR PERMISSION FROM THE INSITUTE ITS URGENT AS MY PARENTS HAVE ALREADY SHIFTED AND THEY NEED ME AS THEY ARE VERY OLD. PLZ GUIDE ME ITS REALLY URGENT

Ankur Garg

Ankur Garg (Expert)
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06 September 2014 I think on that basis you can take transfer.

Please find below ICAI Rule, Grounds for Articleship Transfer along with relevant procedure for the same:

Please find below the Grounds and Procedure for Articleship Transfer:

In a major flexibility for CA aspirants, ICAI has given articled clerks a choice to opt out of the existing arrangement with a principal during the first year of articleship.

Transfer/Termination of Articleship

[Regulation 56(1)]

In partial modification of the announcement dated 30th June 2009 regarding transfer / termination of articles the Council in its recent meeting has decided that the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible on the grounds as stated below:

I. Transfer /termination of articles is permitted without any restriction during the first year of articles.

II. During rest of the articleship period on satisfying any one or more of the conditions as stated below: -

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. Transfer of parent(s) to another city.

3. Misconduct involving moral turpitude.

4. Other justifiable circumstances / reasons: -

(ii) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/terminatio n of articleship) : -

a. Industrial Training (Regulation 51)

b. Secondment of articles (Regulation 54)

c. Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)

d. Death of Principal [Regulation 57(1)(c)]

e. Ceasing of practice by the Principal [Regulation 57(1)(a)]

f. Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]

(iii) Marriage basis (only if there is relocation to another city involving distance of 50 kms).

(iv) Irregular payment or non-payment of stipend with reference to Regulation 67.

(v) Articled assistant desires to serve balance period of training outside India.

(vi) Shifting by the Principal to another city involving distance more than 50 kms.

PROCEDURE

The articled assistants are required to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.

The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper along with the recommendation / consent of the Principal for transfer / termination of articleship accompanied by evidence / proof (self-attested by the articled assistant) to the satisfaction of the Institute be made. Request for transfer not accompanied by consent of Principal shall not be accepted.

In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.

Thanks
Ankur

Querist : Anonymous

Querist : Anonymous (Querist)

06 September 2014 sir what documents do i need as my father is a businessman can i submit the house rent agreement along with the electricity bill of the landlord as documents to the institute.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 For transfer on the **“transfer of parent(s)”** ground when your father is a businessman who has shifted his business to a new city, you need to provide **solid proof** that your parents have actually shifted their residence/business.

### Suggested documents to submit:

1. **A plain paper application** requesting transfer, mentioning your situation clearly.
2. **Consent/recommendation letter from your current principal** supporting your transfer.
3. **Proof of parents' transfer**—since your father is a businessman, acceptable documents could include:

* Copy of **house rent agreement** or **sale deed** of the new place in Kolkata.
* **Electricity bill / water bill / telephone bill** in your father’s or family’s name at the new address.
* Any other government document or official letter showing your father's business or residence shifted to Kolkata.
4. If possible, a **declaration or affidavit** stating that your father has shifted his business and residence to Kolkata and requires your presence.
5. Any other document like **GST registration, trade license, or any government certificate** that shows your father’s business is now operating from Kolkata.

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### Important Notes:

* Just submitting a rent agreement and electricity bill in the landlord’s name **may not be strong enough alone**; the bills should ideally be in your father’s or family’s name.
* The documents should **clearly indicate your parents’ shift of residence and/or business**.
* ICAI may ask for additional proof or clarifications, so keep originals handy.

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If you want, I can help you draft the transfer application letter to ICAI with all these points included. Would you like that?

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