Transfer of articleship needed if ca firm merged ?

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CA PARTH SHAH (Querist)
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17 April 2015 If a proprietorship ca firm is merged with another CA Firm as per the guidelines of ICAI, then whether the articles registered under the member have to be transferred under new firm?

CA AnKiT BoHrA (AB)

CA AnKiT BoHrA (AB) (Expert)
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23 April 2015 is the new firm is partnership firm now or what

CA PARTH SHAH

CA PARTH SHAH (Querist)
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23 April 2015 YES IT IS A PARTNERSHIP FIRM.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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02 August 2025 When a CA proprietorship firm merges into a partnership firm, the question of articleship transfer depends on how ICAI treats the new entity and registration.

Here’s how it generally works:

* If your articleship was registered under the proprietor CA (individual member), and now the firm becomes a partnership firm with multiple partners, **technically your articleship is still with the original principal (the proprietor) unless the new firm formally takes over.**

* **ICAI requires that the articleship be registered under a specific member/principal.**

* So, if the original proprietor **ceases practice as an individual and starts practicing as part of a partnership firm**, your articleship registration **may need to be transferred** to one of the partners or the new firm, depending on how ICAI recognizes the new firm.

**Practical Steps:**

1. Check with the new firm/principal if they will be taking over the articleship formally.
2. If yes, you (or the firm) will need to submit a **transfer application** to ICAI along with:

* Consent letters from old and new principals.
* Form 109 (termination from old principal).
* Form 103 (registration with new principal).
3. If the original proprietor continues to be your principal in ICAI’s records (even if merged), then no transfer is needed.

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**In short:**
If your original CA principal no longer practices individually and is now part of a partnership firm, you likely need to apply for a **transfer of articleship to the new firm/partner** as your principal.

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Would you like me to help draft the transfer request or provide the exact ICAI regulations related to such mergers?

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