15 December 2014
HAI, Iam doing articles in chennai over the period of six months . My family is planning to settle down in dubai so can i transfer and continue my artilces in dubai under a new firm for the rest of my artcles period? please guide me the procedures and neccessary steps to be taken.
02 August 2025
Yes, you can transfer your articleship to a firm in Dubai, but there are some important points and procedures you need to follow:
### Key Points:
* **ICAI permission is mandatory** for serving your articleship outside India. * You cannot simply join a Dubai firm without approval. * The new firm in Dubai must be recognized by ICAI for articleship purposes. * Usually, you need to apply to ICAI with proper documentation and get their approval before starting.
### Procedure for Transfer of Articleship to Dubai:
1. **Get Consent from Current Principal:** You must get your current principal to sign **Form 109 (termination of articleship)**.
2. **Apply to ICAI for Permission:** Write a formal application to ICAI requesting permission to serve your remaining articleship period abroad (Dubai), mentioning reasons and duration.
3. **Register with New Principal in Dubai:** After ICAI approval, get your new principal in Dubai to sign **Form 103 (registration of articleship)**.
4. **Submit Documents to ICAI:** Submit the signed Forms 109 and 103 along with the ICAI approval letter.
5. **Keep Track of Articleship Duration:** Articleship served abroad will be counted towards your training period once approved by ICAI.
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### Important:
* The firm in Dubai should be a recognized CA firm or a firm eligible as per ICAI regulations for articleship training. * Contact ICAI Articleship Section or regional office for detailed guidance and to confirm if the Dubai firm qualifies.