29 August 2009
I am one of article assistant. My principle paying me Stipend as per our ICAI Rule,thats so i'm unable to bear my monthly expenses and thats why i'm totally dependent on my elder brother, who is currently working in Patna as an Accountant, but recently he got job in New Delhi and he shifted to New Delhi. That so because i want to take transfer my articleship to other city. Sir, can i take transfer on above criteria, If yes then please suggest me how to apply for same and what document proof should i submit to ICAI.
29 August 2009
As per Regulation 56(1) of the Chartered Accountants Act,
Transfer of Articleship can be permitted in the case of transfer of a working parent to another city involving a distance of minimum 50 kms (on production of a certified copy of the transfer order and the proof of relocation to another City).
Since in your case, it is your brother who is getting transferred to other city and not your working parent, you cannot transfer your articleship.
But I think you should request your Regional Head to entertain your articleship transfer by giving the reason that you are dependent on your brother to a great extent.
If your request is accepted, then formally send a request, on the aforesaid grounds, on a plain paper with recommendations of the Principal for transfer / termination of articleship accompanied by evidence/proof (self-attested by the articled assistant) to the satisfaction of the Institute.
After that you can file form 109 duly filled and signed with the Institute.
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